Results 31 to 40 of about 82,363 (41)

Driving ESG: Tax Policy and Electric Vehicle Incentives

The ATA Journal of Legal Tax Research
Desiring improved air quality and reduced carbon emissions, federal and state governments have enacted legislation that encourages widespread personal use of electric vehicles (EVs).
Raquel Alexander, James G. Lawson, Curtis Nicholls, Vernan Rivera   +3 more
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

Do People Respond to the Mortgage Interest Deduction? Quasi-Experimental Evidence from Denmark

American Economic Journal: Economic Policy, 2017
Using a major reform that scaled back the mortgage interest deduction for middle- and high-income households in Denmark, we study how tax subsidies affect housing decisions. We present four main findings.
J. Gruber, A. Jensen, H. Kleven
semanticscholar   +1 more source

République démocratique du Congo : revenus miniers et dépenses publiques pour le développement

Mondes en Développement, 2020
La gestion des ressources minieres a ete un enjeu politique et economique crucial depuis l’independance de la Republique democratique du Congo. Ce pays est confronte a de serieux defis de developpement, resultant de la persistance de la pauvrete, de l ...
Rafael Aguirre Unceta
semanticscholar   +1 more source

A Critical Analysis of the Corporate Alternative Minimum Tax

The ATA Journal of Legal Tax Research
The corporate alternative minimum tax, enacted as part of the 2022 Inflation Reduction Act, intends to impose a minimum level of taxation on profitable large corporations using financial statement income as a tax base.
Ryan C. Polk, James G. Lawson, Davidson B. Gillette   +2 more
semanticscholar   +1 more source

Excel Solver and What-If Analysis: Optimizing Tax Refunds Involving Education Credits and Scholarships

Issues in Accounting Education
This case teaches students advanced Excel modeling functions and analytic tools like Solver and What-If Analysis. The case scenario involves preparation of a student tax return that focuses on minimizing federal income tax liability by utilizing ...
Zhuoli Axelton, R. Boneck, Jonathan E. Lee   +2 more
semanticscholar   +1 more source

Legal Environment and Corporate Tax Avoidance: Evidence from State Tax Codes

Journal of the American Taxation Association, 2019
This study examines the effect of legal environment on corporate state income tax avoidance. We find that the extent of penalties on corporate officers reduces state tax avoidance.
M. Ma, W. Thomas
semanticscholar   +1 more source

Review of Global Tax Fairness, Thomas Pogge and Krishen Mehta, Editors

Journal of Economic Literature, 2018
This timely volume (Global Tax Fairness, edited by Thomas Pogge and Krishen Mehta) on the proper taxation of multinational enterprises argues that several feasible, near-term reforms could substantially narrow the scope for tax avoidance by closing ...
M. Weinzierl
semanticscholar   +1 more source

Empirical Tax Research in Accounting

, 2001
Douglas A. Shackelford, Terry Shevlin
semanticscholar   +1 more source

Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings

, 2015
Benjamin C. Ayers, Casey M Schwab, Steven Utke   +2 more
semanticscholar   +1 more source