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Advances in Taxation
Author
Title
Advances in Taxation.
ISBN
9781787564176
9781787564169
Publication
Bingley : Emerald Publishing Limited, 2018.
Copyright Notice Date
©2019.
Physical Description
1 online resource (221 pages)
Local Notes
Access is available to the Yale community.
Notes
Description based on publisher supplied metadata and other sources.
Access and use
Access restricted by licensing agreement.
Summary
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 behavior in Malaysia, and tax morale in Greece.
Variant and related titles
ProQuest ebook central.
Other formats
Print version: Hasseldine, John Advances in Taxation Bingley : Emerald Publishing Limited,c2018
Format
Books / Online
Language
English
Added to Catalog
July 08, 2021
Series
Advances in Taxation Ser. ; v.25
Contents
Front Cover
Advances In Taxation
Copyright Page
Contents
About the Editor
List of Contributors
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 Transparency
Conclusion
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 Spending
Introduction
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
Introduction.
Background
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 Remarks
Notes
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
Literature Review and Hypotheses Development
Research Method
Sample and Participants
Questionnaires and Measures
Findings and Discussion
Confirmatory Factor Analysis
Confirmation of Mediator
Enforced Compliance Model and Mediating Effect
Discussion of Findings
Bootstrapping
Conclusion
References
Tax Morale in Times of Economic Depression: The Case of Greece
Introduction
Tax Morale and the Size of the Shadow Economy in Greece
The Concept of Tax Morale and Its Impact on Tax Evasion
Measuring Tax Morale.
The Devastating Consequences of the Greek Economic and Debt Crises
Shadow Economy and Tax Morale in Greece
Tax Aggregates and Collection in Greece
Research Method and Hypotheses
Results
Discussion and Conclusions
References
Index.
Subjects
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