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Deflecting my burden, hindering redistribution : how elites influence tax legislation in Latin America

Bogliaccini, Juan A.; Luna, Juan Pablo - 2016

This paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites' political leverage to shape legislation via their capacity to influence political actors and policy outcomes. The analysis sheds light on alternative mechanisms...

Persistent link: https://www.econbiz.de/10011517306

Corporate inversions : the migration of corporate tax revenue

Barker, Joel - In: The journal of applied business research 32 (2016) 4, pp. 1137-1144

Persistent link: https://www.econbiz.de/10011557795

The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections : the case of FIN 48 and multistate tax avoidance

Gupta, Sanjay; Mills, Lillian F.; Towery, Erin M. - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 203-229

Persistent link: https://www.econbiz.de/10010472017

Are female CFOs less tax aggressive? : evidence from tax aggressiveness

Francis, Bill B.; Hasan, Iftekhar; Wu, Qiang; Yan, Meng - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 171-202

Persistent link: https://www.econbiz.de/10010472018

Risky business : the prosopography of corporate tax planning

Donohoe, Michael P.; McGill, Gary A.; Outslay, Edmund - In: National tax journal 67 (2014) 4, pp. 851-874

Persistent link: https://www.econbiz.de/10010476792

Dual class ownership and tax avoidance

McGuire, Sean T.; Wang, Dechun; Wilson, Ryan J. - In: The accounting review : a publication of the American … 89 (2014) 4, pp. 1487-1516

Persistent link: https://www.econbiz.de/10010407890

Incentives for tax planning and avoidance : evidence from the field

Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 991-1023

Persistent link: https://www.econbiz.de/10010407965

Consumer response to cigarette excise tax changes

Chiou, Lesley; Muehlegger, Erich - In: National tax journal 67 (2014) 3, pp. 621-650

Persistent link: https://www.econbiz.de/10010424839

Money at the docks of tax havens : a guide

Hebous, Shafik - In: FinanzArchiv : European journal of public finance 70 (2014) 3, pp. 458-485

Persistent link: https://www.econbiz.de/10010426011

Legislative proposal for a controlled foreign companies regime in Poland from an international perspective

Hybka, Magdalena Małgorzata - In: Financial theory and practice 38 (2014) 4, pp. 465-487

Persistent link: https://www.econbiz.de/10010458524