Most formal law and economic analysis evaluates legal rules solely on the basis of "efficiency." The prevailing justification for this focus is that -- as a matter of economic theory -- "equity" goals are best accomplished through the income tax, rather than the legal system. In opposition to...

Objective – This research aims to obtain the empirical evidence on the influence of dividend policy, income tax, firm size, profitability, and leverage on income smoothing.Methodology/Technique – In this research, income smoothing is proxied with the Eckel index and logistic regression is...

This paper re-examines whether auditor-provided tax services (APTS) are associated with better or worse audit quality. While some believe that one accounting firm providing both audit and tax services to a client improves audit quality through knowledge spillover, others are concerned that...

This study examines the Determinants of Personal Income Tax Compliance. The study anchors on the fiscal exchange theory and social & psychological theory to predict the determinants of personal income tax compliance. The survey research design was adopted and questionnaire was distributed to...

We examine whether the regulatory changes required by the Sarbanes-Oxley Act of 2002 (SOX) and Financial Accounting Standards Board Interpretation No. (FIN) 48 reduced the propensity for earnings management through the reserve for income taxes. Given prior evidence that firms use this reserve to...

The focus of this study is to investigate taxpayers' income, taxpayers' attributes and how these affects their level of tax compliance in Nigeria. The study adopted a survey research design in which copies of questionnaires were distributed to self-employed respondents. The data gathered were...

Income Tax and National Insurance are now sufficiently similar that merging them appears to be a plausible option, yet still sufficiently different that integration raises significant difficulties. This paper surveys the potential benefits of integration – increased transparency and reduced...

Prof. Dr. Albert J. Rädler gibt in seinem Vortrag, den er beim D-A-CH Steuer-Kongress am 28. März 2003 in Wien gehalten hat, einen Überblick über neue Trends des europäischen und internationalen Steuerrechts, die sich im Zuge der Europäisierung und Globalisierung abzeichnen. Insbesondere...

Der vorliegende Beitrag widmet sich der Einkommensteuerbelastung und den Effekten aus der (kalten) Progression der letzten 20 Jahre in Deutschland. Die aktuelle Diskussion zu Steuersenkungsplänen der Regierung trägt den Auswirkungen der kalten Progression Rechnung. Einführend erfolgt ein...

We exploit the natural experiment of the 2005 income tax reform in Germany to study the effects of tax incentives on consumer behavior in life insurance markets. Our empirical analysis of sociodemographic, economic, and psychological household characteristics elicited in the German SAVE study...