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How Will the Court Decide? - Tax Experts’ Versus Laymen's Predictions

Blaufus, Kay - 2015

difference in forecasting accuracy between the two groups. Additionally, neither general nor task-specific tax expertise … increases the experts' forecasting accuracy. This unpredictability of tax court decisions indicates that accounting rules and … overconfidence in comparison to other experts (i.e. revenue agents) and laymen. In particular, they believe that they correctly …

Persistent link: https://www.econbiz.de/10013013639

Beyond Westphalia : Competitive Legalization in Emerging Transnational Regulatory Systems

Meidinger, Errol - 2006

This paper analyzes several emerging transnational regulatory systems that engage, but are not centered on state legal systems. Driven primarily by civil society organizations, the new regulatory systems use conventional technical standard setting and certification techniques to establish...

Persistent link: https://www.econbiz.de/10014057004

Corporate Tax Reform, Finally, After 100 Years

Yin, George K. - 2014

Future increases to the top income tax rates for individuals and reductions to the corporate tax rate will invite the widespread use of C corporations as tax shelter vehicles, an old problem that has never been addressed successfully. The changes could even resurrect the need for the...

Persistent link: https://www.econbiz.de/10013070884

Regulating in Pandemic : Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis

Hafiz, Hiba - 2020

The United States is currently trying to manage a fast-moving public health crisis due to the coronavirus outbreak (COVID-19). The economic and financial ramifications of the outbreak are serious. This Working Paper discusses these ramifications and identifies three interrelated but potentially...

Persistent link: https://www.econbiz.de/10012839295

The Administrative Law of Borrowed Regulations : Legal Questions Regarding the Bankruptcy Law's Incorporation of IRS Standards

Stephenson, Matthew - 2008

In the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA), Congress included a provision requiring bankruptcy courts evaluating individual debtors' financial circumstances to utilize certain monthly expense standards developed by the Internal Revenue Service for assessing...

Persistent link: https://www.econbiz.de/10012772167

Combating Global Climate Change : Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade

Avi-Yonah, Reuven S.; Uhlmann, David M. - 2013

Congress is likely to consider domestic climate change legislation during 2009, with a cap-and-trade system continuing to draw support from the Obama Administration and many leaders in Congress. Yet cap-and-trade regulations would take years for EPA to develop and implement, the desired price...

Persistent link: https://www.econbiz.de/10014210965

Tax-Motivated Profit Shifting in Big 4 Networks : Evidence from Europe

Elemes, Anastasios; Blaylock, Bradley S.; Spence, Crawford - 2021

Accounting research on tax has primarily focused on documenting the income shifting strategies of multinational corporations. However, no studies, as far as we are aware, have hitherto explored how large accountancy firms manage their own tax affairs despite being huge economic entities in their...

Persistent link: https://www.econbiz.de/10013228432

EU insolvency regulation and its impact on European business

Wessels, Bob - In: CESifo DICE Report 04 (2006) 1, pp. 16-21

Persistent link: https://www.econbiz.de/10011696572

Cross-border banking on the two sides of the Atlantic : does it have an impact on bank crisis management?

Nieto, María J.; Wall, Larry D. - 2015

In the United States and the European Union (EU), political incentives to oppose cross-border banking have been strong in spite of the measurable benefits to the real economy from breaking down geographic barriers. Even a federal-level supervisor and safety net are not by themselves sufficient...

Persistent link: https://www.econbiz.de/10011382232

The Harmonization of European Securities Law

Warren, Manning G. - 2011

The European Union's (EU) mission has been and continues to be the establishment of a single, internal market for financial services comprising the entire territory of its fifteen Member States. Achieving a single market was historically dependent on provision of market access and development of...

Persistent link: https://www.econbiz.de/10013133448

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