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isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
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1
VAT adoption and corporate income tax avoidance
Cheng, C. S. Agnes
;
Hsieh, Chih-Chieh Chris
;
Lin, Kenny Z.
- In:
The journal of the American Taxation Association : a …
46
(
2024
)
1
,
pp. 9-35
Persistent link: https://www.econbiz.de/10014534265
Saved in:
2
Implicit taxes of U.S. domestic and multinational firms during the past quarter century
Chyz, James A.
;
Luna, LeAnn
;
Smith, Hannah E.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 37-61
Persistent link: https://www.econbiz.de/10012794239
Saved in:
3
CEO severance pay and corporate tax planning
Campbell, John L.
;
Guan, Xinjiao
;
Li, Oliver Zhen
; …
- In:
The journal of the American Taxation Association : a …
42
(
2020
)
2
,
pp. 1-27
Persistent link: https://www.econbiz.de/10012494148
Saved in:
4
Corporate tax avoidance and debt costs
Shevlin, Terry
;
Urcan, Oktay
;
Vasvari, Florin P.
- In:
The journal of the American Taxation Association : a …
42
(
2020
)
2
,
pp. 117-143
Persistent link: https://www.econbiz.de/10012494531
Saved in:
5
The deferred tax asset valuation allowance and firm creditworthiness
Edwards, Alexander
- In:
The journal of the American Taxation Association : a …
40
(
2018
)
1
,
pp. 57-80
Persistent link: https://www.econbiz.de/10011980383
Saved in:
6
CEO narcissism and corporate tax sheltering
Olsen, Kari Joseph
;
Stekelberg, James
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10011625860
Saved in:
7
The effects of changes in state tax enforcement on corporate income tax collections
Gupta, Sanjay
;
Lynch, Daniel P.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 125-143
Persistent link: https://www.econbiz.de/10011625876
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8
Discussion of "CEO narcissism and corporate tax sheltering"
Brown, Jennifer L.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 23-27
Persistent link: https://www.econbiz.de/10011628190
Saved in:
9
Strategic corporate tax lobbying
Meade, Janet A.
;
Li, Shihong
- In:
The journal of the American Taxation Association : a …
37
(
2015
)
2
,
pp. 23-48
Persistent link: https://www.econbiz.de/10011625691
Saved in:
10
Corporate tax preferences : identification and accounting measurement
Musumeci, Jim
;
Sansing, Richard C.
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
1
,
pp. 89-103
Persistent link: https://www.econbiz.de/10010366801
Saved in:
11
How do cross-country differences in corporate tax rates affect firm value?
Bryant-Kutcher, Lisa A.
;
Guenther, David A.
;
Jackson, Mark
- In:
The journal of the American Taxation Association : a …
34
(
2012
)
2
,
pp. 1-17
Persistent link: https://www.econbiz.de/10009668286
Saved in:
12
Domestic income shifting by Chinese listed firms
Shevlin, Terry
;
Tang, Tanya Y. H.
;
Wilson, Ryan J.
- In:
The journal of the American Taxation Association : a …
34
(
2012
)
1
,
pp. 1-29
Persistent link: https://www.econbiz.de/10009668303
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13
Tax-induced earnings management in emerging markets : evidence from China
Lin, Bingxuan
;
Lu, Rui
;
Zhang, Ting
- In:
The journal of the American Taxation Association : a …
34
(
2012
)
2
,
pp. 19-44
Persistent link: https://www.econbiz.de/10009669987
Saved in:
14
Tax equalization in mutual funds
Gill, Steven L.
;
Schwarz, Christopher
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 89-110
Persistent link: https://www.econbiz.de/10009384117
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15
Short-term incentive effects of a reduction in the NOL carryback period
Albring, Susan M.
;
Dhaliwal, Dan S.
;
Khurana, Inder K.
; …
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 67-88
Persistent link: https://www.econbiz.de/10009384120
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16
Discussion of: Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?
Blouin, Jennifer L.
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 29-33
Persistent link: https://www.econbiz.de/10009384125
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17
Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?
Albring, Susan M.
;
Mills, Lillian F.
;
Newberry, Kaye J.
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
2
,
pp. 1-27
Persistent link: https://www.econbiz.de/10009384131
Saved in:
18
Tax, financial reporting, and tunneling incentives for income shifting : an empirical analysis of the transfer pricing behavior of Chinese-listed companies
Lo, Agnes W. Y.
;
Wong, Raymond M. K.
;
Firth, Michael Anthony
- In:
The journal of the American Taxation Association : a …
32
(
2010
)
2
,
pp. 1-26
Persistent link: https://www.econbiz.de/10009007458
Saved in:
19
Inferring US tax liability from financial statement information
Lisowsky, Petro
- In:
The journal of the American Taxation Association : a …
31
(
2009
)
1
,
pp. 29-63
Persistent link: https://www.econbiz.de/10003889339
Saved in:
20
Investor response to a reduction in the dividend tax rate : evidence from the Jobs and Growth Tax Relief Reconciliation Act of 2003
Lightner, Teresa A.
;
Morrow, Michaele
;
Ricketts, Robert C.
- In:
The journal of the American Taxation Association : a …
30
(
2008
)
2
,
pp. 21-46
Persistent link: https://www.econbiz.de/10003876525
Saved in:
21
The impact of tax status on the relation between employee stock options and debt
Aier, Jagadison K.
;
Moore, Jared A.
- In:
The journal of the American Taxation Association : a …
30
(
2008
)
1
,
pp. 55-75
Persistent link: https://www.econbiz.de/10003734021
Saved in:
22
Tax-motivated expense shifting by tax-exempt associations
Hofmann, Mary Ann
- In:
The journal of the American Taxation Association : a …
29
(
2007
)
1
,
pp. 43-60
Persistent link: https://www.econbiz.de/10003455907
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23
An examination of the relations among tax preferences, implicit taxes, and market power in a noncompetitive market
Salbador, Debra A.
;
Vendrzyk, Valaria P.
- In:
The journal of the American Taxation Association : a …
28
(
2006
)
2
,
pp. 47-67
Persistent link: https://www.econbiz.de/10003421909
Saved in:
24
Do managers use the valuation allowance account to manage earnings around certain eanings targets?
Frank, Mary Margaret
;
Rego, Sonja Olhoft
- In:
The journal of the American Taxation Association : a …
28
(
2006
)
1
,
pp. 43-65
Persistent link: https://www.econbiz.de/10003379188
Saved in:
25
Disclosure of managers' forecasts in interim financial statements : a study of effective tax rate changes
Bauman, Mark P.
;
Shaw, Kenneth W.
- In:
The journal of the American Taxation Association : a …
27
(
2005
)
2
,
pp. 57-82
Persistent link: https://www.econbiz.de/10003270585
Saved in:
26
Does acquisition by non-US shareholders cause US firms to pay less tax?
Blouin, Jennifer L.
;
Collins, Julie H.
;
Shackelford, …
- In:
The journal of the American Taxation Association : a …
27
(
2005
)
1
,
pp. 25-38
Persistent link: https://www.econbiz.de/10003192804
Saved in:
27
What corporations say they do, and what they really do : implications for tax policy and tax research
Slemrod, Joel
- In:
The journal of the American Taxation Association : a …
27
(
2005
)
1
,
pp. 91-100
Persistent link: https://www.econbiz.de/10003192853
Saved in:
28
The effect of seller income taxes on acquisition price : evidence from purchases of taxable and tax-exempt hospitals
Dhaliwal, Dan S.
;
Erickson, Merle M.
;
Heitzman, Shane
- In:
The journal of the American Taxation Association : a …
26
(
2004
)
2
,
pp. 1-21
Persistent link: https://www.econbiz.de/10002524597
Saved in:
29
Competitive, political, and economic factors influencing state tax policy changes
Omer, Thomas C.
;
Shelley, Marjorie K.
- In:
The journal of the American Taxation Association : a …
26
(
2004
)
Suppl
,
pp. 103-126
Persistent link: https://www.econbiz.de/10002542188
Saved in:
30
How well do compustat NOL data identify firms with U.S. tax return loss carryovers?
Mills, Lillian F.
;
Newberry, Kaye J.
;
Novack, Garth F.
- In:
The journal of the American Taxation Association : a …
25
(
2003
)
2
,
pp. 1-17
Persistent link: https://www.econbiz.de/10001825712
Saved in:
31
Near zero taxable income reporting by nonprofit organizations
Omer, Thomas C.
;
Yetman, Robert J.
- In:
The journal of the American Taxation Association : a …
25
(
2003
)
2
,
pp. 19-34
Persistent link: https://www.econbiz.de/10001825720
Saved in:
32
An international investigation of the influence of dividend taxation on research and development tax credits
Thomas, Deborah W.
;
Manly, Tracy S.
;
Schulman, Craig T.
- In:
The journal of the American Taxation Association : a …
25
(
2003
)
2
,
pp. 35-54
Persistent link: https://www.econbiz.de/10001825729
Saved in:
33
The effect of state income tax apportionment and tax incentives on new capital expenditures
Gupta, Sanjay
;
Hofmann, Mary Ann
- In:
The journal of the American Taxation Association : a …
25
(
2003
)
Suppl.
,
pp. 1-25
Persistent link: https://www.econbiz.de/10001934649
Saved in:
34
Discussion of the effect of state income tax apportionment and tax incentives on new capital expenditures
Rego, Sonja Olhoft
- In:
The journal of the American Taxation Association : a …
25
(
2003
),
pp. 27-32
Persistent link: https://www.econbiz.de/10001934888
Saved in:
35
CEO bonus pay, tax policy, and earnings management
Reitenga, Austin
;
Buchheit, Steve
;
Yin, Qin Jennifer
; …
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
Suppl
,
pp. 1-23
Persistent link: https://www.econbiz.de/10001767746
Saved in:
36
Public utility old money preferred stocks
Atwood, T. J.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
1
,
pp. 1-16
Persistent link: https://www.econbiz.de/10001745468
Saved in:
37
Measuring corporate tax preferences
Dunbar, Amy E.
;
Sansing, Richard C.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
2
,
pp. 1-17
Persistent link: https://www.econbiz.de/10001751047
Saved in:
38
The impact of firm characteristics on book-tax-conforming and book-tax-difference audit adjustment
Chan, K. Hung
;
Mo, Phyllis L. L.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
2
,
pp. 18-34
Persistent link: https://www.econbiz.de/10001751049
Saved in:
39
Taxes and the choice of issuing preferred stock vs. dept
Ely, David P.
;
Houston, Arthur L.
;
Houston, Carol O.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
1
,
pp. 29-45
Persistent link: https://www.econbiz.de/10012127415
Saved in:
40
The outsourcing of corporate tax function activities
Dunbar, Amy E.
;
Phillips, John
- In:
The journal of the American Taxation Association : a …
23
(
2001
)
2
,
pp. 35-49
Persistent link: https://www.econbiz.de/10001615328
Saved in:
41
Do firms use the deferred tax asset valuation allowance to manage earnings?
Bauman, Christine C.
;
Bauman, Mark P.
;
Halsey, Robert F.
- In:
The journal of the American Taxation Association : a …
23
(
2001
)
Suppl.
,
pp. 27-48
Persistent link: https://www.econbiz.de/10001708419
Saved in:
42
Discussion of Do firms use the deferred tax asset valuation allowance to manage earnings?
Mills, Lillian F.
- In:
The journal of the American Taxation Association : a …
23
(
2001
),
pp. 49-51
Persistent link: https://www.econbiz.de/10001708420
Saved in:
43
The impact of deductibility limits on compensation contracts : a theoretical examination
Halperin, Robert
;
Kwon, Young K.
;
Rhoades-Catanach, …
- In:
The journal of the American Taxation Association : a …
23
(
2001
),
pp. 52-65
Persistent link: https://www.econbiz.de/10001708423
Saved in:
44
Effects of unitary vs. nonunitary state income taxes on interstate resource allocation : some analytical and simulation results
Williams, Michael G.
;
Swenson, Charles W.
;
Lease, Terry L.
- In:
The journal of the American Taxation Association : a …
23
(
2001
)
1
,
pp. 39-60
Persistent link: https://www.econbiz.de/10001587092
Saved in:
45
Equity security investments : evidence from tax-induced dividend clienteles
Geisler, Gregory G.
- In:
The journal of the American Taxation Association : a …
22
(
2000
)
1
,
pp. 1-17
Persistent link: https://www.econbiz.de/10001495945
Saved in:
46
The effect of the tax deductibility of goodwill on purchase price allocations
Henning, Steven L.
;
Shaw, Wayne H.
- In:
The journal of the American Taxation Association : a …
22
(
2000
)
1
,
pp. 18-37
Persistent link: https://www.econbiz.de/10001495948
Saved in:
47
The influence of tax costs on organizational choice in the natural resource industry
Omer, Thomas C.
;
Piesko, George A.
;
Shelley, Marjorie K.
- In:
The journal of the American Taxation Association : a …
22
(
2000
)
1
,
pp. 38-55
Persistent link: https://www.econbiz.de/10001495952
Saved in:
48
The effects of imputation systems on multinational investment, financing, and income-shifting strategies
Babcock, Jennifer
- In:
The journal of the American Taxation Association : a …
22
(
2000
)
2
,
pp. 1-21
Persistent link: https://www.econbiz.de/10001521525
Saved in:
49
Capital investment effects of dividend imputation
Black, Ervin L.
;
Legoria, Joseph
;
Sellers, Keith F.
- In:
The journal of the American Taxation Association : a …
22
(
2000
)
2
,
pp. 40-59
Persistent link: https://www.econbiz.de/10001521530
Saved in:
50
The effect of the formulary apportionment system on state-level economic development and multijurisdictional tax planning
Lightner, Teresa
- In:
The journal of the American Taxation Association : a …
21
(
1999
)
Suppl
,
pp. 42-57
Persistent link: https://www.econbiz.de/10001495890
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