Results 31 to 40 of about 81,587 (48)

The Impact of Profitability, Firm Size, and Leverage on Tax Avoidance: Moderating Role of Parent Company Location

Advances in Management and Applied Economics
This study examines the effect of profitability, firm size, and leverage on tax avoidance. Additionally, the study investigates the moderating role of parent company location on the relationship between profitability, firm size, leverage, and tax ...
Zaenal Fahmi, Eduard Ary Binsar Naibaho
semanticscholar   +1 more source

The Effects of the U.S. Tax Reform on Investments in Low-Tax Jurisdictions—Evidence from Cross-Border M&As

Journal of the American Taxation Association
This paper examines the effects of the 2017 U.S. tax reform, commonly known as the “Tax Cuts and Jobs Act” (TCJA) on cross-border M&As of U.S. acquirers. The TCJA replaced the U.S. worldwide tax system by a territorial system, albeit with one important
Mathias Dunker, Michael Overesch, Max Pflitsch   +2 more
semanticscholar   +1 more source

Media Coverage of Corporate Taxes

Accounting Review, 2018
Managers express growing concern over media coverage of corporate taxes, yet no large-sample empirical study examines this phenomenon. As a first step to fill this void, we identify factors associated with the likelihood and negative tone of media tax ...
Shannon Chen, Kathleen Schuchard, Bridget Stomberg   +2 more
semanticscholar   +1 more source

Intended and Unintended Consequences of ERP System Implementation

Accounting Horizons, 2023
We provide evidence that enterprise resource planning (ERP) systems are potentially beneficial to firm decision-making but can also have unintended effects. The tax function is one of the largest consumers of data within a firm, with over 50 percent of
S. Walton, Patrick R. Wheeler, Yiyang Zhang   +2 more
semanticscholar   +1 more source

A Study on Taxation of Cross-Border E-Commerce Transactions: The Case of Value-Added Tax

Advances in Management and Applied Economics
This paper examines the taxation of cross-border e-commerce (CBEC) in Taiwan with a focus on the Value-Added Tax (VAT) regime. It analyzes Taiwan’s legal reforms requiring foreign digital service providers to register and remit VAT, and evaluates the ...
Yu-Ting Huang, Tae-Young Kim
semanticscholar   +1 more source

Transfer Pricing and Income Shifting: Concepts, Pitfalls, and a Vision of the Future

Accounting Horizons
Transfer pricing is a fundamental tool of multinational tax planning, but the outcomes of transfer pricing affect more than just tax professionals. The purpose of this perspectives article is to provide a layperson’s understanding of transfer pricing ...
Russ Hamilton, Stephen J. Lusch
semanticscholar   +1 more source

Is Stakeholder Orientation Related to Corporate Tax Avoidance? New Evidence

Accounting Horizons
Our study examines how constituency statutes influence corporate tax avoidance. These state-level laws allow corporate boards to consider the interests of all stakeholders, not just shareholders, in their decisions. Using recent econometric advances in
Kenny Z. Lin, Shijie Yang, Hong Zou
semanticscholar   +1 more source

Corporate Taxation and Evasion Responses: Evidence from a Minimum Tax in Honduras

American Economic Journal: Economic Policy
We study corporate responses to a minimum income tax, using the universe of corporate tax filings in Honduras. The policy design allows us to separately estimate cost misreporting under profit taxation and the elasticity of reported revenue.
Felipe Lobel, Thiago Scot, Pedro Zúñiga   +2 more
semanticscholar   +1 more source

Tax Uncertainty and Incremental Tax Avoidance

Accounting Review, 2018
We investigate whether tax avoidance becomes more uncertain as the rate of tax avoidance increases. We estimate a system of equations to demonstrate that as firms' pretax income increases, each additional dollar of potential tax results, on average, in
David A. Guenther, R. Wilson, Kaishu Wu
semanticscholar   +1 more source

Optimal Taxation, Informality, and Welfare: Redistribution Costs and Efficiency Gains

CESifo Economic Studies
We characterize the welfare effects of the informal sector by proposing a decomposition into efficiency and redistribution components. We focus on an economy where a planner wants to redistribute income with taxation and sets the optimal tax scheme ...
Paweł Doligalski, L. E. Rojas
semanticscholar   +1 more source