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CEO marital status and corporate tax planning behavior
This paper investigates the effect of the marital status of chief executive officers (CEOs) on their firms’ aggressive tax planning practices. Using...
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Corporate debt policy and tax uncertainty
The relation between taxes and capital structure has long been studied in academic literature but the relation between tax uncertainty and capital...
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Tax Fraud
The Danish tax authority has filed several lawsuits since 2018 claiming $2 billion of fraudulent withholding tax claims were made and paid to over a...
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External social networks and tax avoidance
We investigate the role of external social networks in corporate tax strategies. Using data on Taiwan-listed nonfinancial firms from 2004 to 2022, we...
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Air pollution and corporate tax avoidance
This study investigates the impact of air pollution on corporate tax avoidance aggressiveness. The results indicate that firms in cities with severe...
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Tax Relief at Source
This chapter explains the principles of tax relief at source in which tax documentation, certifications and positional data must reach a nexus...
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Financial planning behaviour: a systematic literature review and new theory development
Financial resilience is founded on good financial planning behaviour. Contributing to theorisation efforts in this space, this study aims to develop...
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Firm-level political risk and corporate tax avoidance
This study investigates whether firm-level political risk increases managers’ propensity to avoid taxes. Using a measure of firm-level political risk...
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Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan
In 2018, Taiwan implemented a tax reform package that abolished the imputation regime, providing managers stronger incentive to engage in tax...
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Tax Planning and the Ten Commandments
Through careful, advance planning, taxes can be minimized, and the burden of taxation can be satisfied. When done right, tax planning is a...
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Do information sources matter in corporate tax avoidance? The roles of peer effects and director interlocks
How information sources affect a company’s tax avoidance behavior is an important but still unresolved issue. This paper examines the effect of...
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Book-tax differences, CEO overconfidence, and bank loan contracting
We assess information embedded in the difference between the reported book income and the taxable income (the book-tax difference, BTD hereafter)...
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Tax Relief for Education and Gifts
The U.S. Government allows tax relief for funds used for education and charitable contributions to qualified recipients.
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The Impact of Tax Laws and International Treaties on Sovereign Wealth Funds
The Palgrave Handbook of Sovereign Wealth Funds aims to provide a comprehensive analysis of SWFs from a multidimensional perspective. It spans the...
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Profit Shifting and Tax Base Erosion in the Twenty-First Century
The aim of this chapter is to provide the background of profit shifting, explain the concept of profit shifting, the relevance of this phenomena in...
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Is managerial rent extraction associated with tax aggressiveness? Evidence from informed insider trading
Despite the agency perspective of corporate tax avoidance, there is little empirical evidence that managers do extract rents derived from aggressive...
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Converting Estate Tax to Family Wealth
As if income taxesIncome taxes weren’t complicated enough, you must also worry about taxes on propertyProperty and other asset transfers—gifts and...
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Estate Planning and Why It’s Really So Important
People like David and Abby often overlook estate planning because they tend to believe in one of two myths: (1) estate planning is all about taxes,...
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Converting Income Tax to Family Wealth
This chapter discusses the inherent disadvantages W-2 workers face when trying to control their tax bill. After the Tax Cuts and Jobs Act took away...
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Machine learning for financial forecasting, planning and analysis: recent developments and pitfalls
This article is an introduction to machine learning for financial forecasting, planning and analysis (FP&A). Machine learning appears well suited to...
