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Keywords: taxation
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Journal Articles
The Accounting Review (2021) 96 (2): 435–463.
Published: 01 March 2021
...Shane R. Stinson; Marcus M. Doxey; Timothy J. Rupert ABSTRACT In an online experiment, the immediate (Roth) versus deferred taxation of retirement income affects taxpayers' investment decisions such that tax-deferred plan investors under-adjust for future tax burdens and overestimate their future...
Journal Articles
The Accounting Review (2019) 94 (4): 437–446.
Published: 01 July 2019
..., showing that large oil and gas firms reported higher tax expense in the 1970s, in line with attempts to deflect additional windfall profits' taxes. taxation enforcement accounting for income taxes I am immensely honored to receive this opportunity with my University of Michigan classmate Dr...
Journal Articles
The Accounting Review (2013) 88 (5): 1833–1856.
Published: 01 September 2013
...Jacob Thornock ABSTRACT: This study examines the effects of dividend taxation on the primary parties involved in a short sale: the lender of the stock and the short seller. For stock lenders, dividend taxation is associated with a decrease in the supply of shortable shares and an increase...