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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
The consequences of income tax subsidies : evidence from the restaurant industry
Rane, Scott G.
- In:
The journal of the American Taxation Association : a …
46
(
2024
)
1
,
pp. 157-181
Persistent link: https://www.econbiz.de/10014534274
Saved in:
2
The effect of intellectual property boxes on innovative activity and tax benefits
Bornemann, Tobias
;
Laplante, Stacie O. Kelley
;
Osswald, …
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 7-33
Persistent link: https://www.econbiz.de/10014384773
Saved in:
3
New evidence on investors' valuation of deferred tax liabilities
Hamilton, Russ
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 87-116
Persistent link: https://www.econbiz.de/10014384777
Saved in:
4
Does tax deductibility affect goodwill impairment decisions?
Khalil, Sarah
;
Romney, Miles
;
Utke, Steven
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 117-146
Persistent link: https://www.econbiz.de/10014384778
Saved in:
5
The impact of juror knowledge of deductibility and defendants' tax rates on punitive damages awards : experimental evidence
Church, Bryan K.
;
Davis-Nozemack, Karie
;
Dhooge, Lucien J.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 7-22
Persistent link: https://www.econbiz.de/10013198990
Saved in:
6
The impact of tax incentive structure on taxpayers' retirement savings decisions
Cuccia, Andrew D.
;
Doxey, Marcus M.
;
Stinson, Shane R.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 23-47
Persistent link: https://www.econbiz.de/10013198991
Saved in:
7
Market and firm reaction to targeted tax benefits : evidence from the Tax Reform Act of 1986
Luchs-Nuñez, Jennifer
;
Plesko, George A.
;
Utke, Steven
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
2
,
pp. 115-136
Persistent link: https://www.econbiz.de/10013533172
Saved in:
8
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
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9
The effect of acquirer net operating losses on acquisition premiums and acquirer abnormal returns
Erickson, Merle M.
;
Ton, Karen
;
Wang, Shiing-wu
- In:
The journal of the American Taxation Association : a …
41
(
2019
)
2
,
pp. 103-124
Persistent link: https://www.econbiz.de/10012310486
Saved in:
10
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
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11
Do consumer-directed tax credits effectively increase demand? : experimental evidence of conditional success
Stinson, Shane R.
;
Barnes, Beau Grant
;
Buchheit, Steve
; …
- In:
The journal of the American Taxation Association : a …
40
(
2018
)
2
,
pp. 1-19
Persistent link: https://www.econbiz.de/10011980450
Saved in:
12
Discussion of "do consumer-directed tax credits effectively increase demand? : experimental evidence of conditional success"
Bobek, Donna D.
- In:
The journal of the American Taxation Association : a …
40
(
2018
)
2
,
pp. 21-24
Persistent link: https://www.econbiz.de/10011983345
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13
Income statement reporting discretion allowed by FIN 48 : interest and penalty expense classification
Abernathy, John L.
;
Beyer, Brooke
;
Gross, Andrew D.
; …
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
1
,
pp. 45-66
Persistent link: https://www.econbiz.de/10011881124
Saved in:
14
Equity compensation and tax avoidance : disentangling managerial incentives from tax benefits and reexamining the effect of shareholder rights
Seidman, Jeri
;
Stomberg, Bridget
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
2
,
pp. 21-41
Persistent link: https://www.econbiz.de/10011881180
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15
Does schedule UTP have uniform long-run effects on corporate tax planning?
Honaker, Kim
;
Sharma, Divesh S.
- In:
The journal of the American Taxation Association : a …
39
(
2017
)
2
,
pp. 63-79
Persistent link: https://www.econbiz.de/10011881228
Saved in:
16
Retroactive tax legislation, reported earnings, and investors' responses to earnings "surprises" : evidence from R&D credit extensions
Bratten, Brian
;
Hulse, David S.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
2
,
pp. 87-109
Persistent link: https://www.econbiz.de/10011625918
Saved in:
17
Are more choices better? : an experimental investigation of the effects of multiple tax incentives
Bobek, Donna D.
;
Chen, Jason
;
Hageman, Amy M.
;
Tian, Yu
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
2
,
pp. 111-128
Persistent link: https://www.econbiz.de/10011625921
Saved in:
18
The effectiveness of the R&D tax credit : evidence from the alternative simplified credit
Finley, Andrew R.
;
Lusch, Stephen J.
;
Cook, Kirsten A.
- In:
The journal of the American Taxation Association : a …
37
(
2015
)
1
,
pp. 157-181
Persistent link: https://www.econbiz.de/10011281209
Saved in:
19
The effect of tax-related material weakness in internal controls on the market valuation of unrecognized tax benefits
Koester, Allison
;
Lim, Steve C.
;
Vigeland, Robert L.
- In:
The journal of the American Taxation Association : a …
37
(
2015
)
1
,
pp. 129-155
Persistent link: https://www.econbiz.de/10011281219
Saved in:
20
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:
21
Financial reporting versus tax incentives and repatriation under the 2004 tax holiday
Morrow, Michaele
;
Ricketts, Robert C.
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
1
,
pp. 63-87
Persistent link: https://www.econbiz.de/10010366804
Saved in:
22
Firm and investor responses to uncertain tax benefit disclosure requirements
Robinson, Leslie
;
Schmidt, Andrew P.
- In:
The journal of the American Taxation Association : a …
35
(
2013
)
2
,
pp. 85-120
Persistent link: https://www.econbiz.de/10010233222
Saved in:
23
The effect of taxes on conventional preferred stock : evidence from the 2003 JGTRRA dividend tax reduction
Dunbar, Amy E.
;
Veliotis, Stanley
- In:
The journal of the American Taxation Association : a …
34
(
2012
)
1
,
pp. 87-111
Persistent link: https://www.econbiz.de/10009668295
Saved in:
24
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
Saved in:
25
The impact of tax incentives on the choice to hold shares acquired from employee stock option exercises
Huston, G. Ryan
;
Smith, Thomas J.
- In:
The journal of the American Taxation Association : a …
34
(
2012
)
2
,
pp. 67-91
Persistent link: https://www.econbiz.de/10009669985
Saved in:
26
Do private foundations increase current distributions to qualify for a 50 percent tax rate reduction?
Yoder, Timothy R.
;
McAllister, Brian P.
- In:
The journal of the American Taxation Association : a …
34
(
2012
)
2
,
pp. 45-66
Persistent link: https://www.econbiz.de/10009669986
Saved in:
27
Tax-motivated increases in qualifying distributions by private foundations
Yoder, Timothy R.
;
Addy, Noel D.
;
McAllister, Brian P.
- In:
The journal of the American Taxation Association : a …
33
(
2011
)
1
,
pp. 79-108
Persistent link: https://www.econbiz.de/10009007234
Saved in:
28
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
Saved in:
29
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
Saved in:
30
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
Saved in:
31
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:
32
The pricing of realized tax benefits from NOL carryforwards : the effect of income statement presentation
Atwood, T. J.
;
Reynolds, J. Kenneth
- In:
The journal of the American Taxation Association : a …
30
(
2008
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10003734011
Saved in:
33
Taxes and asset prices : the case of thoroughbreds
Key, Kimberly G.
- In:
The journal of the American Taxation Association : a …
30
(
2008
)
1
,
pp. 29-48
Persistent link: https://www.econbiz.de/10003734015
Saved in:
34
Resisting framing effects : the importance of prior attitude on estate tax preferences
Fatemi, Darius J.
;
Hasseldine, D. J.
;
Hite, Peggy A.
- In:
The journal of the American Taxation Association : a …
30
(
2008
)
1
,
pp. 101-121
Persistent link: https://www.econbiz.de/10003734028
Saved in:
35
Examining investor expectations concerning tax savings on the repatriations of foreign earnings under the American Jobs Creation Act of 2004
Oler, Mitchell
;
Shevlin, Terry
;
Wilson, Ryan
- In:
The journal of the American Taxation Association : a …
29
(
2007
)
2
,
pp. 25-55
Persistent link: https://www.econbiz.de/10003627521
Saved in:
36
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:
37
State-sponsored college § 529 plans : an analysis of factors that influence investors' choice
Alexander, Raquel Meyer
;
Luna, LeAnn
- In:
The journal of the American Taxation Association : a …
27
(
2005
),
pp. 29-50
Persistent link: https://www.econbiz.de/10003298971
Saved in:
38
An empirical examination of state and local revocations of tax-exempt status for nonprofit hospitals
Bar-Niv, Ran
;
Danvers, Kreag
;
Healy-Burress, Joanne P.
- In:
The journal of the American Taxation Association : a …
27
(
2005
)
2
,
pp. 1-25
Persistent link: https://www.econbiz.de/10003270548
Saved in:
39
"Secondary evasion" and the earned income tax credit
Schmidt, Andrew P.
;
Werner, Edward M.
- In:
The journal of the American Taxation Association : a …
27
(
2005
)
2
,
pp. 27-55
Persistent link: https://www.econbiz.de/10003270574
Saved in:
40
Implicit taxes : evidence from taxable, AMT, and tax-exempt state and local government bond yields
Atwood, T. J.
- In:
The journal of the American Taxation Association : a …
25
(
2003
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10001767705
Saved in:
41
The impact of floors and phase-outs on taxpayers' decisions and understanding of marginal tax rates
Rupert, Timothy J.
;
Single, Louise E.
;
Wright, Arnold
- In:
The journal of the American Taxation Association : a …
25
(
2003
)
1
,
pp. 72-86
Persistent link: https://www.econbiz.de/10001767721
Saved in:
42
Tax-reporting implications of asymmetric treatment : direct subsidies vs. tax deductions
Vines, Cynthia C.
;
Wartick, Martha L.
- In:
The journal of the American Taxation Association : a …
25
(
2003
)
1
,
pp. 87-99
Persistent link: https://www.econbiz.de/10001767725
Saved in:
43
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:
44
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:
45
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:
46
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:
47
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:
48
The impact of the source of changes in marginal tax rates on participation in individual retirement accounts
Eaton, David H.
- In:
The journal of the American Taxation Association : a …
24
(
2002
)
1
,
pp. 46-59
Persistent link: https://www.econbiz.de/10001745484
Saved in:
49
The effects of not-for-profit hospital reported profits and charitable care on perceptions of tax-exempt status
Wilkicki, Kathryn J. Jervis
- In:
The journal of the American Taxation Association : a …
23
(
2001
)
2
,
pp. 50-58
Persistent link: https://www.econbiz.de/10001615329
Saved in:
50
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:
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