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Dinis, Ana Arromba; Martins, António; Lopes, Cidália - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 501-538

Persistent link: https://www.econbiz.de/10014370293

A tax planning case using a taxpayer life-cycle approach

Kelliher, Charles F. - In: Advances in accounting behavioral research 17 (2014), pp. 119-160

Persistent link: https://www.econbiz.de/10011409426

Tax aggressiveness : the evidence from Polish listed companies

Brodzka, Alicja; Biernacki, Krzysztof; Chodorek, Magdalena - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 20-24

Persistent link: https://www.econbiz.de/10011792310

Tax-compliant transfer prizing and responsibility accounting

Cools, Martine; Slagmulder, Regine - 2009

Persistent link: https://www.econbiz.de/10003854244

Tax-compliant transfer pricing and responsibility accounting

Cools, Martine; Slagmulder, Regine - In: Journal of management accounting research : JMAR 21 (2009), pp. 151-178

Persistent link: https://www.econbiz.de/10003908013

The spread of aggressive corporate tax reporting : a detailed examination of the corporate-owned life insurance shelter

Brown, Jennifer L. - In: The accounting review : a publication of the American … 86 (2011) 1, pp. 23-57

Persistent link: https://www.econbiz.de/10008901159

Essays on the behavioral effects of tax policy

Deskins, John - 2005

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Tax compliance of small business owners : a review

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Persistent link: https://www.econbiz.de/10009572236

Taxpayer search for information : implications for rational attention

Hoopes, Jeffrey L.; Reck, Daniel H.; Slemrod, Joel - In: American economic journal : a journal of the American … 7 (2015) 3, pp. 177-208

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When are enhanced relationship tax compliance programs mutually beneficial?

De Simone, Lisa; Sansing, Richard C.; Seidman, Jeri K. - 2011 - Rev.

This study investigates the circumstances under which “enhanced relationship” tax compliance programs are mutually beneficial to taxpayers and tax authorities, as well as how these benefits are shared. We develop a model of taxpayer and revenue authority behavior inside and outside of an...

Persistent link: https://www.econbiz.de/10009626236