The Resource Advances in taxation [2019]
Advances in taxation [2019]
Resource Information
The item Advances in taxation [2019] represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Advances in taxation [2019] represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- xiii, 206 p.
- 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
- Isbn
- 9781787564169
- Label
- Advances in taxation [2019]
- Title
- Advances in taxation [2019]
- 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
- Advances in taxation
- 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
- R&D
- tax relief
- close company
- case law
- tax reform
- FATCA
- corporate income tax
- tax compliance
- enforcement
- economic crisis
- shadow economy
- tax evasion
- tax morale
- Label
- Advances in taxation [2019]
- 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 [2019]
- 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
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