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...

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Bibliographic Details
Other Authors: Hasseldine, John, (Editor)
Format: eBook
Language: English
Published: Bingley, U.K. : Emerald Publishing Limited, 2018.
Series: Advances in taxation, volume 25
Subjects:
Taxation > Law and legislation.
Business & Economics > Finance > General.
Finance.
elektronické knihy
electronic books
ISBN: 9781787564152 (e-book)
9781787564176 (ePUB)
Physical Description: 1 online resource (xii, 206 pages).

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Table of contents

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020 |a 9781787564152 (e-book) 
020 . . |a 9781787564176 (ePUB) 
040 |a UtOrBLW  |b eng  |e rda  |c UtOrBLW 
080 |a 340 
245 0 0 |a Advances in taxation.  |n Vol. 25 /  |c edited by John Hasseldine. 
264 1 |a Bingley, U.K. :  |b Emerald Publishing Limited,  |c 2018. 
264 4 |c ©2019 
300 |a 1 online resource (xii, 206 pages). 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 0 |a Advances in taxation,  |x 1058-7497 ;  |v volume 25 
500 |a Includes index. 
505 0 |a 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. 
520 |a 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 to other factors identified by prior research.Next, Mark Bauman and Cathalene Rogers Bowler examine the effect of FIN48 on earnings management activity, by focusing on changes in the deferred tax asset valuation allowance. In the third article, Anthony Billings, Cheol Lee, and Jaegul Lee study 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 article by Brian Dowis and Ted Englebrecht 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 by Sonja Pippin, Jeffrey Wong, and Richard Mason reports on a survey of Americans living abroad on the impact of tax rules explicitly designed for these individuals. They find that Americans living abroad experience the Foreign Account Tax Compliance Act as negatively impacting their lives.The next three articles in this volume have an international focus. Zakir Akhand investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large Bangladesh corporate taxpayers. K-Rine Chong and Murugesh Arunachalam examine the determinants of enforced tax compliance behaviour of Malaysian citizens with trust in the tax agency assumed to be a mediating variable. Lastly, Bitzenis and Vasileios investigate 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.  
588 0 |a Print version record 
650 0 |a Taxation  |x Law and legislation. 
650 7 |a Business & Economics  |x Finance  |x General.  |2 bisacsh 
650 7 |a Finance.  |2 bicssc 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Hasseldine, John,  |e editor. 
776 |z 9781787564169 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/S1058-7497201825  |y Full text 

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