Results 101 to 110 of about 768,760 (213)
Accounting Perspectives, EarlyView.ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley +1 more source
Income tax evasion dynamics: Evidence from an agent-based econophysics model [PDF]
We analyze income tax evasion dynamics in a standard model of statistical mechanics, the Ising model of ferromagnetism. However, in contrast to previous research, we use an inhomogeneous multi-dimensional Ising model where the local degrees of freedom ...
Pickhardt, Michael, Seibold, Goetz
core
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Income tax evasion in a society of heterogeneous agents: Evidence from an agent-based model [PDF]
We analyze the evolution and extent of income tax evasion under alternative governmental policies in an agent-based model with heterogeneous agents. A novel aspect of our modeling is the use of an exponential utility function, which allows us to assume ...
Hokamp, Sascha, Pickhardt, Michael
core
Anti‐Takeover Provisions and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu +3 more
wiley +1 more source
Corporate Tax Strategy: Revealing the Influence of Executive Decisions in Tax Avoidance
Indonesian Interdisciplinary Journal of Sharia EconomicsThe reduction in Indonesia's tax ratio signifies the persistence of tax evasion tactics, especially within the energy industry, characterized by intricate affiliate transactions and substantial financial risks.
Yovan Allif Ananda, Lintang Nur Agia
doaj +1 more source
Voting on Redistribution with Tax Evasion [PDF]
This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can evade taxes, which leads to penalties if evasion is detected.
Rainald Borck
core
Accounting &Finance, EarlyView.ABSTRACT This study examines the impact of Australia's multinational anti‐avoidance legislation and diverted profits tax on restricting corporate tax avoidance (CTA) among foreign significant global entities (SGEs) operating in Australia, in light of the Price Waterhouse Coopers (PwC) tax scandal.
Mikhail Shashnov +5 more
wiley +1 more source
America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S. [PDF]
This study empirically investigates the extent of noncompliance with the tax code and examines the determinants of federal income tax evasion in the U.S. Employing a refined version of Feige’s (1986; 1989) General Currency Ratio (GCR) model to estimate a
Cebula, Richard, Feige, Edgar L.
core
Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840
Asia‐Pacific Economic History Review, EarlyView.Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio +2 more
wiley +1 more source