Coverart for item
The Resource Advances in taxation, Volume 25, edited by John Hasseldine

Advances in taxation, Volume 25, edited by John Hasseldine

Label
Advances in taxation, Volume 25
Title
Advances in taxation
Title number
Volume 25
Statement of responsibility
edited by John Hasseldine
Contributor
Editor
Subject
Language
eng
Summary
Eight chapters cover short selling and corporate tax avoidance, Fin48 and earnings management, the U.S. Jobs and Growth Tax Relief Reconciliation Act of 2003, the impact of social identity on reasonable compensation cases, FACTA, corporate tax compliance in Bangladesh, enforced tax compliance behavior in Malaysia, and tax morale in Greece
Member of
Cataloging source
N$T
Dewey number
336.2
Index
index present
LC call number
HJ2305
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
Hasseldine, John
http://library.link/vocab/subjectName
  • Taxation
  • Taxation
  • Finance
  • BUSINESS & ECONOMICS
  • Taxation
  • Taxation
Label
Advances in taxation, Volume 25, edited by John Hasseldine
Instantiates
Publication
Antecedent source
unknown
Bibliography note
Includes bibliographical references and index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Introduction; Tax Avoidance, Tax Policy, Tax Administration, and Tax Compliance; Short Selling and Corporate Tax Avoidance; Introduction; Literature Review and Hypothesis Development; Determinants of Corporate Tax Avoidance; Short Selling; Hypothesis Development; Variable Measurement, Model, and Data; Measuring Tax Avoidance; Empirical Model; Data; Empirical Results; Two-stage Least Squares Model; Cross-sectional Analysis; Robustness Tests; Alternative Measures of Short Interest
  • Disclosure TransparencyConclusion; Notes; Acknowledgments; References; Appendix 1: Variable Definitions; FIN48 and Income Tax-based Earnings Management: Evidence from the Deferred Tax Asset Valuation Allowance; Introduction; Background; Research Method; One-stage Approach; Two-stage Approach; Data and Results; Sample Selection and Descriptive Statistics; Regression Analysis; Main Results; Robustness Tests; Crossover Analysis; Main Results; Additional Analysis of Analysts' Forecast Results; Conclusion; Notes; Acknowledgments; References
  • Dividend Tax Policy and Private-sector Research and Development Spending: A Modified Perspective on the Impact of US 2003 Tax Reform Act on R & D SpendingIntroduction; Background and Hypotheses Development; Dividend Taxation and R & D Investment; Hypotheses Development; Data and Research Design; Data; Research Design; Results; Descriptive Statistics; Regression Results; Sensitivity Test; Discussion and Conclusion; Notes; References; Appendix: Variable Definitions; The Effect of Gender, Political Affiliation, and Family Composition on Reasonable Compensation Decisions: An Empirical Assist
  • IntroductionBackground; Internal Revenue Code Section 162; US Treasury Regulations 1.162-7; Landmark Cases; Prior Research and Research Questions; Sample Selection and Research Design; Data and Sample Selection; Research Design; Results; Descriptive Statistics and Model Results; Chi-square Results; Simple Regression Results; Multiple Regression Results; Conclusion; Limitations; Discussion; Notes; References; Appendix: Example; Perceived and Actual Consequences of the Foreign Account Tax Compliance Act: A Survey of Americans Living Abroad; Introduction; Background; Methodology; Results
  • Concluding RemarksNotes; References; Appendix 1: Survey Instrument; The Influence of the Corporate Sector on the Effectiveness of Tax Compliance Instruments; Introduction; The Corporate Sector and the Use of Coercion and Persuasion in Tax Compliance; Sample and Research Design; Research Design; Basic Model; Advanced Model; Results and Discussion; Descriptive Statistics; Baseline Regression Results; Multilevel Regression Results; Conclusion; Notes; References; Appendix 1; Appendix 2; Appendix 3; Determinants of Enforced Tax Compliance: Empirical Evidence from Malaysia; Introduction
Control code
1061275201
Dimensions
unknown
Edition
First edition.
Extent
1 online resource
File format
unknown
Form of item
online
Isbn
9781787564176
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
http://library.link/vocab/ext/overdrive/overdriveId
9781787564176
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)1061275201
Label
Advances in taxation, Volume 25, edited by John Hasseldine
Publication
Antecedent source
unknown
Bibliography note
Includes bibliographical references and index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Introduction; Tax Avoidance, Tax Policy, Tax Administration, and Tax Compliance; Short Selling and Corporate Tax Avoidance; Introduction; Literature Review and Hypothesis Development; Determinants of Corporate Tax Avoidance; Short Selling; Hypothesis Development; Variable Measurement, Model, and Data; Measuring Tax Avoidance; Empirical Model; Data; Empirical Results; Two-stage Least Squares Model; Cross-sectional Analysis; Robustness Tests; Alternative Measures of Short Interest
  • Disclosure TransparencyConclusion; Notes; Acknowledgments; References; Appendix 1: Variable Definitions; FIN48 and Income Tax-based Earnings Management: Evidence from the Deferred Tax Asset Valuation Allowance; Introduction; Background; Research Method; One-stage Approach; Two-stage Approach; Data and Results; Sample Selection and Descriptive Statistics; Regression Analysis; Main Results; Robustness Tests; Crossover Analysis; Main Results; Additional Analysis of Analysts' Forecast Results; Conclusion; Notes; Acknowledgments; References
  • Dividend Tax Policy and Private-sector Research and Development Spending: A Modified Perspective on the Impact of US 2003 Tax Reform Act on R & D SpendingIntroduction; Background and Hypotheses Development; Dividend Taxation and R & D Investment; Hypotheses Development; Data and Research Design; Data; Research Design; Results; Descriptive Statistics; Regression Results; Sensitivity Test; Discussion and Conclusion; Notes; References; Appendix: Variable Definitions; The Effect of Gender, Political Affiliation, and Family Composition on Reasonable Compensation Decisions: An Empirical Assist
  • IntroductionBackground; Internal Revenue Code Section 162; US Treasury Regulations 1.162-7; Landmark Cases; Prior Research and Research Questions; Sample Selection and Research Design; Data and Sample Selection; Research Design; Results; Descriptive Statistics and Model Results; Chi-square Results; Simple Regression Results; Multiple Regression Results; Conclusion; Limitations; Discussion; Notes; References; Appendix: Example; Perceived and Actual Consequences of the Foreign Account Tax Compliance Act: A Survey of Americans Living Abroad; Introduction; Background; Methodology; Results
  • Concluding RemarksNotes; References; Appendix 1: Survey Instrument; The Influence of the Corporate Sector on the Effectiveness of Tax Compliance Instruments; Introduction; The Corporate Sector and the Use of Coercion and Persuasion in Tax Compliance; Sample and Research Design; Research Design; Basic Model; Advanced Model; Results and Discussion; Descriptive Statistics; Baseline Regression Results; Multilevel Regression Results; Conclusion; Notes; References; Appendix 1; Appendix 2; Appendix 3; Determinants of Enforced Tax Compliance: Empirical Evidence from Malaysia; Introduction
Control code
1061275201
Dimensions
unknown
Edition
First edition.
Extent
1 online resource
File format
unknown
Form of item
online
Isbn
9781787564176
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
http://library.link/vocab/ext/overdrive/overdriveId
9781787564176
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)1061275201

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