Advances in taxation [2019]

Resource Information

The work Advances in taxation [2019] represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Advances in taxation [2019]

Creator

• Advances in taxation

Contributor

• Hasseldine, J

Subject

• FATCA
• R&D
• case law
• close company
• corporate income tax
• deferral
• dividend
• economic crisis
• effective tax rate
• enforcement
• shadow economy
• tax accounting
• tax avoidance
• tax compliance
• tax evasion
• tax morale
• tax policy
• tax reform
• tax relief
• tax shelter

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

Geographic coverage

• North America
• Asia
• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Advances in taxation

Series volume

vol. 25