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How relative marginal tax rates affect establishment entry at state borders
We apply border discontinuity analysis to measure the impact of marginal tax rates on capital income, property, sales, and income on establishment...
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Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis
This paper examines whether a perceived increase in tax audit aggressiveness is associated with lower tax planning effort and a higher quality of...
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Tax-strategy-related words, firm’s ability, and tax avoidance
This study examines the linguistic cues of tax avoidance in 10-K filings by constructing a tax-strategy-related (TSR) word list. We find a positive...
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Mental accounting in tax liabilities
Mental accounting refers to a set of cognitive processes in which people code, categorize and evaluate money depending on where it came from and what...
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How to account for tax planning and its uncertainty in firm valuation?
I compare two approaches from the recent literature on how to account for tax planning and its uncertainty in a valuation framework [the separate...
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Corporate Tax
In most countries, firms and organizations are subject to a corporate tax. The main principles of such a tax (incidence, tax persons, residence,...
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The impact of ontology-based knowledge management on improving tax accounting procedures and reducing tax risks
This paper aims to investigate the impact of ontology-based knowledge management on improving tax accounting procedures and reducing tax risks,...
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The Effective Tax Policy as a Goal and Realization
This chapter presents an interpretation of the current role and functions of taxes and tax audit, linking this issue with the views of sustainable...
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Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?
This study examines whether qualitative disclosure in tax footnotes affects the market valuation of tax avoidance activities. We predict that more...
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Family ties and corporate tax avoidance
A well-established body of international business research examines how the institutional environment influences corporate decisions. We add to this...
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Tax Reform Its Impact on Economy
Mongolia is a develo** country striving to diversify its economy due to its heavy reliance on mining sector. Since tax environment is critical for...
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Income Tax
Almost all countries have a personal income tax, which taxes individuals’ income, such as salaries, rents, pensions, dividends, profits, and...
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Tax Policy Considerations for a Robot Tax in South Africa
Enhancements in automation brings with it several benefits to workplace efficiencies but also places funding risks to the fiscus. This has potential...
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Tax Evasion in the Greek Construction Sector
Tax evasion is a major and structural problem in the Greek economy, with serious consequences for economic development. As the construction sector in...
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Counteracting Tax Optimisation: The Case of the Polish Minimum Tax
Being the fundamental tool of the financial system, taxes take on a revenue and regulatory, as well as motivational role. However, they may also...
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Design of Sustainable Tax System
This chapter examines the fundamental requirements, principles and concepts related to taxation and the tax system and their current...
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Factor Mobility, Tax Base Mobility and Tax Competition
This chapter analyses the changes in tax and redistribution linked to the increasing mobility of capital, of firms and of high-skilled and talented...
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Is tax return information useful to equity investors?
I examine whether tax return information is useful to equity investors. I do so indirectly, by exploiting unique features of the syndicated loan...
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Bibliometric and scientometric analyses on the relation of tax decision and taxpayer behavior
Taxes exert a significant influence on individuals, businesses, economies, and governments. While governments play an active role in sha** the tax...
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Effect of environmental tax evasion on pollution havens within the EU’s dual regulation system
The EU Emissions Trading System (EU-ETS) has been experiencing the waterbed effect: it is difficult to achieve an overall reduction in emissions...
