Works matching DE "INCOME shifting (Taxation)"

Results: 97

CASH HOLDING, INCOME SHIFTING AND TAX.

Published in:

Journal of Business & Accounting, 2018, v. 11, n. 1, p. 41

By:

Ping Ke;
Yun, J. K.;
Kinfemichael, Bisrat

Publication type:

Article

Theory, Complications, and Policy: Daniel Shaviro’s Fixing U.S. International Taxation.

Published in:

2014

By:

Shay, Stephen E.

Publication type:

Literary Criticism

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

Foreign Employment, Income Shifting, and Tax Uncertainty.

Published in:

Accounting Review, 2022, v. 97, n. 2, p. 183, doi. 10.2308/TAR-2019-0047

By:

Drake, Katharine D.;
Goldman, Nathan C.;
Murphy, Francis

Publication type:

Article

Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers.

Published in:

Accounting Review, 2020, v. 95, n. 4, p. 219, doi. 10.2308/accr-52657

By:

Hepfer, Bradford F.;
Wilde, Jaron H.;
Wilson, Ryan J.

Publication type:

Article

Implicit Corporate Taxes and Income Shifting.

Published in:

Accounting Review, 2020, v. 95, n. 3, p. 315, doi. 10.2308/accr-52526

By:

Markle, Kevin S.;
Mills, Lillian F.;
Williams, Braden

Publication type:

Article

R&D and the Rising Foreign Profitability of U.S. Multinational Corporations.

Published in:

Accounting Review, 2020, v. 95, n. 3, p. 177, doi. 10.2308/accr-52620

By:

De Simone, Lisa;
Huang, Jingjing (Jing);
Krull, Linda K.

Publication type:

Article

Flexibility in Income Shifting under Losses.

Published in:

Accounting Review, 2018, v. 93, n. 3, p. 163, doi. 10.2308/accr-51907

By:

Hopland, Arnt O.;
Lisowsky, Petro;
Mardan, Mohammed;
Schindler, Dirk

Publication type:

Article

Unprofitable Affiliates and Income Shifting Behavior.

Published in:

Accounting Review, 2017, v. 92, n. 3, p. 113, doi. 10.2308/accr-51555

By:

De Simone, Lisa;
Klassen, Kenneth J.;
Seidman, Jeri K.

Publication type:

Article

The Effect of Financial Constraints on Income Shifting by U.S. Multinationals.

Published in:

Accounting Review, 2016, v. 91, n. 6, p. 1601, doi. 10.2308/accr-51420

By:

Dyreng, Scott D.;
Markle, Kevin S.

Publication type:

Article

Quantifying the Costs of Intertemporal Taxable Income Shifting: Theory and Evidence from the Property-Casualty Insurance Industry.

Published in:

Accounting Review, 2005, v. 80, n. 1, p. 315, doi. 10.2308/accr.2005.80.1.315

By:

Randolph, David W.;
Salamon, Gerald L.;
Seida, Jim A.

Publication type:

Article

Taxes as a Determinant of Managerial Compensation in Privately Held Insurance Companies.

Published in:

Accounting Review, 2001, v. 76, n. 4, p. 655, doi. 10.2308/accr.2001.76.4.655

By:

Ke, Bin

Publication type:

Article

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers.

Published in:

Accounting Review, 1999, v. 74, n. 3, p. 371, doi. 10.2308/accr.1999.74.3.371

By:

Petroni, Kathy R.;
Shackelford, Douglas A.

Publication type:

Article

FAMILY INCOME SPLITTING TECHNIQUES AFTER TAX REFORM.

Published in:

Journal of Financial Planning, 1989, v. 2, n. 1, p. 26

By:

McLeod, Robert W.;
Samson, William D.

Publication type:

Article

TAX FACTORS IN CHOOSING THE CORRECT CORPORATE STATUS.

Published in:

Journal of Financial Planning, 1989, v. 2, n. 2, p. 75

By:

Bruoden, Barry C.

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

The elasticity of taxable income and income-shifting: what is 'real' and what is not?

Published in:

International Tax & Public Finance, 2016, v. 23, n. 4, p. 640, doi. 10.1007/s10797-016-9393-4

By:

Harju, Jarkko;
Matikka, Tuomas

Publication type:

Article

Income splitting and anti-avoidance legislation: evidence from the Canadian 'kiddie tax'.

Published in:

International Tax & Public Finance, 2015, v. 22, n. 6, p. 909, doi. 10.1007/s10797-014-9342-z

By:

Bauer, Andrew;
Macnaughton, Alan;
Sen, Anindya

Publication type:

Article

Corporation tax asymmetries: effective tax rates and profit shifting.

Published in:

International Tax & Public Finance, 2011, v. 18, n. 4, p. 422, doi. 10.1007/s10797-011-9165-0

By:

Creedy, John;
Gemmell, Norman

Publication type:

Article

Neutral taxation of shareholder income? Corporate responses to an announced dividend tax.

Published in:

International Tax & Public Finance, 2009, v. 16, n. 4, p. 571, doi. 10.1007/s10797-009-9107-2

By:

Alstadsæter, Annette;
Fjærli, Erik

Publication type:

Article

The capital structure of multinational companies under tax competition.

Published in:

International Tax & Public Finance, 2009, v. 16, n. 1, p. 59, doi. 10.1007/s10797-007-9055-7

By:

Panteghini, Paolo M.

Publication type:

Article

Corporate tax policy and incorporation in the EU.

Published in:

International Tax & Public Finance, 2008, v. 15, n. 4, p. 478, doi. 10.1007/s10797-008-9072-1

By:

de Mooij, Ruud A.;
Nicodème, Gaëtan

Publication type:

Article

On taxing capital income with income shifting.

Published in:

International Tax & Public Finance, 2008, v. 15, n. 4, p. 527, doi. 10.1007/s10797-008-9076-x

By:

Christiansen, Vidar;
Tuomala, Matti

Publication type:

Article

Using IRS data to identify income shifting to foreign affiliates.

Published in:

Review of Accounting Studies, 2019, v. 24, n. 2, p. 694, doi. 10.1007/s11142-019-9484-4

By:

De Simone, Lisa;
Mills, Lillian F.;
Stomberg, Bridget

Publication type:

Article

The effect of tax-motivated income shifting on information asymmetry.

Published in:

Review of Accounting Studies, 2018, v. 23, n. 3, p. 958, doi. 10.1007/s11142-018-9439-1

By:

Chen, Ciao-Wei;
Hepfer, Bradford F.;
Quinn, Phillip J.;
Wilson, Ryan J.

Publication type:

Article

Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals.

Published in:

Review of Accounting Studies, 2015, v. 20, n. 2, p. 710, doi. 10.1007/s11142-014-9310-y

By:

Beuselinck, Christof;
Deloof, Marc;
Vanstraelen, Ann

Publication type:

Article

How to Plan for Proposed Federal Tax Increases Aimed at Private Corporations.

Published in:

Ontario Dentist, 2017, v. 94, n. 7, p. 40

By:

Chong Yen, David;
Wong, Louise;
Nicastri, Basil;
Chu, Eugene

Publication type:

Article

INCOME SPLITTING AND WOMEN'S LABOR-FORCE PARTICIPATION.

Published in:

ILR Review, 1984, v. 38, n. 1, p. 98, doi. 10.1177/001979398403800110

By:

Leuthold, Jane H.

Publication type:

Article

The effect of the corporate tax rate on the trade balance.

Published in:

Applied Economics Letters, 2007, v. 14, n. 5, p. 343, doi. 10.1080/13504850500426301

By:

Yoshimine, Koichi;
Norrbin, Stefan C.

Publication type:

Article

Budget 2010 and the Universal Child Care Benefit: An Inquiry into the Gendered Nature of Childcare in Canada.

Published in:

Canadian Journal of Women & the Law, 2010, v. 22, n. 1, p. 241, doi. 10.3138/cjwl.22.1.241

By:

Manu, Vera

Publication type:

Article

Empty Promises: Why Income Splitting for the Disabled Community Is Nothing to Get Excited About.

Published in:

Canadian Journal of Women & the Law, 2010, v. 22, n. 1, p. 247, doi. 10.3138/cjwl.22.1.247

By:

McCarney, Carolyn M.

Publication type:

Article

FORMULARY APPORTIONMENT IN THE U.S. INTERNATIONAL INCOME TAX SYSTEM: PUTTING LIPSTICK ON A PIG?

Published in:

Michigan Journal of International Law, 2014, v. 36, n. 1, p. 1

By:

Fleming Jr., J. Clifton;
Peroni, Robert J.;
Shay, Stephen E.

Publication type:

Article

INCOME SPLITTING IN AUSTRALIA: TIME FOR A PRINCIPLED APPROACH?

Published in:

Adelaide Law Review, 2023, v. 44, n. 2, p. 401

By:

Hanegbi, Rami

Publication type:

Article

THE EFFECT OF TAXES ON INVESTMENT AND INCOME SHIFTING TO PUERTO RICO.

Published in:

Review of Economics & Statistics, 1998, v. 80, n. 3, p. 365, doi. 10.1162/003465398557609

By:

Grubert, Harry;
Slemrod, Joel

Publication type:

Article

ŁĄCZNE OPODATKOWANIA DOCHODÓW MAŁŻONKÓW - PREFERENCJA PODATKOWA WSPIERAJĄCA RODZINĘ.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2014, n. 348, p. 220, doi. 10.15611/pn.2014.348.20

By:

Misiewicz, Elżbieta Izabela

Publication type:

Article

Impact of taxation on international transfer pricing and offshoring decisions.

Published in:

Annals of Operations Research, 2016, v. 240, n. 2, p. 683, doi. 10.1007/s10479-013-1489-y

By:

Wang, Ziping;
Gao, Wenlian;
Mukhopadhyay, Samar

Publication type:

Article

CORPORATION INCOME TAX SHIFTING IN INVESTOR-OWNED UTILITIES.

Published in:

American Economist, 1974, v. 18, n. 2, doi. 10.1177/056943457401800206

By:

Benton, Robert T.

Publication type:

Article

Will high paying jobs go abroad? Labour shifting responses to formulary allocation.

Published in:

Australian Tax Forum, 2013, v. 28, n. 4, p. 753

By:

Benshalom, Ilan;
Lahav, Yaron

Publication type:

Article

"Intertemporal Income Shifting and the Taxation of Business Owner-Managers".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 1, p. 287, doi. 10.32721/ctj.2024.72.1.ctr

By:

A. M.

Publication type:

Article

PERSONAL TAX PLANNING.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2019, v. 67, n. 1, p. 209, doi. 10.32721/ctj.2019.67.1.ptp

By:

Grant-Young, Sean;
Rogers, Katie

Publication type:

Article

Policy Forum: Private Companies, Professionals, and Income Splitting--Recent Canadian Experience.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 3, p. 717

By:

Wolfson, Michael;
Legree, Scott

Publication type:

Article

Policy Forum: Personal Services Businesses--A Two-Sided Policy Problem.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 3, p. 705

By:

Dolson, H. Michael

Publication type:

Article

Income Splitting in Canada: Inequality by Design.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 2, p. 610

By:

T. E.

Publication type:

Article

Policy Forum: Defending Against a GAAR Reassessment.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 1, p. 129

By:

Schwartz, Alan M.;
Yip, Kevin H.

Publication type:

Article

"No More Second-Class Taxpayers: How Income Splitting Can Bring Fairness to Canada's Single-Income Families".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 872

By:

A. M.

Publication type:

Article

Policy Forum: Real Versus Notional Income Splitting--What Canada Should Learn from the US "Innocent Spouse" Problem.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 709

By:

Philipps, Lisa

Publication type:

Article

Policy Forum: The Impact of the Income-Splitting Proposal on Labour Force Participation and Other Household Decisions.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 695

By:

Gugl, Elisabeth

Publication type:

Article

Policy Forum: Tax Consequences of Income Splitting for Canadian Households.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 681

By:

Krzepkowski, Matt

Publication type:

Article

Policy Forum: Editor's Introduction-Income Splitting.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 677

By:

Milligan, Kevin

Publication type:

Article

INCOME-SPLITTING STRATEGIES: SELECTED ASPECTS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1005

By:

Jacob, Irene;
Lee, Evelyn

Publication type:

Article