Search Results - subject:"Tax complexity"

Remote work and state tax complexity : the high cost to interstate educators

Thompson, Dorothy; Booth-Bell, Darlene - In: Accounting & taxation : AT 14 (2022) 1, pp. 45-55

Persistent link: https://www.econbiz.de/10013433374

Does task-specific knowledge improve audit quality : evidence from audits of income tax accounts

Goldman, Nathan C.; Harris, M. Kathleen; Omer, Thomas C. - In: Accounting, organizations and society : an … 99 (2022), pp. 1-22

Persistent link: https://www.econbiz.de/10013206527

Performance of tax simplification around the world : a panel frontier analysis

Trang Thi Thuy Nguyen; Binh Thai Pham; Prior, Diego; … - In: Socio-economic planning sciences : the international … 80 (2022), pp. 1-18

Persistent link: https://www.econbiz.de/10013191255

The role of tax system complexity on foreign direct investment

Esteller-Moré, Alejandro; Rizzo, Leonzio; Secomandi, … - In: Applied economics 53 (2021) 45, pp. 5208-5220

Persistent link: https://www.econbiz.de/10012609932

Simple rules and the political economy of income taxation : the strengths of a uniform expense rule

Delmotte, Charles - In: European journal of law and economics 52 (2021) 2/3, pp. 323-339

Persistent link: https://www.econbiz.de/10012795204

What are the drivers of tax complexity for multinational corporations? Evidence from 108 countries

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; … - 2017

All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and … this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that … amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that …

Persistent link: https://www.econbiz.de/10011745416

What are the drivers of tax complexity for multinational corporations? : evidence from 108 Countries

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017

All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and … paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational …). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code …

Persistent link: https://www.econbiz.de/10011747445

What are the drivers of tax complexity for multinational corporations? : evidence from 108 countries

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017

Persistent link: https://www.econbiz.de/10011740804

Analysts' earnings forecasting behavior surrounding uncertain regulatory events : evidence from the Tax Reform Act of 1986

Howard, Jennifer; Sinha, Praveen - In: Accounting and business research 50 (2020) 1, pp. 35-60

Persistent link: https://www.econbiz.de/10012226185

The effect of simplified cash accounting on tax and financial accounting compliance costs

Blaufus, Kay; Hoffmann, Franziska - In: Journal of business economics : JBE 90 (2020) 2, pp. 173-205

Persistent link: https://www.econbiz.de/10012207229