Results 271 to 280 of about 1,710,829 (347)

Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine

, 2021
In this study, we investigate the effect of the protection of trade secrets through the adoption of the inevitable disclosure doctrine (IDD) by US state courts on corporate tax avoidance.
R. Ding, S. Sainani, Z. (John) Zhang
semanticscholar   +1 more source

The Interpretation of Tax Treaties: Looking to the Future

Bulletin for International Taxation, 2021
The thesis of this article is that, for a variety of reasons, national courts often make fundamental mistakes in deciding tax treaty cases. To address this problem, the article suggests a process for tax treaty experts to provide advisory to national ...
B.J. Arnold
semanticscholar   +1 more source

Municipal reliance on fine and fee revenues: How local courts contribute to extractive revenue practices in US cities

Public Budgeting & Finance, 2020
By altering the distribution of fi ne and fee revenues, municipal courts provide a mechanism through which cash ‐ strapped city governments can increase revenues fl owing into city budgets.
Sîan Mughan
semanticscholar   +1 more source

The Tax Court and Profit Renegotiation

The Journal of Law and Economics, 1970
RENEGOTIATING the profits of government contractors is a special and unusual form of profit control. It bears no resemblance to such forms of profit control as public utility rate regulation or profits taxation. The renegotiation process seeks out what is determined to be "excessive profits" made on doing business with the Federal Government ...
openaire   +1 more source

DEA-based Malmquist productivity indexes for understanding courts reform

Socio-Economic Planning Sciences, 2017
Currently there is no clear empirical evidence as to which the most appropriate reform to improve national judicial systems might be, i.e., whether it is better to implement a policy which focuses on judges and their incentives or, alternatively, a ...
G. Falavigna, Roberto Ippoliti, G. Ramello   +2 more
semanticscholar   +1 more source

Assessing the Canada Revenue Agency: Evidence on Tax Auditors’ Incentives and Assessments

Social Science Research Network, 2020
The importance of Canada Revenue Agency (CRA) audits to the administration of the Canadian tax system is self-evident. So is the need for CRA to conduct high-quality audits.
K. Klassen, N. Pantaleo
semanticscholar   +1 more source

Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine†

Contemporary Accounting Research, 2018
While managers’ career concerns have been shown to be influential in shaping their decisions, there is little evidence of the impact such concerns may have on managers’ tax avoidance incentives.
Ningzhong Li, Terry Shevlin, Weining Zhang   +2 more
semanticscholar   +1 more source

Information technology and time of judgment in specialized courts: What is the impact of changing from physical to electronic processing?

Government Information Quarterly, 2018
The application of information and communication technologies and management strategies to ensure reasonable court times in different legal contexts presents a significant challenge.
Mario Procopiuck
semanticscholar   +1 more source

An Empirical Study of Statutory Interpretation in Tax Law

Social Science Research Network, 2019
A substantial academic literature considers how agencies should interpret statutes. But few studies have considered how agencies actually do interpret statutes, and none has empirically compared the methodologies of agencies and courts in practice.
Jonathan H. Choi
semanticscholar   +1 more source

Tax Court Splits Over Conservation Easement Tax Penalty Process

Bruce R. Hopkins' Nonprofit Counsel, 2020
The US Tax Court, in the fall of 2018, held that a donor was not entitled to a charitable contribution deduction for the gift of a conservation easement because of the donor's failure to attach a fully completed appraisal summary to the tax return involved (Belair Woods, LLC v. Commissioner) (opinion summarized in the December 2018 issue).
openaire   +1 more source