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,...

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...

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...

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,...

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...

Purpose – This paper aims to evaluate the prevalence in Europe of a so far little discussed wage practice in which employers pay their declared employees two wages, one declared and the other an undeclared (“envelope”) wage. Design/methodology/approach – To evaluate the pervasiveness of...

Purpose – The purpose of this paper is to evaluate critically the “marginalisation” thesis, which holds that marginalised populations disproportionately participate in undeclared work. Until now, the evidence that participation in undeclared work is higher in marginalised areas (e.g....