... in income tax avoidance. Data Availability: The data that support the ndings of this study are available from the U.S. Department of Labor's Wage and Hour Division. JEL Classi cations: H25; H26; K31; K34. Keywords: tax planning; tax compliance; employee classi cation; nonincome taxes; payroll taxes. I...

... of Business, Department of Accounting, Tallahassee, FL, USA; Steven Utke, University of Connecticut, School of Business, Accounting Department, Storrs, CT, USA. Editor’s note: Accepted by Senior Editor Ryan J. Wilson. 05 02 2021 19 07 2022 21 07 2022 2023 tax planning...

..., Department of Finance, Accounting and Statistics, Vienna, Austria; Matthias Kasper, University of Vienna, Faculty of Psychology, Department of Occupational, Economic, and Social Psychology, Vienna, Austria. heuristics decision bias tax decisions tax planning rational inattention This study...

...Jaron H. Wilde; Ryan J. Wilson ABSTRACT Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled the public's awareness of corporate tax activities. Academic research on corporate tax planning has grown...

...Kim Honaker; Divesh S. Sharma ABSTRACT This study investigates the effects of the Internal Revenue Service requiring confidential Schedule UTP disclosures on corporate tax planning over the period from 2008 to 2013. We make three important observations using a difference-in-differences design...

... investments affects both repatriation and income shifting decisions. We show how the model can be used to refine extant research. We then apply it to a novel setting—using e-commerce for tax planning. We find firms in manufacturing industries with high levels of e-commerce have economically significant lower...