Advances in taxation.

Advances in taxation. Vol. 25 /

Volume 25 features eight articles. In the lead article, Savannah Guo, Sabrina Chi, and Kirsten Cook examine short selling as one external determinant of corporate tax avoidance and find that short interest is negatively associated with subsequent tax-avoidance levels and this effect is incremental t...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Άλλοι συγγραφείς: Hasseldine, John (Επιμελητής έκδοσης)
Μορφή: Ηλ. βιβλίο
Γλώσσα:English
Έκδοση: Bingley, U.K. : Emerald Publishing Limited, 2018.
Σειρά:Advances in taxation, volume 25
Θέματα:
Taxation > Law and legislation.
Business & Economics > Finance > General.
Finance.
Διαθέσιμο Online:Full Text via HEAL-Link
Πίνακας περιεχομένων:
  • Prelims
  • Short selling and corporate tax avoidance
  • FIN48 and income tax-based earnings management: evidence from the deferred tax asset valuation allowance
  • 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
  • The effect of gender, political affiliation, and family composition on reasonable compensation decisions: an empirical assist
  • Perceived and actual consequences of the foreign account tax compliance act: a survey of Americans living abroad
  • The influence of the corporate sector on the effectiveness of tax compliance instruments
  • Determinants of enforced tax compliance: empirical evidence from Malaysia
  • Tax morale in times of economic depression: the case of Greece
  • Index.

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