LEADER 04334nam 2200529I 450 001 9910793394103321 005 20231110232827.0 010 $a1-78756-417-7 010 $a1-78756-415-0 035 $a(CKB)4100000007122375 035 $a(MiAaPQ)EBC5573534 035 $a(Au-PeEL)EBL5573534 035 $a(OCoLC)1064935471 035 $a(UtOrBLW)9781787564152 035 $a(EXLCZ)994100000007122375 100 $a20181115h20182019 uy 0 101 0 $aeng 135 $aurun||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aAdvances in taxation$hVol. 25 /$fedited by John Hasseldine 205 $aFirst edition. 210 1$aLondon, England :$cEmerald Publishing Limited,$d[2019] 210 4$dİ2019 215 $a1 online resource (221 pages) 225 0 $aAdvances in taxation,$x1058-7497 ;$vvolume 25 300 $aIncludes index. 311 $a1-78756-418-5 311 $a1-78756-416-9 327 $aPrelims -- 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. 330 $aVolume 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. 410 0$aAdvances in Taxation 606 $aTaxation$xLaw and legislation 606 $aBusiness & Economics$xFinance$xGeneral$2bisacsh 606 $aFinance$2bicssc 615 0$aTaxation$xLaw and legislation. 615 7$aBusiness & Economics$xFinance$xGeneral. 615 7$aFinance. 676 $a336.2 702 $aHasseldine$b John 801 0$bUtOrBLW 801 1$bUtOrBLW 906 $aBOOK 912 $a9910793394103321 996 $aAdvances in taxation$91214640 997 $aUNINA