Narrow search
Showing 1 - 10 of 64
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Relative valuation of alternative methods of tax avoidance
Inger, Kerry K. - In: The journal of the American Taxation Association : a … 36 (2014) 1, pp. 27-55
Persistent link: https://www.econbiz.de/10010366809
Cover Image
The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections : the case of FIN 48 and multistate tax avoidance
Gupta, Sanjay; Mills, Lillian F.; Towery, Erin M. - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 203-229
Persistent link: https://www.econbiz.de/10010472017
Cover Image
Are female CFOs less tax aggressive? : evidence from tax aggressiveness
Francis, Bill B.; Hasan, Iftekhar; Wu, Qiang; Yan, Meng - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 171-202
Persistent link: https://www.econbiz.de/10010472018
Cover Image
Proprietary costs and the reporting of segment-level tax expense
Deng, Zero; Gaertner, Fabio B.; Lynch, Daniel P.; … - In: The journal of the American Taxation Association : a … 43 (2021) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10012629971
Cover Image
Identifying different types of tax avoidance : Implications for empirical research
Guenther, David A.; Krull, Linda K.; Williams, Brian M. - In: The journal of the American Taxation Association : a … 43 (2021) 1, pp. 27-50
Persistent link: https://www.econbiz.de/10012629981