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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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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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Inventory planning and tax incentives for charitable giving
Many of America’s top corporate donors share a common feature: the bulk of their giving is in the form of in-kind products, not cash. This phenomenon...
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Tax Planning and Management
This chapter analyses the issues related to tax planning and tax management. First, the concepts of both these subjects are defined, as well as the...
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On the dynamics between local and international tax planning in multinational corporations
The international dimension of multinational corporations creates opportunities for pursuing both global as well as local (i.e., unilateral...
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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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Expected economic growth and investment in corporate tax planning
This study investigates whether expected economic growth is associated with investment in corporate tax planning. We predict that higher expected...
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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 Loss Carryforward Disclosure
This study examines firms’ voluntary disclosure of tax loss carryforward (TLCF) information. We measure the content and presentation of TLCF...
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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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Do firms with a centralized transfer pricing authority have more tax disputes and internal coordination conflicts?
We examine whether a centralized transfer pricing authority leads to more tax disputes and internal coordination conflicts using unique survey data...
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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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A Two-Period Carbon Tax Regulation for Manufacturing and Remanufacturing Production Planning
The tax price in a carbon tax regulation may vary from time to time. In this chapter, we model a manufacturer who produces new products in the first...
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Real effects of tax audits
Tax audits are a necessary component of the tax system, but policymakers and others have expressed concerns about their potentially adverse real...
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Corporate tax avoidance: The impact of performance above aspiration and CEO experience
This study provides a new behavioral explanation of corporate tax avoidance. Drawing on tax avoidance research and the insights from performance...
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Digital Transformation by Tax Authorities
Revenue authorities around the world are digitally transforming their engagements and interactions with taxpayers and other stakeholders. These tax...
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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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Tax haven incorporation and financial reporting transparency
A widespread perception exists that tax havens facilitate corporate opacity. This study provides new evidence on the association between tax havens...
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Earnings management and tax avoidance research: a 30-year retrospective analysis
Scientific research on earnings management (EM) and tax avoidance has been on the ascendency within the past three decades. We examine the evolution...
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Chief Executive Officer’s attributes and tax avoidance: evidence from Nigeria
This study sought to evaluate the association between the attributes of the Chief Executive Officer (CEO) and tax avoidance in Nigeria based on the...