Works matching DE "INCOME shifting (Taxation)"

Results: 97

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

Income Splitting, Specialization, and Intra-Family Distribution.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2009, v. 57, n. 4, p. 977

By:

A. M.

Publication type:

Article

"Income Splitting Among the Self-Employed.".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2007, v. 55, n. 1, p. 235

By:

M., Alan

Publication type:

Article

PERSONAL SERVICES BUSINESSES.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2007, v. 55, n. 1, p. 160

By:

Magee, Joanne

Publication type:

Article

DISTRIBUTIONS BY CANADIAN TESTAMENTARY TRUSTS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2005, v. 53, n. 4, p. 1090

By:

Chan, Virginie;
Morin, François;
Burpee, T. R.;
Schusheim, P. E.

Publication type:

Article

CURRENT TAX READING.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2004, v. 52, n. 3, p. 1045

By:

Macnaughton, Alan;
Duff, David;
Edgar, Tim

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

PREPAID INTEREST-GIMMICKRY AND AN ANSWER.

Published in:

California Law Review, 1968, v. 56, n. 5, p. 1250, doi. 10.2307/3479374

By:

Gyemant, Rob Ernest

Publication type:

Article

Tax Motivated Income Shifting and Korean Business Groups (Chaebol).

Published in:

Journal of Business Finance & Accounting, 2009, v. 36, n. 5/6, p. 552, doi. 10.1111/j.1468-5957.2009.02141.x

By:

Kooyul Jung;
Boyoung Kim;
Byungmo Kim

Publication type:

Article

Income Shifting as an Aspect of Tax Avoidance: Evidence from U.S. Multinational Corporations.

Published in:

Review of Pacific Basin Financial Markets & Policies, 2018, v. 21, n. 1, p. -1, doi. 10.1142/S0219091518500017

By:

Cordis, Adriana;
Kirby, Chris

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

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-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

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

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

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

Do auditors constrain intertemporal income shifting in private companies?<sup>*</sup>.

Published in:

Accounting & Business Research, 2019, v. 49, n. 3, p. 245, doi. 10.1080/00014788.2018.1490166

By:

Höglund, Henrik;
Sundvik, Dennis

Publication type:

Article

Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe.

Published in:

Accounting & Business Research, 2016, v. 46, n. 7, p. 703, doi. 10.1080/00014788.2015.1135782

By:

Marques, Mário;
Pinho, Carlos

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

The Spousal Gifting Trust.

Published in:

Journal of Practical Estate Planning, 2008, v. 10, n. 2, p. 47

By:

Hamilton, Gregory C.;
Blazek, James T.

Publication type:

Article

Advanced Planning Strategies.

Published in:

Journal of Practical Estate Planning, 2008, v. 10, n. 2, p. 9

By:

Miller, Stan;
Schrader, D. Scott

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 6, p. 15

By:

Forst, David

Publication type:

Article

Tax Accounting Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 2, p. 41

By:

Donovan, John C. (Jack);
Myers, Rayth T.

Publication type:

Article

Putting Firms into Optimal Tax Theory.

Published in:

American Economic Review, 2006, v. 96, n. 2, p. 130, doi. 10.1257/000282806777212585

By:

Kopczuk, Wojciech;
Slemrod, Joel

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

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

Perspectives on Corporate Tax Planning: Observations from the Past Decade.

Published in:

Journal of the American Taxation Association, 2018, v. 40, n. 2, p. 63, doi. 10.2308/atax-51993

By:

Wilde, Jaron H.;
Wilson, Ryan J.

Publication type:

Article

Internal Information Quality and Tax-Motivated Income Shifting.

Published in:

Journal of the American Taxation Association, 2018, v. 40, n. 2, p. 25, doi. 10.2308/atax-51959

By:

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

Publication type:

Article

Summaries of Papers in This Issue.

Published in:: Journal of the American Taxation Association, 2018, v. 40, n. 2, p. 93, doi. 10.2308/atax-10573
Publication type:: Article

Public versus Private Firm Responses to the Tax Rate Reduction in China.

Published in:

Journal of the American Taxation Association, 2014, v. 36, n. 1, p. 137, doi. 10.2308/atax-50618

By:

Lin, Kenny Z.;
Mills, Lillian F.;
Zhang, Fang

Publication type:

Article

Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies.

Published in:

Journal of the American Taxation Association, 2010, v. 32, n. 2, p. 1, doi. 10.2308/jata.2010.32.2.1

By:

Lo, Agnes W. Y.;
Wong, Raymond M. K.;
Firth, Michael

Publication type:

Article

Does Home-Country Taxation of Foreign Earnings Affect Cross-Jurisdictional Income Shifting? (Book).

Published in:: 2003
Publication type:: Book Review

The Effects of Imputation Systems on Multinational Investment, Financing, and Income-Shifting Strategies.

Published in:

Journal of the American Taxation Association, 2000, v. 22, n. 2, p. 1, doi. 10.2308/jata.2000.22.2.1

By:

Babcock, Jennifer

Publication type:

Article

Ethics of Tax Interpretation.

Published in:

Journal of Business Ethics, 2020, v. 165, n. 1, p. 83, doi. 10.1007/s10551-018-4088-7

By:

Ostas, Daniel T.

Publication type:

Article