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The 2017 tax law and who it left behind : hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Sixteenth Congress, first session, March 27, 2019
| The 2017 tax law and who it left behind : hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Sixteenth Congress, first session, March 27, 2019 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Publishing Office, , 2020 |
| Descrizione fisica | 1 online resource (iii, 298 pages) : illustrations |
| Soggetto topico |
Taxation - Law and legislation - United States
Income tax - Law and legislation - United States Business enterprises - Taxation - Law and legislation - United States Tax exemption - United States Tax incentives - United States Business enterprises - Taxation - Law and legislation Income tax - Law and legislation Tax exemption Tax incentives Taxation - Law and legislation |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | 2017 tax law and who it left behind |
| Record Nr. | UNINA-9910712836303321 |
| Washington : , : U.S. Government Publishing Office, , 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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ABA tax times
| ABA tax times |
| Pubbl/distr/stampa | Washington, DC : , : American Bar Association, Section of Taxation, , [2015-] |
| Disciplina | 343 |
| Soggetto topico |
Taxation - Law and legislation - United States
Taxation - Law and legislation |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | American Bar Association tax times |
| Record Nr. | UNISA-996335822703316 |
| Washington, DC : , : American Bar Association, Section of Taxation, , [2015-] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Abgabenordnung / / von Hans Helmschrott, Jurgen Schaeberle, Thomas Scheel
| Abgabenordnung / / von Hans Helmschrott, Jurgen Schaeberle, Thomas Scheel |
| Autore | Helmschrott Hans |
| Edizione | [16., aktualisierte Auflage.] |
| Pubbl/distr/stampa | Stuttgart, [Germany] : , : Schaffer-Poeschel Verlag, , 2016 |
| Descrizione fisica | 1 online resource (444 pages) : illustrations, charts |
| Disciplina | 343.04 |
| Collana | Grundkurs des Steuerrechts |
| Soggetto topico | Taxation - Law and legislation |
| ISBN | 3-7910-3676-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Teil A: EinleitungTeil B: Anwendung der SteuergesetzeTeil C: Das SteuerrechtsverhältnisTeil D: Der VerwaltungsaktTeil E: Zuständigkeit der FinanzbehördenTeil F: Fristen und TermineTeil G: BesteuerungsverfahrenTeil H: ErhebungsverfahrenTeil I: Das RechtsbehelfsverfahrenTeil K: Der Amtsträger und seine PflichtenTeil L: Überblick über die KorrekturvorschriftenTeil M: Haftung im SteuerrechtTeil N: Die AußenprüfungTeil O: Festsetzungsverjährung und FeststellungsverjährungTeil P: Lösungshinweise zu den FällenTeil Q: KomplexerÜbungsfallTeil R: Lösungshinweise zum komplexenÜbungsfallTeil S: Anhänge |
| Record Nr. | UNINA-9910136741303321 |
Helmschrott Hans
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| Stuttgart, [Germany] : , : Schaffer-Poeschel Verlag, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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An abstract of Their Majesties commission, under the Great Seal, dated the 15th day of June 1694 [[electronic resource] ] : For taking subscriptions for the bank, pursuant to the late Act of Parliament
| An abstract of Their Majesties commission, under the Great Seal, dated the 15th day of June 1694 [[electronic resource] ] : For taking subscriptions for the bank, pursuant to the late Act of Parliament |
| Pubbl/distr/stampa | [London, : s.n., 1694] |
| Descrizione fisica | 4 p |
| Altri autori (Persone) |
Mary, Queen of England, <1662-1694.>
William, King of England, <1650-1702.> |
| Soggetto topico |
Taxation - Law and legislation
Excise tax - England Ale - Taxation - England Beer - Taxation - England Liquors - Taxation - England |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996392577203316 |
| [London, : s.n., 1694] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner
| Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner |
| Autore | Scherleitner Moritz |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (xviii, 597 pages) |
| Disciplina | 343.04 |
| Collana | IBFD Doctoral series |
| Soggetto topico | Taxation - Law and legislation |
| Soggetto genere / forma | Electronic books. |
| ISBN | 90-8722-633-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910511997003321 |
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Scherleitner Moritz
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| Amsterdam, The Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner
| Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner |
| Autore | Scherleitner Moritz |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (xviii, 597 pages) |
| Disciplina | 343.04 |
| Collana | IBFD Doctoral series |
| Soggetto topico | Taxation - Law and legislation |
| ISBN | 90-8722-633-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910794252803321 |
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Scherleitner Moritz
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| Amsterdam, The Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner
| Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner |
| Autore | Scherleitner Moritz |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (xviii, 597 pages) |
| Disciplina | 343.04 |
| Collana | IBFD Doctoral series |
| Soggetto topico | Taxation - Law and legislation |
| ISBN | 90-8722-633-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910816710803321 |
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Scherleitner Moritz
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| Amsterdam, The Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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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 | ||
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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 | ||
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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 | ||
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