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Keywords: tax planning
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Journal Articles
Journal of the American Taxation Association (2023) 45 (2): 117–146.
Published: 01 September 2023
... subsidiaries encourage timelier loss recognition. tax planning goodwill impairments tax havens Goodwill is a large and increasingly important component of firms’ balance sheets, and goodwill impairments are economically important and costly to firms (e.g., Nunes, Roland, Todorova, and Warner...
Journal Articles
Journal of the American Taxation Association (2023) 45 (1): 7–34.
Published: 01 March 2023
... 02 2022 2023 heuristics decision bias tax decisions tax planning rational inattention This study investigates biases in decisions with tax implications (tax decisions). The financial consequences of a tax decision typically depend on the tax rate and the tax base...
Journal Articles
Journal of the American Taxation Association (2018) 40 (2): 63–81.
Published: 01 September 2018
...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...
Journal Articles
Journal of the American Taxation Association (2017) 39 (2): 63–79.
Published: 01 September 2017
...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...
Journal Articles
Journal of the American Taxation Association (2014) 36 (2): 27–53.
Published: 01 November 2014
... 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...