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Keywords: tax planning
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Journal Articles
Journal of the American Taxation Association (2023) 45 (1): 7–34.
Published: 01 March 2023
.... De facto, the risk is with the tax department. And, of course, that is not so easy for the employees. (Executive B). Sources of Time Constraints  Which factors induce time constraints in real-world tax decisions? • In practice, tax planning and tax decisions happen often at the end...
Journal Articles
Journal of the American Taxation Association (2022)
Published: 28 July 2022
...: Abstract: JATA-2021-004R4 Article Does Tax Deductibility Affect Goodwill Impairment Decisions? Does Tax Deductibility Affect Goodwill Impairment Decisions? Archival Financial Accounting; Taxation; Archival Tax planning; Goodwill Impairments; Tax Havens Sarah Khalil Miles Romney Steven Utke Using a setting...
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