Results 231 to 240 of about 700,728 (291)

CEOs’ capital gains tax liabilities and accounting conservatism

Journal of Business Finance & Accounting, 2023
Recent studies show that the tax‐induced lock‐in effect discourages CEOs from unwinding their unrestricted equity and subsequently exacerbates their risk‐aversion.
Gunratan Lonare
semanticscholar   +1 more source

Public Tax Liability To Enterprises

European Proceedings of Social and Behavioural Sciences, 2020
Dialectical unity and contrast of economic interests of individuals and fiscal interests of the state will always exist. On the one hand, arising tax obligations create serious economic restrictions for the subject of property relations, and it helps form optimal property relations in the tax sphere.
Y. V. Nechipas, I. A. Poberezhnaya, N. P. Persteneva   +2 more
openaire   +1 more source

The predictive ability of tax contingencies for future income tax cash outflows

Contemporary Accounting Research, 2023
Prior research shows that contingent liabilities do not accurately predict future cash payments due to the managerial discretion afforded by accounting standards.
Will Ciconte, Michael P. Donohoe, Petro Lisowsky, Michael A. Mayberry   +3 more
semanticscholar   +1 more source

Farm Tax Liability under Tax Reform

1987
The effects of the Tax Reform Act of 1986 on farm sole proprietors are examined in a tax accounting simulation model of over 15,000 farm tax returns. Tax reform should result in lower tax liability for mo~t taxpayers with the exception of those engaged in dairy operations.
Rossi, Clifford, Durst, Ron, Rossi, Clifford, Durst, Ron   +3 more
openaire   +1 more source

Optimizing corporate tax strategies and transfer pricing policies to improve financial efficiency and compliance

Journal of Advance Multidisciplinary Research, 2022
in an increasingly globalized economy, multinational corporations (MNCs) face complex challenges in optimizing corporate tax strategies and transfer pricing policies to enhance financial efficiency while ensuring compliance with evolving regulatory ...
Oluwafunmike O Elumilade, Ibidapo Abiodun Ogundeji, Godwin Ozoemenam Achumie, Hope Ehiaghe Omokhoa, Bamidele Michael Omowole   +4 more
semanticscholar   +1 more source

Discounting Deferred Tax Liabilities.

Accounting Review, 1972
The article reports that discounting deferred tax liabilities constitutes a departure from the incurred cost standard underlying the accounting for other liabilities.
H. Nurnberg
semanticscholar   +1 more source

Tax and Cross-Collateralized Nonrecourse Liability

Florida Tax Review, 2021
This Article explores the tax treatment of cross-collateral nonrecourse debt. When using the term cross-collateral debt, we are referring to nonrecourse debt that is connected with more than one piece of property. While tax issues concerning cross-collateralized properties can arise in several circumstances, the focus of this Article is on the tax ...
Douglas Kahn, Jeffrey Kahn
openaire   +1 more source

Property tax capitalization, a case study of Dallas County

Regional Science and Urban Economics, 2021
We estimate the degree to which local property taxes are capitalized into house prices using administrative data from the Dallas Central Appraisal District (DCAD) from 2014 to 2016. Capitalization rates are measured using a hedonic price regression model.
Seth H. Giertz, Rasoul Ramezani, Kurt J. Beron   +2 more
semanticscholar   +1 more source

Taxes, Limited Liability and Leverage

SSRN Electronic Journal, 2012
We discuss the combined effects of tax convexity, limited liability and leverage on risk-taking. First, we focus on a risk-averse investor who is indifferent to equity-finance a risky asset in a pre-tax setting. We derive the after-tax marginal prices for risk-averse investors.
Erich Pummerer, Marcel Steller
openaire   +1 more source

Measuring and Mitigating Racial Disparities in Tax Audits

Quarterly Journal of Economics
Tax authorities around the world rely on audits to detect underreported tax liabilities and to verify that taxpayers qualify for the benefits they claim. We study differences in Internal Revenue Service audit rates between Black and non-Black taxpayers.
Hadi Elzayn, E. Smith, Thomas W. Hertz, Cameron Guage, A. Ramesh, R. Fisher, Daniel E. Ho, Jacob Goldin   +7 more
semanticscholar   +1 more source