Advances in taxation. Volume 25 (2019)

• Record Type: Book
• Further Information: Note: Edited by John Hasseldine.
• Editors: Hasseldine, John
• Contents: 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 TransparencyConclusion; 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 SpendingIntroduction; 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. IntroductionBackground; 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 RemarksNotes; 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.
• Publisher Details: Bingley, UK : Emerald Publishing Limited
• Publication Date: 2019
• Extent: 1 online resource
• Subjects: 336.2; Taxation; Taxation -- Law and legislation; BUSINESS & ECONOMICS -- Public Finance; Finance; Taxation; Taxation -- Law and legislation; Electronic books
• Languages: English
• ISBNs: 9781787564152; 1787564150; 9781787564176; 1787564177
• Related ISBNs: 9781787564169; 1787564169
• Notes: Note: Includes bibliographical references and index.; Note: Online resource; title from PDF title page (EBSCO, Nov. 7, 2018).
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.