Results 301 to 310 of about 5,673,954 (346)

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D*

Contemporary Accounting Research, 2020
Using a large U.S. sample, we find a significant and positive relation between patents and corporate tax planning, and the effect is incremental to the effect of R&D on tax planning.
C. S. A. Cheng, Peng Guo, C. Weng, Qiang Wu   +3 more
semanticscholar   +1 more source

How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis

Contemporary Accounting Research, 2020
In measuring tunneling with inter-corporate loans disclosed by Chinese listed companies, we analyze whether insiders in firms that undertake more aggressive tax positions deprive outside investors by diverting more resources.
Andrew M. Bauer, Junxiong Fang, Jeffrey A. Pittman, Yinqi Zhang, Yuping Zhao   +4 more
semanticscholar   +1 more source

Tax Planning for the Lobby Tax

2006
In 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 ...
openaire   +1 more source

Tax Planning Activities and Firm Value: A Dynamic Panel Analysis

, 2020
The purpose of the study is to investigate the impact of tax planning activities on the firm value of FTSE 100 firms. We employ static and dynamic panel regression analyses on a sample of 70 companies drawn from the UK FTSE 100 over a five-year period ...
Alan K. Kirkpatrick, Dragana Radicic
semanticscholar   +1 more source

CEO marital status and corporate tax planning behavior

Review of Quantitative Finance and Accounting, 2023
Ming-Hua Liu, Shaohua Tian, Yang Zhang
semanticscholar   +1 more source

The Ethics of Tax Planning

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, Lorice Stainer, Alexandra Segal   +2 more
openaire   +1 more source

Does Tax Planning Affect Analysts' Forecast Accuracy?

Contemporary Accounting Research, 2019
We investigate whether firms'' tax planning affects the accuracy of analysts'' forecasts. Tax planning can exacerbate the complexity of firms'' operations through strategic choices to exploit tax laws.
Jere R. Francis, Stevanie S. Neuman, Nathan J. Newton   +2 more
semanticscholar   +1 more source

Tax Planning Strategies: Estate Planning

Otolaryngology–Head and Neck Surgery, 1995
Educational objectives: To better understand qualified plans and to see how nonqualified plans can supplement qualified plans in the marketplace.
Michael Rosensweig, Rande Lazar
openaire   +1 more source

Transfer-Tax Planning and Management

2013
Once 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.
openaire   +1 more source

Income Tax Planning and Management

2013
Now 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 ...
openaire   +1 more source