Results 161 to 170 of about 44,369 (205)
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A Tax on Aggressive Tax Planning
SSRN Electronic Journal, 2017While “aggressive tax planning” is conceptually elusive, tackling it does not require elaborate definitions. Much can be achieved by taxing income flows within multinational firms, to the extent that these flows go from high-tax to low-tax jurisdictions.
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The Accounting Review, 2021
ABSTRACT We use data envelopment analysis (DEA) to develop a measure of effective tax planning that is theoretically aligned with the Scholes-Wolfson paradigm and captures how efficiently firms maximize after-tax returns given their operating, investing, and financing decisions.
Casey M. Schwab +2 more
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ABSTRACT We use data envelopment analysis (DEA) to develop a measure of effective tax planning that is theoretically aligned with the Scholes-Wolfson paradigm and captures how efficiently firms maximize after-tax returns given their operating, investing, and financing decisions.
Casey M. Schwab +2 more
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Tax Department Design, Tax Planning, and Tax Risk
Despite the central role of corporate tax departments in managing multinational enterprises' (MNEs) global tax positions, little is known about how their internal design shapes corporate tax behavior. Drawing on hand-collected data on more than 8,000 tax employees across 309 publicly listed European MNEs, we examine the association between tax ...Harald Johannes Amberger +3 more
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Tax Planning for the Lobby Tax
2006In 1993, Congress eliminated the business deduction for lobbying. The disallowance extends to dues paid to tax-exempt trade and labor associations when those organizations conduct lobbying activities. Associations are required to notify members regarding the portion of their dues that is non-deductible or pay a flat 35% tax on their lobbying ...
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Multistate Tax Planning: Benefits of Multiple Jurisdictions and Tax Planning Assistance
SSRN Electronic Journal, 2000This paper investigates corporate income tax planning at the state level. Specifically, we examine whether certain firm-specific characteristics ? the number of states in which corporations file tax returns and their state apportionment factors ? impact firms' overall state tax burdens.
Sanjay Gupta, Lillian F. Mills
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Tax Planning Strategies: Estate Planning
Otolaryngology–Head and Neck Surgery, 1995Educational objectives: To better understand qualified plans and to see how nonqualified plans can supplement qualified plans in the marketplace.
Michael Rosensweig, Rande Lazar
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Business Ethics: A European Review, 1997
Any system of taxation depends on a substantial degree of compliance from the taxpayer. But do ethical considerations stop at obeying the letter of the tax law, or do they drive one to take a more critical and socially responsible attitude towards tax avoidance as well as evasion?
Alan Stainer +2 more
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Any system of taxation depends on a substantial degree of compliance from the taxpayer. But do ethical considerations stop at obeying the letter of the tax law, or do they drive one to take a more critical and socially responsible attitude towards tax avoidance as well as evasion?
Alan Stainer +2 more
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Transfer-Tax Planning and Management
2013Once an individual has accumulated wealth, their motivations in the financial-planning process turn to not only how to protect or defend this wealth, but also how to distribute it. For this reason, this chapter explains gifts and the advantages of making gifts in transfer-tax planning and management.
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TAX PLANNING AND TAX RESEARCH IN THE TAX ACCOUNTING COURSES.
The Accounting Review, 1957Abstract The accountant most certainly needs some knowledge of tax planning regardless of the area of his specialization. Most business executives are aware that there are opportunities to save on taxes. The nature of these opportunities is not nearly so well known.
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Income Tax Planning and Management
2013Now that we have discussed how to use the PADD process to protect and accumulate your wealth, we move on to the defense or preservation of that wealth. Specifically, this chapter focuses on income-tax planning and management, with subsequent chapters addressing transfer-tax (gift- and estate-tax) planning and life events that threaten wealth, such as ...
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