Advances in taxation / / edited by John Hasseldine

• Pubblicazione: Bingley, UK : , : Emerald Publishing Limited, , [2019]; ©2019
• Edizione: First edition.
• Descrizione fisica: 1 online resource (221 pages)
• Disciplina: 343.04
• Soggetto topico: Taxation - Law and legislation
• Soggetto genere / forma: Electronic books.
• Persona (resp. second.): HasseldineJohn
• Nota di contenuto: 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.
• Sommario/riassunto: 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.
• Titolo autorizzato: Advances in taxation
• ISBN: 1-78756-417-7; 1-78756-415-0
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910480235403321
• Lo trovi qui: Univ. Federico II
• Serie: Advances in Taxation Ser.