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The Resource Advances in taxation

Advances in taxation

Label
Advances in taxation
Title
Advances in taxation
Creator
Contributor
Subject
Language
eng
Summary
This book features eight chapters. The first chapter examines short selling as one external determinant of corporate tax avoidance and finds that short interest is negatively associated with subsequent tax-avoidance levels and this effect is incremental to other factors identified by prior research. The second chapter examines the effect of FIN48 on earnings management activity, by focusing on changes in the deferred tax asset valuation allowance. The third chapter studies whether the lowering of dividend taxes as part of the U.S. Jobs and Growth Tax Relief Reconciliation Act of 2003 resulted in an increase in dividend payouts at the expense of R&D spending. The fourth chapter examines reasonable compensation in closely-held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the U.S. Tax Court. Then, a practice-related study reports on a survey of Americans living abroad on the impact of tax rules explicitly designed for these individuals. The study finds that Americans living abroad experience the Foreign Account Tax Compliance Act as negatively impacting their lives. The next three chapters in this volume have an international focus. Chapter 6 investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large Bangladesh corporate taxpayers. Chapter 7 examines the determinants of enforced tax compliance behaviour of Malaysian citizens with trust in the tax agency assumed to be a mediating variable. Lastly, chapter 8 investigates the effect of the economic downturn in Greece on the factors determining the level of tax morale through primary data from a European Union funded research project on the Greek shadow economy
http://bibfra.me/vocab/lite/collectionName
Advances in taxation : a research annual
Geographic coverage
  • North America
  • Asia
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Hasseldine, J
Series statement
Advances in taxation
Series volume
vol. 25
http://library.link/vocab/subjectName
  • tax avoidance
  • effective tax rate
  • tax shelter
  • deferral
  • tax accounting
  • dividend
  • tax policy
  • research and development
  • tax relief
  • close company
  • case law
  • tax reform
  • FATCA
  • corporate income tax
  • tax compliance
  • enforcement
  • economic crisis
  • black economy
  • tax evasion
  • tax morale
Label
Advances in taxation
Instantiates
Publication
Contents
  • Short selling and corporate tax avoidance
  • Guo, S.(Y.)
  • Chi, S.
  • Cook, K.A.
  • ; p. 1-28
  • FIN48 and income tax-based earnings management : evidence from the deferred tax asset valuation allowance
  • Bauman, M.P.
  • Rogers Bowler, C.
  • ; p. 29-50
  • Dividend tax policy and private-sector research and development spending : a modified perspective on the impact of US 2003 tax reform act on R&D spending
  • Billings, B.A.
  • Lee, C.
  • Lee, J.
  • ; p. 51-72
  • The effect of gender, political affiliation, and family composition on reasonable compensation decisions : an empirical assist
  • Dowis, W.B.
  • Englebrecht, T.D.
  • ; p. 73-90
  • Perceived and actual consequences of the foreign account tax compliance act : a survey of Americans living abroad
  • Pippin, S.E.
  • Wong, J.A.
  • Mason, R.M.
  • ; p. 91-117
  • The influence of the corporate sector on the effectiveness of tax compliance instruments
  • Akhand, Z.
  • ; p. 119-141
  • Determinants of enforced tax compliance : empirical evidence from Malaysia
  • Chong, K-R.
  • Arunachalam, M.
  • ; p. 147-172
  • Tax morale in times of economic depression : the case of Greece
  • Bitzenis, A.
  • Vlachos, V.
  • ; p. 173-199
Extent
xiii, 206 p.
Isbn
9781787564169
Label
Advances in taxation
Publication
Contents
  • Short selling and corporate tax avoidance
  • Guo, S.(Y.)
  • Chi, S.
  • Cook, K.A.
  • ; p. 1-28
  • FIN48 and income tax-based earnings management : evidence from the deferred tax asset valuation allowance
  • Bauman, M.P.
  • Rogers Bowler, C.
  • ; p. 29-50
  • Dividend tax policy and private-sector research and development spending : a modified perspective on the impact of US 2003 tax reform act on R&D spending
  • Billings, B.A.
  • Lee, C.
  • Lee, J.
  • ; p. 51-72
  • The effect of gender, political affiliation, and family composition on reasonable compensation decisions : an empirical assist
  • Dowis, W.B.
  • Englebrecht, T.D.
  • ; p. 73-90
  • Perceived and actual consequences of the foreign account tax compliance act : a survey of Americans living abroad
  • Pippin, S.E.
  • Wong, J.A.
  • Mason, R.M.
  • ; p. 91-117
  • The influence of the corporate sector on the effectiveness of tax compliance instruments
  • Akhand, Z.
  • ; p. 119-141
  • Determinants of enforced tax compliance : empirical evidence from Malaysia
  • Chong, K-R.
  • Arunachalam, M.
  • ; p. 147-172
  • Tax morale in times of economic depression : the case of Greece
  • Bitzenis, A.
  • Vlachos, V.
  • ; p. 173-199
Extent
xiii, 206 p.
Isbn
9781787564169

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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