Coverart for item
The Resource Advances in Taxation

Advances in Taxation

Advances in Taxation
Advances in Taxation
Tax researchers have an important role to play in conducting and publishing rigorous quality research in the uncertain times facing the world's tax systems. There are many research questions to be addressed, and Advances in Taxation invites submissions on a broad range of tax topics
Member of
Cataloging source
Literary form
non fiction
Nature of contents
Series statement
Advances in Taxation
Series volume
Advances in Taxation
Advances in Taxation
Related Contributor
Related Location
Related Agents
Related Authorities
Related Subjects
Related Items
Carrier category
online resource
Carrier category code
Carrier MARC source
Content category
Content type code
Content type MARC source
  • Front Cover -- Advances in Taxation -- Copyright Page -- Contents -- List of Contributors -- Editorial Board -- Introduction -- The Role of Tax Researchers -- Market Response to FIN 48 Adoption: A Debt Covenant Theory -- Introduction -- Background -- FIN 48 -- Debt Covenants -- FIN 48 and Debt -- Market Response -- Sample Selection and Research Design -- Data and Sample Selection -- Research Design -- Changes in Equity -- Cost of Debt -- Market Response -- Results -- Descriptive Statistics and Univariate Results -- Multivariate Results -- Change in Equity -- Cost of Debt Analysis -- Market Response -- Conclusion -- Notes -- Acknowledgments -- References -- Reconciling the Conflicting Results of Prior Research on the Relation between Aggressive Book and Tax Reporting -- Introduction -- Literature Review -- Prior Studies on the Book-Tax Relation -- Measures of Aggressive Book Reporting as a Likely Cause of the Conflicting Results -- Similarities and Differences in Firms Identified by Fraud and Discretionary Accruals -- Conflicting Results using Alternative Measures of Aggressive Book Reporting -- Consistent Results Across Alternative Measures of Aggressive Tax Reporting -- Method and Results -- Replicating Frank et al. (2009) and Lennox et al. (2013) -- Substituting the Measures of Aggressive Book Reporting -- Frank et al. (2009) with an Alternative Measure of Book Aggressiveness -- Lennox et al. (2013) with an Alternative Measure of Book Aggressiveness -- Additional Analysis -- Other Possibilities for the Conflicting Results -- Measures of Aggressive Tax Reporting -- Sample Time Period -- Models, Control Variables, and Standard Errors -- Discussion -- Identifying a Pivot Point in the Relation between Aggressive Book and Tax Reporting -- Conclusion -- Notes -- Acknowledgments -- References -- Appendix A: Variable Names and Definitions
  • Environmental Uncertainty and Tax Avoidance -- Introduction -- Literature Review and Hypothesis Development -- Research Design -- Proxies of Environmental Uncertainty -- Measures of Tax Avoidance -- Measure of Managerial Ability -- Model Specification -- Sample Selection and Descriptive Statistics -- Empirical Results -- Robustness Checks and Additional Tests -- Using Alternative Environmental Uncertainty Measure -- Two-stage Least Squares (2SLS) Regression Analysis -- Other Additional Tests -- Small Firms versus Large Firms -- High-Leverage Firms versus Low-Leverage Firms -- Corporate Innovation -- Conclusion -- Notes -- References -- Appendix A: Variable Definitions -- Impact of Bonus Depreciation on Capital Expenditures -- Introduction -- Literature Review -- Data and Methodology -- Comparison of Aggregate Capital Expenditures with or without Bonus Depreciation Enactment -- Bonus Depreciation Claimed in Federal Income Tax Filings -- The Effect of 2002 Bonus Depreciation on Companies' Capital Expenditures after Controlling for Firm Specific and Economic Variables -- Empirical Results -- Empirical Findings for Research Question 1 -- Empirical Findings for Research Question 2 -- Empirical Findings for Research Question 3 -- Summary of Empirical Findings -- Conclusions -- Notes -- References -- Appendix A: Statutory Summary of Bonus Depreciation Tax Incentives -- Generational Differences in Perceptions of Tax Fairness and Attitudes Towards Compliance -- Introduction -- Generational Theory Literature -- Fundamentals of Tax Fairness and Compliance and Research Questions -- Tax Fairness -- Attitude Towards Compliance -- Method -- Participants -- Procedure -- Tax Fairness Questions -- Compliance Questions -- Covariates -- Results -- Perceived Fairness -- Attitudes Towards Compliance -- Supplemental Analysis -- Conclusion -- Notes -- Acknowledgments
  • References -- Appendix A: Survey Questions. -- Vertical Equity Questions -- Horizontal Equity -- Exchange Equity -- Compliance Questions -- Demand for Tax-Preparation Services: An Exploratory Examination of Client versus Tax-Preparer Expectation Gaps -- Introduction -- Background, Purpose, and Motivation -- Study Uniqueness, Design, and Contribution -- Theory, Literature Review, and Research Questions -- Gaps Model of Service Quality -- Literature Review -- Taxpayer Motivation Scale (TMS) -- Development of Research Questions -- Method -- Overview: Why This Study's Method Differs from Prior Research -- Data Collection -- Measures -- Results -- Assessment of Research Questions -- Correlation Analysis -- Regression Analysis -- Post Hoc Assessment of Gender Perceptual Differences -- Conclusions, Implications, Limitations, and Future Research -- Notes -- References -- Corporate Income Tax Compliance Costs and Their Determinants: Evidence from Greece -- Introduction -- Literature Review -- Survey Design and Execution -- Research Objectives -- Methodology -- Questionnaire Design -- Sampling -- Questionnaire Distribution -- Collecting Results -- Survey Data -- Time Valuation -- The Magnitude of Income Tax Compliance Costs -- Population Estimates -- Determinants of Corporate Income Tax Compliance Costs -- Development of Hypotheses -- Empirical Specification & Variables -- Results and Discussion -- Conclusion -- Notes -- Acknowledgment -- References -- Appendices -- Appendix A: Tables -- Appendix B: Survey Questionnaire (Translated Version from Greek) -- Index
{'f': ''}
1 online resource (289 pages)
Form of item
Media category
Media MARC source
Media type code
unknown sound
Specific material designation

Library Locations

    • Folsom LibraryBorrow it
      110 8th St, Troy, NY, 12180, US
      42.729766 -73.682577
Processing Feedback ...