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Journal Articles

Making Tax Havens Work: The Necessity of Tax Professionalism

Martin T. Stuebs, Jr., Helen (Janie) Whiteaker-Poe
Journal: Accounting and the Public Interest
Accounting and the Public Interest (2018) 18 (1): 53–80.
https://doi.org/10.2308/apin-52181
Published: 01 December 2018
... led to home country base erosion through income shifting. In 1965, U.S. revenue from corporate income taxes amounted to about a quarter of all federal tax revenue; today it accounts for less than 10 percent and is declining ( Avi-Yonah 2014 , 18). Zucman (2015) estimates that 31 percent of U.S...
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Journal Articles

“Transparency” in Accounting and Corporate Governance: Making Sense of Multiple Meanings

Mitchell J. Stein, Steven E. Salterio, Teri Shearer
Journal: Accounting and the Public Interest
Accounting and the Public Interest (2017) 17 (1): 31–59.
https://doi.org/10.2308/apin-51746
Published: 01 December 2017
...Mitchell J. Stein; Steven E. Salterio; Teri Shearer ABSTRACT Calls for greater transparency of accounting and financial information in the aftermath of Enron and other accounting scandals appeared to offer the opportunity for greater public accountability within financial reporting. Our analysis...
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