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Does an uncertain tax system encourage "aggressive tax planning"?

Alm, James - 2014

Persistent link: https://www.econbiz.de/10011407042

The development of economic behavior : experimental studies with primary school children

Angerer, Silvia - 2014

Faktoren erklärt werden. In der dritten Studie untersuchen wir, wie Altruismus gemessen in einem Spendenspiel mit Risiko- und … aged six to eleven years on the subject areas of time-, risk- and altruistic preferences and cooperative behavior. The … first study examines the influence of language on the childrens ability to wait in a simple, incentivized experiment. We …

Persistent link: https://www.econbiz.de/10011814397

Tax incentives, bequest motives and the demand for life insurance : evidence from Germany

Walliser, Jan; Winter, Joachim - 1999

Persistent link: https://www.econbiz.de/10001405940

Firm valuation and the uncertainty of future tax avoidance

Jacob, Martin; Schütt, Harm - 2013

The paper studies the effect of uncertainty in tax avoidance on firm value. We first show in a clean surplus valuation model that expected tax rates interact with expectations about future profitability. This paper builds and tests a valuation framework that incorporates two outcome dimensions...

Persistent link: https://www.econbiz.de/10010196899

The relationship between tax uncertainty and trade credit : firm-level evidence from the United States

Tosun, Mehmet Serkan; Yildiz, Serhat - In: Applied economics 54 (2022) 15, pp. 1742-1758

Persistent link: https://www.econbiz.de/10012875641

Is tax avoidance related to firm risk?

Guenther, David A.; Matsunaga, Steven R.; Williams, Brian M. - In: The accounting review : a publication of the American … 92 (2017) 1, pp. 115-136

Persistent link: https://www.econbiz.de/10011646252

When does tax avoidance result in tax uncertainty?

Dyreng, Scott D.; Hanlon, Michelle Lee; Maydew, Edward L. - In: The accounting review : a publication of the American … 94 (2019) 2, pp. 179-203

Persistent link: https://www.econbiz.de/10012138241

Tax uncertainty and incremental tax avoidance

Guenther, David A.; Wilson, Ryan J.; Wu, Kaishu - In: The accounting review : a publication of the American … 94 (2019) 2, pp. 229-247

Persistent link: https://www.econbiz.de/10012138244

Auditor-provided tax services and accounting for tax uncertainty

Watrin, Christoph; Burggraef, Stephan; Weiß, Falko - In: The international journal of accounting : TIJA 54 (2019) 3, pp. 1950011-1-1950011-52

Persistent link: https://www.econbiz.de/10012121633

Tax uncertainty and dividend payouts

Amberger, Harald - 2017

I examine whether and to what extent tax uncertainty affects a firm's dividend payouts. Based on the argument that tax uncertainty impairs the persistence and predictability of after-tax cash flows, I hypothesize and find that firms with greater tax uncertainty exhibit a lower probability of...

Persistent link: https://www.econbiz.de/10011747298