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Advances in taxation. Volume 25 /
Eight chapters cover short selling and corporate tax avoidance, Fin48 and earnings management, the U.S. Jobs and Growth Tax Relief Reconciliation Act of 2003, the impact of social identity on reasonable compensation cases, FACTA, corporate tax compliance in Bangladesh, enforced tax compliance behavi...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley, UK :
Emerald Publishing Limited,
2019.
|
| Edición: | First edition. |
| Colección: | Advances in taxation ;
v. 25. |
| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
Tabla de Contenidos:
- Introduction; Tax Avoidance, Tax Policy, Tax Administration, and Tax Compliance; Short Selling and Corporate Tax Avoidance; Introduction; Literature Review and Hypothesis Development; Determinants of Corporate Tax Avoidance; Short Selling; Hypothesis Development; Variable Measurement, Model, and Data; Measuring Tax Avoidance; Empirical Model; Data; Empirical Results; Two-stage Least Squares Model; Cross-sectional Analysis; Robustness Tests; Alternative Measures of Short Interest.
- Disclosure TransparencyConclusion; Notes; Acknowledgments; References; Appendix 1: Variable Definitions; FIN48 and Income Tax-based Earnings Management: Evidence from the Deferred Tax Asset Valuation Allowance; Introduction; Background; Research Method; One-stage Approach; Two-stage Approach; Data and Results; Sample Selection and Descriptive Statistics; Regression Analysis; Main Results; Robustness Tests; Crossover Analysis; Main Results; Additional Analysis of Analysts' Forecast Results; Conclusion; Notes; Acknowledgments; References.
- 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 SpendingIntroduction; Background and Hypotheses Development; Dividend Taxation and R & D Investment; Hypotheses Development; Data and Research Design; Data; Research Design; Results; Descriptive Statistics; Regression Results; Sensitivity Test; Discussion and Conclusion; Notes; References; Appendix: Variable Definitions; The Effect of Gender, Political Affiliation, and Family Composition on Reasonable Compensation Decisions: An Empirical Assist.
- IntroductionBackground; Internal Revenue Code Section 162; US Treasury Regulations 1.162-7; Landmark Cases; Prior Research and Research Questions; Sample Selection and Research Design; Data and Sample Selection; Research Design; Results; Descriptive Statistics and Model Results; Chi-square Results; Simple Regression Results; Multiple Regression Results; Conclusion; Limitations; Discussion; Notes; References; Appendix: Example; Perceived and Actual Consequences of the Foreign Account Tax Compliance Act: A Survey of Americans Living Abroad; Introduction; Background; Methodology; Results.
- Concluding RemarksNotes; References; Appendix 1: Survey Instrument; The Influence of the Corporate Sector on the Effectiveness of Tax Compliance Instruments; Introduction; The Corporate Sector and the Use of Coercion and Persuasion in Tax Compliance; Sample and Research Design; Research Design; Basic Model; Advanced Model; Results and Discussion; Descriptive Statistics; Baseline Regression Results; Multilevel Regression Results; Conclusion; Notes; References; Appendix 1; Appendix 2; Appendix 3; Determinants of Enforced Tax Compliance: Empirical Evidence from Malaysia; Introduction.