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Thin capitalization and its practical application in Portugal: a note

Martins, António - In: International Journal of Law and Management 54 (2012) 4, pp. 274-283

Purpose – The purpose of this paper is the analysis of an anti‐abuse clause inserted in the Portuguese corporate income tax code (CITC) to deal with some forms of tax avoidance, and the degree of complexity that its practical application can induce for tax payers and tax authorities. The...

Persistent link: https://www.econbiz.de/10014781667

The distributional impact of income tax in Canada and China: 1997‐2005

Lin, Horn‐Chern; Zeng, Tao - In: Journal of Chinese Economic and Foreign Trade Studies 3 (2010) 2, pp. 132-145

‐Economic Information Management System data are employed. Findings – It was found that, in both Canada and China, the personal income taxes …Purpose – The purpose of this paper is to examine the distributional impact of personal income tax in Canada and China … over the most recent decade. Design/methodology/approach – The Urban Household Survey in China and the Canadian Socio …

Persistent link: https://www.econbiz.de/10014847535

Auditing Santa

Dean, Dianne - In: Accounting, Auditing & Accountability Journal 22 (2009) 8, pp. 1311-1314

Purpose – The purpose of this paper is to investigate the application of taxation legislation to a mythical character. Design/methodology/approach – The paper takes the form of humorous fiction. Findings – The paper suggests that different understanding of concepts can produce unexpected...

Persistent link: https://www.econbiz.de/10014641239

Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China

Shafer, William E.; Simmons, Richard S. - In: Accounting, Auditing & Accountability Journal 24 (2011) 5, pp. 647-668

Purpose – The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China. Design/methodology/approach – The study is based on a field survey of practicing public accountants. Findings – As hypothesized,...

Persistent link: https://www.econbiz.de/10014641314

Corporate social responsibility and tax aggressiveness: a test of legitimacy theory

Lanis, Roman; Richardson, Grant - In: Accounting, Auditing & Accountability Journal 26 (2012) 1, pp. 75-100

Purpose – The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia. Design/methodology/approach – A unique sample of 20...

Persistent link: https://www.econbiz.de/10014641403

Tax‐deferred exchanges of farmland: theory and evidence from federal tax data

Williamson, James M.; Brady, Michael P.; Durst, Ron - In: Agricultural Finance Review 70 (2010) 2, pp. 214-230

Purpose – The purpose of this paper is to examine the use of Section 1031 of the Internal Revenue Code (IRC), a piece of US tax law that allows for tax‐deferred exchanges of like‐kind property. Design/methodology/approach – The paper derives a theoretical premium value for exchanges and...

Persistent link: https://www.econbiz.de/10014667099

Decomposed analysis of import tax changes in Ghana

Kwasi Obeng, Camara; Gabriel Brafu‐Insaidoo, William; … - In: African Journal of Economic and Management Studies 2 (2011) 1, pp. 9-23

taxes for tariffs to improve tax revenue sufficiently. Originality/value – This paper makes explicit the contribution of …

Persistent link: https://www.econbiz.de/10014668481

Factors affecting corporate choices of postretirement benefits in the USA

Asthana, Sharad - In: Accounting Research Journal 21 (2008) 2, pp. 123-146

Purpose – The purpose of this paper is to examine the determinants of US firms' postretirement benefits choices. Design/methodology/approach – The paper uses empirical methodology (univariate and multivariate) to test the research hypotheses. Findings – Industry norm, average employee age,...

Persistent link: https://www.econbiz.de/10014676561

SOX: “best practices” or too much accountability

Holt, Glen E. - In: The Bottom Line 19 (2006) 3, pp. 139-145

Purpose – The paper aims to provide an overview on how the Sarbanes‐Oxley Act may impact on standard library management operations. Design/methodology/approach – The study extracts key elements from the legislation and illustrates how they can be incorporated into library management....

Persistent link: https://www.econbiz.de/10014686154

The substitution effect of cigarette excise tax for tobacco leaf tax in China

Cai, Hailong; Wang, Xiuqing - In: China Agricultural Economic Review 2 (2010) 4, pp. 385-395

Purpose – The purpose of this paper is to examine the increase in the cigarette excise tax needed to keep tax revenue constant in the face of the cancellation of the tobacco leaf tax. Design/methodology/approach – Equilibrium‐displacement model was employed to simulate the substitution...

Persistent link: https://www.econbiz.de/10014689602