Works matching DE "TAX shelters"

Results: 472

Fixed and Variable Tax Expense and the Cost of Equity Capital.

Published in:

Journal of the American Taxation Association, 2025, v. 47, n. 1, p. 121, doi. 10.2308/JATA-2022-007

By:

Fan, Qintao;
Guenther, David A.;
Wu, Kaishu

Publication type:

Article

IRS Enforcement and Voluntary Tax Disclosure.

Published in:

Journal of the American Taxation Association, 2025, v. 47, n. 1, p. 85, doi. 10.2308/JATA-2022-009

By:

Ehinger, Anne C.;
Lee, Joshua A.;
Stomberg, Bridget;
Towery, Erin

Publication type:

Article

CEO Early-Life Disaster Experience and Tax Avoidance: Chinese Evidence.

Published in:

International Journal of Accounting (World Scientific), 2025, v. 60, n. 1, p. 1, doi. 10.1142/S1094406024500069

By:

Xi, Jianqun;
Xiao, He

Publication type:

Article

REFLEXIONES SOBRE EL ARTÍCULO 54 TER RGGIT: UN NUEVO DEBER DE INFORMACIÓN DIRECTAMENTE APLICABLE AL SECTOR DEL ALOJAMIENTO COLABORATIVO.

Published in:

Crónica Tributaria, 2019, n. 171, p. 87

By:

Correcher Mato, Carlos Javier

Publication type:

Article

Promoting Corporate Irresponsibility? Delaware as the Intellectual Property Holding State.

Published in:

Journal of Corporation Law, 2021, v. 46, n. 3, p. 717

By:

Xuan-Thao Nguyen

Publication type:

Article

Putting SEC Heat on Audit Firms and Corporate Tax Shelters: Responding to Tax Risk with Sunshine, Shame and Strict Liability.

Published in:

Journal of Corporation Law, 2004, v. 29, n. 2, p. 219

By:

Beale, Linda M.

Publication type:

Article

TAX SHELTERS, THE BOTTOM LINE.

Published in:

1983

By:

R. I. C.

Publication type:

Book Review

The Truth About Taxes.

Published in:

Challenge (05775132), 1995, v. 38, n. 1, p. 57, doi. 10.1080/05775132.1995.11471805

By:

Steinmo, Sven

Publication type:

Article

Will Running Baseball as a Business Ruin the Game?

Published in:

Challenge (05775132), 1985, v. 28, n. 1, p. 53, doi. 10.1080/05775132.01.11470991

By:

Henderson, Peter A.;
Bruggink, Thomas H.

Publication type:

Article

The Myths of Tax Reform.

Published in:

Challenge (05775132), 1975, v. 18, n. 4, p. 56, doi. 10.1080/05775132.1975.11470144

By:

Pechman, Joseph A.

Publication type:

Article

Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.

Published in:

Accounting Review, 2025, v. 100, n. 2, p. 71, doi. 10.2308/TAR-2021-0477

By:

Diller, Markus;
Lorenz, Johannes;
Schneider, Georg;
Sureth-Sloane, Caren

Publication type:

Article

Tax Boycotts.

Published in:

Accounting Review, 2024, v. 99, n. 1, p. 1, doi. 10.2308/TAR-2021-0213

By:

Asay, H. Scott;
Hoopes, Jeffrey L.;
Thornock, Jacob R.;
Wilde, Jaron H.

Publication type:

Article

Cost Structure and Tax-Motivated Income Shifting.

Published in:

Accounting Review, 2023, v. 98, n. 7, p. 435, doi. 10.2308/TAR-2020-0190

By:

McGuire, Sean T.;
Rane, Scott G.;
Weaver, Connie D.

Publication type:

Article

How Costly is Tax Avoidance? Evidence from Structural Estimation.

Published in:

Accounting Review, 2023, v. 98, n. 6, p. 353, doi. 10.2308/TAR-2020-0465

By:

McClure, Charles G.

Publication type:

Article

Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities.

Published in:

Accounting Review, 2021, v. 96, n. 6, p. 1, doi. 10.2308/TAR-2019-0498

By:

Agarwal, Ashish;
Chen, Shannon;
Mills, Lillian F.

Publication type:

Article

Tax-Advantaged Trust Use Among IPO Executives: Determinants and Implications for Valuation and Future Performance.

Published in:

Accounting Review, 2020, v. 95, n. 3, p. 145, doi. 10.2308/accr-52590

By:

Dambra, Michael J.;
Gustafson, Matthew;
Quinn, Phillip J.

Publication type:

Article

Conforming Tax Avoidance and Capital Market Pressure.

Published in:

Accounting Review, 2019, v. 94, n. 6, p. 1, doi. 10.2308/accr-52359

By:

Badertscher, Brad A.;
Katz, Sharon P.;
Rego, Sonja Olhoft;
Wilson, Ryan J.

Publication type:

Article

Industry Tax Planning and Stock Returns.

Published in:

Accounting Review, 2019, v. 94, n. 5, p. 219, doi. 10.2308/accr-52361

By:

Heitzman, Shane M.;
Ogneva, Maria

Publication type:

Article

Media Coverage of Corporate Taxes.

Published in:

Accounting Review, 2019, v. 94, n. 5, p. 83, doi. 10.2308/accr-52342

By:

Chen, Shannon;
Schuchard, Kathleen;
Stomberg, Bridget

Publication type:

Article

Tax Uncertainty and Incremental Tax Avoidance.

Published in:

Accounting Review, 2019, v. 94, n. 2, p. 229, doi. 10.2308/accr-52194

By:

Guenther, David A.;
Wilson, Ryan J.;
Wu, Kaishu

Publication type:

Article

Can Paying "Too Much" or "Too Little" Tax Contribute to Forced CEO Turnover?

Published in:

Accounting Review, 2018, v. 93, n. 1, p. 103, doi. 10.2308/accr-51767

By:

Chyz, James A.;
Gaertner, Fabio B.

Publication type:

Article

Institutional Ownership and Corporate Tax Avoidance: New Evidence.

Published in:

Accounting Review, 2017, v. 92, n. 2, p. 101, doi. 10.2308/accr-51529

By:

Khan, Mozaffar;
Srinivasan, Suraj;
Liang Tan

Publication type:

Article

The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter.

Published in:

Accounting Review, 2011, v. 86, n. 1, p. 23, doi. 10.2308/accr.00000008

By:

Brown, Jennifer L.

Publication type:

Article

Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information.

Published in:

Accounting Review, 2010, v. 85, n. 5, p. 1693, doi. 10.2308/accr.2010.85.5.1693

By:

Lisowsky, Petro

Publication type:

Article

An Examination of Corporate Tax Shelter Participants.

Published in:

Accounting Review, 2009, v. 84, n. 3, p. 969, doi. 10.2308/accr.2009.84.3.969

By:

Wilson, Ryan J.

Publication type:

Article

THE CASE AGAINST A STRICT LIABILITY ECONOMIC SUBSTANCE PENALTY.

Published in:

University of Pennsylvania Journal of Business Law, 2011, v. 13, n. 2, p. 445

By:

Thomas, Kathleen DeLaney

Publication type:

Article

BEYOND ECONOMIC SUBSTANCE: INTERROGATING THE FULL IMPACTS OF THIRD-PARTY RELATIONSHIPS IN TAX SHELTER CASES.

Published in:

University of Pennsylvania Journal of Business Law, 2011, v. 13, n. 2, p. 383

By:

Shu-Yi Oei

Publication type:

Article

TAXATION ON THE DIGITAL ECONOMY THE ITALIAN SOLUTION.

Published in:

Juridical Current, 2024, v. 27, n. 4, p. 89, doi. 10.62838/cjjc-2024-0031

By:

ERDŐS, Éva;
BODNÁR, Ildikó

Publication type:

Article

THE RULES OF CORPORATE TAX AVOIDANCE IN THE HUNGARIAN LAW.

Published in:

Juridical Current, 2012, v. 15, n. 2, p. 13

By:

ERDŐS, Éva;
NAGY, Zoltán;
VARGA, Zoltán

Publication type:

Article

IRREVOCABLE LIFE INSURANCE TRUSTS: A CONCISE GUIDE FOR FINANCIAL ADVISORS AND HUMAN RESOURCES PROFESSIONALS.

Published in:

Southern Law Journal, 2011, v. 21, n. 1, p. 1

By:

Hymson, Edward B.

Publication type:

Article

IRS PRESSES FOR TRANSPARENCY ON TAX ACCRUALS.

Published in:

North East Journal of Legal Studies, 2011, v. 25, p. 41

By:

Zern, Martin H.

Publication type:

Article

Modeling tax evasion with genetic algorithms.

Published in:

Economics of Governance, 2015, v. 16, n. 2, p. 165, doi. 10.1007/s10101-014-0152-7

By:

Warner, Geoffrey;
Wijesinghe, Sanith;
Marques, Uma;
Badar, Osama;
Rosen, Jacob;
Hemberg, Erik;
O'Reilly, Una-May

Publication type:

Article

Offshore Tax Fraud: IRS and DOJ Build New Cases Using Non-traditional International Evidence-Gathering Techniques.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2015, v. 29, n. 1, p. 5

By:

DWYER, JED;
FERREIRA, MICHELLE X.;
KAPLAN, BARBARA T.

Publication type:

Article

The 2013 U.S. Department of Justice Program for Swiss Banks--No Easy Choices.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2014, v. 27, n. 3, p. 53

By:

NANAVATI, JAY R.

Publication type:

Article

Correlates of Volunteerism and Charitable Giving in the 50 United States.

Published in:

North American Journal of Psychology, 2014, v. 16, n. 3, p. 531

By:

Whitehead III, George I.

Publication type:

Article

BANQUE, FINANCE ET CINÉMA EUROPÉEN.

Published in:

Akdeniz University Faculty of Economics & Administrative Sciences Faculty Journal / Akdeniz Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi, 2001, v. 1, n. 1, p. 15

By:

DUBET, Eric

Publication type:

Article

Rethinking Party Autonomy in Trust Law.

Published in:

Tulane Maritime Law Journal, 2023, v. 47, n. 2, p. 1097

By:

Sterk, Stewart E.

Publication type:

Article

THE RISE OF LAW AND THE FALL OF CIRCULAR 230: TAX LAWYER PROFESSIONAL STANDARDS, 1985-2015.

Published in:

Florida Tax Review, 2021, v. 24, n. 2, p. 828, doi. 10.5744/ftr.2021.2010

By:

Hatfield, Michael

Publication type:

Article

The political economics of redistribution, inequality and tax avoidance.

Published in:

Public Choice, 2015, v. 163, n. 3/4, p. 267, doi. 10.1007/s11127-015-0248-9

By:

Bethencourt, Carlos;
Kunze, Lars

Publication type:

Article

RECENT DEVELOPMENTS AFFECTING PROFESSIONALS', DIRECTORS', AND OFFICERS' LIABILITY.

Published in:

Tort Trial & Insurance Practice Law Journal, 2019, v. 54, n. 2, p. 681

By:

MacKelcan, Douglas W.;
Guerra, Jennifer M.;
Locklear, Amber W.;
Biging, Peter J.;
Labbate, Kenneth;
Ederer, Jason

Publication type:

Article

Book review of The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay: Emmanuel Saez, Gabriel Zucman, W.W. Norton & Company, New York, 2019. pp. xvi, 232. ISBN: 978-1-324-00272-7.

Published in:

2020

By:

Wolff, Edward N.

Publication type:

Book Review

TAX LAW.

Published in:

Bench & Bar of Minnesota, 2020, v. 77, n. 1, p. 42

By:

HOLCOMB, MORGAN;
DENNY, SHEENA

Publication type:

Article

Contributing to the 'Heart and Soul' of the Journal.

Published in:

Journal of Financial Planning, 2004, v. 17, n. 6, p. 58

By:

Most, Bruce W.

Publication type:

Article

THE OBSERVER.

Published in:: Journal of Financial Planning, 1996, v. 9, n. 6, p. 13
Publication type:: Article

PLANNING OPPORTUNITIES FOR REDUCING LIMITATIONS OF PASSIVE LOSSES.

Published in:

Journal of Financial Planning, 1989, v. 2, n. 2, p. 63

By:

Lockwood, David L.;
Broome, O. Whitfield

Publication type:

Article

Tax Planning: Does It Matter Anymore?

Published in:

Journal of Financial Planning, 1989, v. 2, n. 2, p. 51

By:

Hopewell, Lynn

Publication type:

Article

TAX-SAVING TECHNIQUE THE 'SPLIT' PURCHASE OF A LIFE ESTATE AND REMAINDER INTEREST.

Published in:

Journal of Financial Planning, 1988, v. 1, n. 1, p. 36

By:

Leimberg, Stephan R.;
Schnepper, Jeff A.

Publication type:

Article

Surviving Capitalism: Affordability as a Racial "Wage" in Contemporary Housing Markets.

Published in:

Social Problems, 2021, v. 68, n. 2, p. 321, doi. 10.1093/socpro/spaa078

By:

Robinson, John N

Publication type:

Article

The effects of income taxation on entrepreneurial investment: A puzzle?

Published in:

International Tax & Public Finance, 2020, v. 27, n. 6, p. 1321, doi. 10.1007/s10797-020-09606-5

By:

Fossen, Frank M.;
Rees, Ray;
Rostam-Afschar, Davud;
Steiner, Viktor

Publication type:

Article

Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter.

Published in:

International Tax & Public Finance, 2019, v. 26, n. 6, p. 1291, doi. 10.1007/s10797-019-09568-3

By:

Alstadsæter, Annette;
Kopczuk, Wojciech;
Telle, Kjetil

Publication type:

Article