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Equity compensation and tax avoidance : disentangling managerial incentives from tax benefits and reexamining the effect of shareholder rights
Seidman, Jeri; Stomberg, Bridget - In: The journal of the American Taxation Association : a … 39 (2017) 2, pp. 21-41
Persistent link: https://www.econbiz.de/10011881180
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The effect of intellectual property boxes on innovative activity and tax benefits
Bornemann, Tobias; Laplante, Stacie O. Kelley; Osswald, … - In: The journal of the American Taxation Association : a … 45 (2023) 2, pp. 7-33
Persistent link: https://www.econbiz.de/10014384773
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The effects of a shared interest and regret salience on tax evasion
Brink, William Douglas; White, Richard A. - In: The journal of the American Taxation Association : a … 37 (2015) 2, pp. 109-135
Persistent link: https://www.econbiz.de/10011625698
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The determinants and consequences of tax audits : some evidence from China
Li, Wanfu; Pittman, Jeffrey A.; Wang, Zi-Tian - In: The journal of the American Taxation Association : a … 41 (2019) 1, pp. 91-122
Persistent link: https://www.econbiz.de/10012116191
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VAT adoption and corporate income tax avoidance
Cheng, C. S. Agnes; Hsieh, Chih-Chieh Chris; Lin, Kenny Z. - In: The journal of the American Taxation Association : a … 46 (2024) 1, pp. 9-35
Persistent link: https://www.econbiz.de/10014534265
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Firm and investor responses to uncertain tax benefit disclosure requirements
Robinson, Leslie; Schmidt, Andrew P. - In: The journal of the American Taxation Association : a … 35 (2013) 2, pp. 85-120
Persistent link: https://www.econbiz.de/10010233222
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New evidence on investors' valuation of deferred tax liabilities
Hamilton, Russ - In: The journal of the American Taxation Association : a … 45 (2023) 2, pp. 87-116
Persistent link: https://www.econbiz.de/10014384777
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"Secondary evasion" and the earned income tax credit
Schmidt, Andrew P.; Werner, Edward M. - In: The journal of the American Taxation Association : a … 27 (2005) 2, pp. 27-55
Persistent link: https://www.econbiz.de/10003270574
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Legal environment and corporate tax avoidance : evidence from state tax codes
Ma, Mark; Thomas, Wayne B. - In: The journal of the American Taxation Association : a … 42 (2020) 2, pp. 57-83
Persistent link: https://www.econbiz.de/10012494196
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Financial derivatives in corporate tax avoidance : a conceptual perspective
Donohoe, Michael P. - In: The journal of the American Taxation Association : a … 37 (2015) 1, pp. 37-68
Persistent link: https://www.econbiz.de/10011281237