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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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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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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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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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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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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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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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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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Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
This study uses directors’ and officers’ (D&O) insurance data to examine the relation between tax aggressiveness and tax litigation risk. D&O...
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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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European Tax Harmonization
Tax harmonization represents the process of adjusting different tax systems in different jurisdictions (usually different countries) to a common...
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Offshoring or reshoring: the impact of tax regulations on operations strategies
After decades of outsourcing to low-cost countries, companies are restructuring their production footprint globally. Especially having experienced...
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Incumbency and tax compliance: evidence from Pakistan
The previous work on political accountability and transparency mainly exists about the voter’s reaction when any negative information is provided...
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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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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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Is analytical tax research alive and kicking? Insights from 2000 until 2022
This literature review evaluates the development and impact of analytical tax research (ATR) from 2000 until 2022. Based on 345 research papers, we...
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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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Corporate tax risk: a literature review and future research directions
Our study aims to analyze the current state of, and avenues for, future studies into the tax risk literature. The construct of the corporate tax risk...
