MARC details
| 000 -LEADER |
|---|
| fixed length control field |
04084nam a2200409Ii 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
9781787564152 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210303084904.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
|---|
| fixed length control field |
m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
181115t20182019enk o 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781787564152 (e-book) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
UtOrBLW |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
K4460.4 |
| Item number |
.A38 2018 |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFF |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS027000 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
|---|
| Universal Decimal Classification number |
340 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
340 |
| Edition number |
23 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Advances in taxation. |
| Number of part/section of a work |
Vol. 25 / |
| Statement of responsibility, etc. |
edited by John Hasseldine. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Name of producer, publisher, distributor, manufacturer |
Emerald Publishing Limited, |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xii, 206 pages). |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
Advances in taxation, |
| International Standard Serial Number |
1058-7497 ; |
| Volume/sequential designation |
volume 25 |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Prelims -- Short selling and corporate tax avoidance -- FIN48 and income tax-based earnings management: evidence from the deferred tax asset valuation allowance -- Dividend tax policy and private-sector research and development spending: a modified perspective on the impact of US 2003 tax reform act on R&D spending -- The effect of gender, political affiliation, and family composition on reasonable compensation decisions: an empirical assist -- Perceived and actual consequences of the foreign account tax compliance act: a survey of Americans living abroad -- The influence of the corporate sector on the effectiveness of tax compliance instruments -- Determinants of enforced tax compliance: empirical evidence from Malaysia -- Tax morale in times of economic depression: the case of Greece -- Index. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Volume 25 features eight articles. In the lead article, Savannah Guo, Sabrina Chi, and Kirsten Cook examine short selling as one external determinant of corporate tax avoidance and find that short interest is negatively associated with subsequent tax-avoidance levels and this effect is incremental to other factors identified by prior research.Next, Mark Bauman and Cathalene Rogers Bowler examine the effect of FIN48 on earnings management activity, by focusing on changes in the deferred tax asset valuation allowance. In the third article, Anthony Billings, Cheol Lee, and Jaegul Lee study whether the lowering of dividend taxes as part of the U.S. Jobs and Growth Tax Relief Reconciliation Act of 2003 resulted in an increase in dividend payouts at the expense of R&D spending.The fourth article by Brian Dowis and Ted Englebrecht examines reasonable compensation in closely-held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the U.S. Tax Court. Then, a practice-related study by Sonja Pippin, Jeffrey Wong, and Richard Mason reports on a survey of Americans living abroad on the impact of tax rules explicitly designed for these individuals. They find that Americans living abroad experience the Foreign Account Tax Compliance Act as negatively impacting their lives.The next three articles in this volume have an international focus. Zakir Akhand investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large Bangladesh corporate taxpayers. K-Rine Chong and Murugesh Arunachalam examine the determinants of enforced tax compliance behaviour of Malaysian citizens with trust in the tax agency assumed to be a mediating variable. Lastly, Bitzenis and Vasileios investigate the effect of the economic downturn in Greece on the factors determining the level of tax morale through primary data from a European Union funded research project on the Greek shadow economy. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Print version record |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
Finance |
| -- |
General. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Finance. |
| Source of heading or term |
bicssc |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Hasseldine, John, |
| Relator term |
editor. |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
9781787564169 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201825">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201825</a> |
