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On the use of projection methods in the computation of OLG models
Heer, Burkhard; Trede, Mark - In: Jahrbücher für Nationalökonomie und Statistik (2000) 1, pp. 32-47
Persistent link: https://www.econbiz.de/10001451520
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Pre-Tax Income Forecasts and Tax Avoidance
Baik, Bok - 2013
When analysts issue both earnings and pre-tax income forecasts, they implicitly provide a forecast of income tax expense. We find that these pre-tax income forecasts have a negative (positive) effect on corporate tax avoidance for firms with relatively aggressive (non-aggressive) tax policy. We...
Persistent link: https://www.econbiz.de/10013086122
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Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia
Dobrovič, Ján; Rajnoha, Rastislav; Šuleř, Petr - In: Oeconomia Copernicana 12 (2021) 3, pp. 701-728
Persistent link: https://www.econbiz.de/10012653896
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The effects of analysts' tax expense forecast accuracy on corporate tax avoidance : an international analysis
Lee, Ye Ji - In: Journal of contemporary accounting & economics 17 (2021) 2, pp. 1-22
Persistent link: https://www.econbiz.de/10012648639
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The impact of corporate tax avoidance on analyst coverage and forecasts
He, Guanming; Ren, Helen Mengbing; Taffler, Richard J. - In: Review of quantitative finance and accounting 54 (2020) 2, pp. 447-477
Persistent link: https://www.econbiz.de/10012232860
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Stage transfer effect on impairment forecasts
Skoglund, Jimmy; Chen, Wei - In: Journal of risk management in financial institutions 11 (2017/2018) 3, pp. 244-256
Persistent link: https://www.econbiz.de/10011942536
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Predicting the deterrence effect of tax audits : a machine learning approach
Rabasco, Michele; Battiston, Pietro - In: Metroeconomica : international review of economics 74 (2023) 3, pp. 531-556
Persistent link: https://www.econbiz.de/10014311103
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The quantitative effects of tax foresight : not all states are equal
Herrera, Ana María; Rangaraju, Sandeep Kumar - In: Journal of economic dynamics & control 107 (2019), pp. 1-34
Persistent link: https://www.econbiz.de/10012312636
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Why are employment figures in airport sudies too high? : about the underwhelming relationship between air traffic and economic development regions
Reumann, Andreas; Thießen, Friedrich - 2014
Persistent link: https://www.econbiz.de/10011453842
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A new method of estimating potential real GDP growth : implications for the labor market and the debt/GDP ratio
Gordon, Robert J. - 2014
Persistent link: https://www.econbiz.de/10010413260