Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results
Sign Up to like & getrecommendations! Published in 2018 at "Journal of International Development"
DOI: 10.1002/jid.3348
Abstract: International corporate tax is an important source of government revenue, especially in lower†income countries. An innovative study of the scale of this problem was carried out by International Monetary Fund researchers and published in… read more here.
Keywords: tax; global distribution; corporate tax; revenue ... See more keywords
Corporate Tax Avoidance and Neutralization Techniques: A Case Study on the Panama Papers
Sign Up to like & getrecommendations! Published in 2019 at "Critical Criminology"
DOI: 10.1007/s10612-019-09455-7
Abstract: This study examines the accounts provided by the CEOs of the corporations involved in the so-called Panama Papers scandal in order to advance the criminological understandings of how corporations challenge the law and how they… read more here.
Keywords: study; tax avoidance; panama papers; tax ... See more keywords
The legitimation of corporate tax minimization
Sign Up to like & getrecommendations! Published in 2019 at "Accounting, Organizations and Society"
DOI: 10.1016/j.aos.2018.10.004
Abstract: Since the Global Financial Crisis, corporate tax minimization strategies have come under increasing public scrutiny. While the legitimacy of ‘aggressive’ practices has been challenged, corporate tax minimization largely remains unquestioned and manifests in corporate tax… read more here.
Keywords: field; legitimation corporate; tax minimization; tax ... See more keywords
Corporate tax compliance: Is a change towards trust-based tax strategies justified?
Sign Up to like & getrecommendations! Published in 2018 at "Journal of International Accounting, Auditing and Taxation"
DOI: 10.1016/j.intaccaudtax.2018.06.003
Abstract: Both the power of tax authorities to detect and punish non-compliance and the perceived trust in the tax authorities are generally assumed to affect tax compliance. In the present study, we build from the Slippery… read more here.
Keywords: tax; tax compliance; compliance; power ... See more keywords
Reducing tax compliance costs through corporate tax base harmonization in the European Union
Sign Up to like & getrecommendations! Published in 2020 at "Journal of International Accounting, Auditing and Taxation"
DOI: 10.1016/j.intaccaudtax.2020.100355
Abstract: The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is expected to significantly reduce the cost of doing business by lowering tax compliance costs for cross border… read more here.
Keywords: compliance costs; ccctb; tax compliance; tax ... See more keywords
Consumer reactions to corporate tax strategies: the role of political ideology
Sign Up to like & getrecommendations! Published in 2017 at "Journal of Business Research"
DOI: 10.1016/j.jbusres.2016.12.011
Abstract: This study contributes to research on how stakeholders react to corporate tax strategies (CTSs). In two experiments we show that consumers are more likely to react negatively to ‘aggressive’ rather than to reward ‘conservative’ CTSs.… read more here.
Keywords: tax; political ideology; ideology; consumer reactions ... See more keywords
Corporate tax policy and heterogeneous firm innovation: Evidence from a developing country
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Comparative Economics"
DOI: 10.1016/j.jce.2019.02.005
Abstract: Abstract This paper adds to the literature by identifying the causality of corporate tax policy on firm innovation in a developing country. We exploit the China’s 2006 corporate income tax base reform to integrate the… read more here.
Keywords: firm innovation; firm; developing country; tax policy ... See more keywords
Corporate tax planning and corporate tax disclosure
Sign Up to like & getrecommendations! Published in 2019 at "Meditari Accountancy Research"
DOI: 10.1108/medar-11-2018-0390
Abstract: Purpose This paper aims to examine the impact of corporate tax planning (TP) on tax disclosure (TD). Using tax expenses data set, with the detailed effective tax rate (ETR) by reconciling individual items of income… read more here.
Keywords: tax; planning corporate; tax planning; corporate tax ... See more keywords
Does government institutional reform deter corporate tax evasion? Evidence from China
Sign Up to like & getrecommendations! Published in 2022 at "PLOS ONE"
DOI: 10.1371/journal.pone.0273372
Abstract: Exploiting the quasi-natural experiment of the social insurance collection system reform implemented in China in 2000, based on data from China’s industrial enterprise database from 1998 to 2006, we use the difference-in-differences method to test… read more here.
Keywords: corporate tax; social insurance; tax evasion; tax ... See more keywords
Corporate Social Responsibility and Tax Management: The Moderating Effect of Beliefs about Corporate Tax Duty
Sign Up to like & getrecommendations! Published in 2021 at "Journal of the American Taxation Association"
DOI: 10.2308/jata-2020-040
Abstract: Limited empirical evidence exists regarding investor perceptions of tax management and whether investors consider paying taxes a social responsibility. To fill this gap, we use an experiment to explore investor perceptions about the corporate duty… read more here.
Keywords: tax management; tax; social responsibility; duty ... See more keywords
A Decision Support System for Corporate Tax Arrears Prediction
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DOI: 10.3390/su13158363
Abstract: This paper proposes a decision support system to predict corporate tax arrears by using tax arrears in the preceding 12 months. Despite the economic importance of ensuring tax compliance, studies on predicting corporate tax arrears… read more here.
Keywords: tax; support system; tax arrears; decision support ... See more keywords