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Advances in taxation / / edited by John Hasseldine
| Advances in taxation / / edited by John Hasseldine |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, UK : , : Emerald Publishing Limited, , [2019] |
| Descrizione fisica | 1 online resource (221 pages) |
| Disciplina | 343.04 |
| Collana | Advances in taxation |
| Soggetto topico | Taxation - Law and legislation |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-78756-417-7
1-78756-415-0 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910480235403321 |
| Bingley, UK : , : Emerald Publishing Limited, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in taxation . Volume 26 / / edited by John Hasseldine
| Advances in taxation . Volume 26 / / edited by John Hasseldine |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Publishing, , [2019] |
| Descrizione fisica | 1 online resource (163 pages) |
| Disciplina | 336.200973 |
| Collana | Advances in taxation |
| Soggetto topico | Taxation - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-78973-295-6
1-78973-293-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910493244403321 |
| Bingley, England : , : Emerald Publishing, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in taxation . Vol. 25 / / edited by John Hasseldine
| Advances in taxation . Vol. 25 / / edited by John Hasseldine |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | London, England : , : Emerald Publishing Limited, , [2019] |
| Descrizione fisica | 1 online resource (221 pages) |
| Disciplina | 336.2 |
| Collana | Advances in taxation |
| Soggetto topico |
Taxation - Law and legislation
Business & Economics - Finance - General Finance |
| ISBN |
1-78756-417-7
1-78756-415-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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. |
| Record Nr. | UNINA-9910793394103321 |
| London, England : , : Emerald Publishing Limited, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in taxation . Vol. 26 / / edited by John Hasseldine
| Advances in taxation . Vol. 26 / / edited by John Hasseldine |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Publishing, , [2019] |
| Descrizione fisica | 1 online resource (163 pages) |
| Disciplina | 336.200973 |
| Collana | Advances in taxation |
| Soggetto topico |
Taxation
Finance, Public Business & Economics, Taxation - General |
| ISBN |
1-78973-295-6
1-78973-293-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910793854003321 |
| Bingley, England : , : Emerald Publishing, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in taxation . Vol. 26 / / edited by John Hasseldine
| Advances in taxation . Vol. 26 / / edited by John Hasseldine |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Publishing, , [2019] |
| Descrizione fisica | 1 online resource (163 pages) |
| Disciplina | 336.200973 |
| Collana | Advances in taxation |
| Soggetto topico |
Taxation
Finance, Public Business & Economics, Taxation - General |
| ISBN |
1-78973-295-6
1-78973-293-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910821773503321 |
| Bingley, England : , : Emerald Publishing, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in taxation . Vol. 25 / / edited by John Hasseldine
| Advances in taxation . Vol. 25 / / edited by John Hasseldine |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | London, England : , : Emerald Publishing Limited, , [2019] |
| Descrizione fisica | 1 online resource (221 pages) |
| Disciplina | 336.2 |
| Collana | Advances in taxation |
| Soggetto topico |
Taxation - Law and legislation
Business & Economics - Finance - General Finance |
| ISBN |
1-78756-417-7
1-78756-415-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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. |
| Record Nr. | UNINA-9910818417203321 |
| London, England : , : Emerald Publishing Limited, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in taxation / / edited by John Hasseldine
| Advances in taxation / / edited by John Hasseldine |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Group Publishing Limited, , 2017 |
| Descrizione fisica | 1 online resource (203 pages) |
| Disciplina | 343.04 |
| Collana | Advances in taxation |
| Soggetto topico |
Taxation
Law - Taxation Taxation and duties law |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | und |
| Nota di contenuto | Prelims -- The effects of property taxes and public service benefits on housing values: a county-level analysis -- Measuring and characterizing the domestic effective tax rate of us corporations -- Tax and performance measurement: an inside story -- The impact of culture and economic structure on tax morale and tax evasion: a country-level analysis using SEM -- The determinants of tax morale and tax compliance: evidence from Jordan -- Measuring tax compliance attitudes: what surveys can tell us about tax compliance behaviour. |
| Record Nr. | UNINA-9910792661903321 |
| Bingley, England : , : Emerald Group Publishing Limited, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in taxation / / edited by John Hasseldine
| Advances in taxation / / edited by John Hasseldine |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Group Publishing Limited, , 2017 |
| Descrizione fisica | 1 online resource (203 pages) |
| Disciplina | 343.04 |
| Collana | Advances in taxation |
| Soggetto topico |
Taxation
Law - Taxation Taxation and duties law |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | und |
| Nota di contenuto | Prelims -- The effects of property taxes and public service benefits on housing values: a county-level analysis -- Measuring and characterizing the domestic effective tax rate of us corporations -- Tax and performance measurement: an inside story -- The impact of culture and economic structure on tax morale and tax evasion: a country-level analysis using SEM -- The determinants of tax morale and tax compliance: evidence from Jordan -- Measuring tax compliance attitudes: what surveys can tell us about tax compliance behaviour. |
| Record Nr. | UNINA-9910819062203321 |
| Bingley, England : , : Emerald Group Publishing Limited, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||