Ever since the first federal corporate income tax was enacted in 1894, corporations have been treated separately for tax purposes. The question is why. In the country's previous experiment with an income tax during the Civil War and Reconstruction, corporations were not subject to special...

This research aims to investigate corporate governance and tax reform with regards to ABTXD. ABTXD is a substitute for detection earning management and tax management. The research uses 117 samples from listed company in BEI, except agriculture, mining, financial, and construction. Measurement...

Theory suggests that large firms are more likely to engage in lobbying behaviour and are geographically more mobile than smaller entities. Conditional on jurisdiction size, policy choices are thus predicted to depend on the shape of a jurisdiction's firm size distribution, with more...