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The Economic Consequences of Tax Service Provider Sanctions: Evidence from KPMG's Deferred Prosecution Agreement 税务服务提供商制裁的经济后果:来自毕马威暂缓起诉协议的证据
IF 1.6
Journal of the American Taxation Association Pub Date : 2016-03-31 DOI: 10.2308/ATAX-51272
Andrew R. Finley, James Stekelberg
{"title":"The Economic Consequences of Tax Service Provider Sanctions: Evidence from KPMG's Deferred Prosecution Agreement","authors":"Andrew R. Finley, James Stekelberg","doi":"10.2308/ATAX-51272","DOIUrl":"https://doi.org/10.2308/ATAX-51272","url":null,"abstract":"ABSTRACT: This study investigates the effect of KPMG's Deferred Prosecution Agreement (DPA) on the accounting firm's ability to sell auditor-provided tax services (APTS) and its clients' tax avoidance. We document that following the DPA, clients were more likely to discontinue or reduce purchasing APTS from KPMG relative to the other Big 4 accounting firms. However, we do not find any evidence of a change in tax avoidance among KPMG clients continuing to purchase APTS following the DPA relative to other Big 4 clients. Broadly, our findings highlight how elevated reporting standards and external monitoring impose significant negative economic consequences on the service providers subject to these sanctions. At the same time, it appears clients do not suffer any observable tax costs by continuing to engage a sanctioned tax service provider.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2016-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68957574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 15
Retroactive Tax Legislation, Reported Earnings, and Investors' Responses to Earnings “Surprises”: Evidence from R&D Credit Extensions 溯及性税收立法、报告盈余和投资者对盈余“意外”的反应:来自研发信贷扩展的证据
IF 1.6
Journal of the American Taxation Association Pub Date : 2016-01-01 DOI: 10.2308/ATAX-51395
B. Bratten, David S. Hulse
{"title":"Retroactive Tax Legislation, Reported Earnings, and Investors' Responses to Earnings “Surprises”: Evidence from R&D Credit Extensions","authors":"B. Bratten, David S. Hulse","doi":"10.2308/ATAX-51395","DOIUrl":"https://doi.org/10.2308/ATAX-51395","url":null,"abstract":"ABSTRACT When Congress retroactively extends a temporary tax rule, the effect on earnings is complex because financial reporting standards require firms to apply the integral method using enacted t...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68957901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 13
The Effects of a Shared Interest and Regret Salience on Tax Evasion 共同利益和遗憾突出对逃税的影响
IF 1.6
Journal of the American Taxation Association Pub Date : 2015-12-01 DOI: 10.2308/ATAX-10478
Amy M. Hageman
{"title":"The Effects of a Shared Interest and Regret Salience on Tax Evasion","authors":"Amy M. Hageman","doi":"10.2308/ATAX-10478","DOIUrl":"https://doi.org/10.2308/ATAX-10478","url":null,"abstract":"B rink and White (2015) examine individual tax compliance and whether (1) a shared interest in the consequences of evasion, and (2) regret salience of a potential adverse audit influence tax compliance decisions. Given the vast amount of potential revenue lost each year due to taxpayer noncompliance, understanding the root causes of tax compliance decisions has important practical implications. Extant research on individual tax compliance has examined both economic factors (Allingham and Sandmo 1972), as well as non-economic factors such as ethical decision-making (Alm and Torgler 2011). However, previous research has not examined the effects of a shared interest in the consequences of a tax compliance decision, nor the influence of a shared interest under differing degrees of regret salience. To investigate the influence of a shared interest and regret salience on tax compliance decisions, Brink and White (2015) conduct an experiment using 147 experienced taxpayers as participants. Participants are assigned to conditions with either the presence (partner in a partnership) or absence (sole proprietor) of a shared interest, and either the presence (regret frame) or absence (control frame) of heightened awareness of regret. Results indicate that tax compliance is more likely when a shared interest is presence, as well as when regret salience is primed; however, there is not a significant interaction between the presence/absence of a shared interest and regret salience. Supplemental analysis indicates that tax evasion is judged to be more unethical when a shared interest is present than when it is absent, and that the emotional costs of tax evasion are higher in the presence of a shared interest. Brink and White (2015) contribute to the tax compliance literature in several important ways. Specifically, given the prevalence of a shared interest in the consequences of tax evasion (such as through partnerships and S corporations), surprisingly little is known about how the presence of a shared interest may influence tax compliance decisions. This study provides an excellent first step in","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2015-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68956001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Smoothness and the Value Relevance of Taxable Income 应税所得的平滑性与价值相关性
IF 1.6
Journal of the American Taxation Association Pub Date : 2015-08-01 DOI: 10.2308/ATAX-51252
Michael A. Mayberry, Sean McGuire, Thomas C. Omer
{"title":"Smoothness and the Value Relevance of Taxable Income","authors":"Michael A. Mayberry, Sean McGuire, Thomas C. Omer","doi":"10.2308/ATAX-51252","DOIUrl":"https://doi.org/10.2308/ATAX-51252","url":null,"abstract":"ABSTRACT: This study investigates whether the smoothness of estimated taxable income influences its value relevance. Contrary to research that finds that smoothness enhances the value relevance of book income, we find that smoothness reduces the value relevance of taxable income. We decompose the smoothness of taxable income into its innate and discretionary components and find that innate smoothness is not associated with the value relevance of taxable income. However, we find that discretionary smoothness is associated with a reduction in taxable income's value relevance, suggesting that discretionary smoothness either eliminates or reduces the information contained in taxable income. In additional analysis, we find that discretionary smoothness is also associated with higher levels of future tax avoidance, consistent with managers smoothing taxable income as part of their tax avoidance strategy. In combination, our results suggest that the reduced value relevance of estimated taxable income is a byprod...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2015-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68957485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 17
The Cash Flow and Behavioral Effects of Switching to a Single Sales Factor on State Taxation 转换为单一销售因素对国家税收的现金流和行为影响
IF 1.6
Journal of the American Taxation Association Pub Date : 2015-07-01 DOI: 10.2308/ATAX-51203
Charles W. Swenson
{"title":"The Cash Flow and Behavioral Effects of Switching to a Single Sales Factor on State Taxation","authors":"Charles W. Swenson","doi":"10.2308/ATAX-51203","DOIUrl":"https://doi.org/10.2308/ATAX-51203","url":null,"abstract":"ABSTRACT: This study examines the impact that switching to a single sales factor (SSF) formula for state corporate income tax apportionment has on local employment. Resolving previous conflicting work, I find that SSF increased employment only for locally based firms, resulting in economically insignificant aggregate employment gains. Beyond contributing to the policy debate, the study also introduces a new database that provides location-specific, establishment-level information for both public and privately owned firms.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2015-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68957367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
The Effects of a Shared Interest and Regret Salience on Tax Evasion 共同利益和遗憾突出对逃税的影响
IF 1.6
Journal of the American Taxation Association Pub Date : 2015-06-01 DOI: 10.2308/ATAX-51196
William D. Brink, R. White
{"title":"The Effects of a Shared Interest and Regret Salience on Tax Evasion","authors":"William D. Brink, R. White","doi":"10.2308/ATAX-51196","DOIUrl":"https://doi.org/10.2308/ATAX-51196","url":null,"abstract":"ABSTRACT: This study examines whether sharing the potential tax savings and the risk of penalties associated with tax evasion with another individual affects a decision maker's willingness to evade taxes. This study also explores whether increasing the salience of potential regret from an adverse audit decreases tax evasion behavior. Using a 2 × 2 experimental design with experienced taxpayers as participants, this study finds that participants are less willing to evade taxes when they share the potential tax savings and risk of penalties with another taxpayer compared to when the reporting decision affects solely the decision maker. Supplemental analysis shows that participants feel that tax evasion is more unethical when a shared interest is present. In addition, this study demonstrates that increasing regret salience from an adverse audit decreases participants' willingness to evade taxes. This study contributes to multiple literature streams, including taxpayer compliance, ethical decision making, and...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2015-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68957323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 16
The Relation between Business Property Values and Local Property Taxes 企业财产价值与地方财产税的关系
IF 1.6
Journal of the American Taxation Association Pub Date : 2015-04-01 DOI: 10.2308/ATAX-50951
K. Key, Teresa A. Lightner
{"title":"The Relation between Business Property Values and Local Property Taxes","authors":"K. Key, Teresa A. Lightner","doi":"10.2308/ATAX-50951","DOIUrl":"https://doi.org/10.2308/ATAX-50951","url":null,"abstract":"ABSTRACT: This study examines the relation between commercial and industrial property values and local property taxes using 1999 to 2009 data for the state of Georgia. Results show a negative relation between commercial values and property taxes, consistent with the new view of capital tax prediction that these taxes are borne, at least in part, by property owners. Incidence estimates show very high to full capitalization. There is little evidence of a relation between industrial property values and property taxes, contrary to prior research. This study is the first to provide empirical evidence of differences in commercial and industrial property tax incidence. The study contributes to the understanding of the capitalization of business taxes, which has been the subject of very little prior research. The results can inform policymakers who consider trade-offs in tax revenue needs, economic development, and issues of fairness in their localities.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2015-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68957109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
The Effects of Protest Format and Agent Use on Residential Appeals Adjustments 抗诉形式和代理人使用对住宅申诉调整的影响
IF 1.6
Journal of the American Taxation Association Pub Date : 2015-04-01 DOI: 10.2308/ATAX-50990
Elizabeth Plummer
{"title":"The Effects of Protest Format and Agent Use on Residential Appeals Adjustments","authors":"Elizabeth Plummer","doi":"10.2308/ATAX-50990","DOIUrl":"https://doi.org/10.2308/ATAX-50990","url":null,"abstract":"ABSTRACT:  This study examines how protest format and use of an agent affect the magnitude of the adjustments obtained in property tax appeals. The sample includes all single-family residential properties in Harris County, Texas for which a property tax protest was filed in 2010 or 2011 (n = 290,022). A protest can be settled in one of three formats: electronically (only when an agent is not used), an informal hearing, or a formal hearing. Because an owner's decision to use an agent is voluntary, I use a two-stage estimation process to help control for potential selection bias. The first-stage probit model is used to generate the predicted probability that an owner will use an agent, while the second-stage Tobit regression models the appeals adjustment as a function of protest format, agent use, control variables, and the selection-bias variable. Empirical results show that when an owner does not use an agent, appeals adjustments for electronic settlements are smaller than for informal settlements, and ap...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2015-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68957694","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Effectiveness of the R&D Tax Credit: Evidence from the Alternative Simplified Credit 研发税收抵免的有效性:来自替代性简化抵免的证据
IF 1.6
Journal of the American Taxation Association Pub Date : 2015-04-01 DOI: 10.2308/ATAX-50964
Andrew R. Finley, Stephen J. Lusch, Kirsten A. Cook
{"title":"The Effectiveness of the R&D Tax Credit: Evidence from the Alternative Simplified Credit","authors":"Andrew R. Finley, Stephen J. Lusch, Kirsten A. Cook","doi":"10.2308/ATAX-50964","DOIUrl":"https://doi.org/10.2308/ATAX-50964","url":null,"abstract":"ABSTRACT: We examine the influence of the Alternative Simplified Credit (ASC) on firms' research and development (R&D) spending. The ASC remedies a perceived flaw with the previous R&D tax credit regime that excluded firms with high R&D intensities during their fixed-base periods and/or high sales in the previous four years from claiming a credit. We document a large increase in R&D tax credit eligibility following the enactment of the ASC, and find that its effect on R&D spending was positive relative to firms not utilizing this new credit-calculation option. Specifically, we estimate that the ASC induced an additional $2.26 of R&D spending for every dollar of forgone tax revenue. These results provide evidence that the ASC has spurred R&D investment in a setting where firms have a choice between two credit-calculation methods. JEL Classifications: H25, H32, O31","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2015-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68957681","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 29
Cognitive Responses to Partitioned Pricing of Consumption Taxes: Consequences for State and Local Tax Revenues 对消费税分割定价的认知反应:对州和地方税收收入的影响
IF 1.6
Journal of the American Taxation Association Pub Date : 2015-04-01 DOI: 10.2308/ATAX-50953
Cynthia Blanthorne, Michael L. Roberts
{"title":"Cognitive Responses to Partitioned Pricing of Consumption Taxes: Consequences for State and Local Tax Revenues","authors":"Cynthia Blanthorne, Michael L. Roberts","doi":"10.2308/ATAX-50953","DOIUrl":"https://doi.org/10.2308/ATAX-50953","url":null,"abstract":"ABSTRACT: How do taxpayers respond cognitively to add-on sales taxes versus all-inclusive excise taxes? If structural variations produce cognitive differences, then do the differences affect buying behavior? These are important questions because consumer spending drives the U.S. economy and directly determines the amount of tax revenues collected from consumption taxes. If the negative opinion that people have about taxes (Tax Foundation 2009) increases the saliency of the tax, then an add-on sales tax might decrease consumer spending more than an all-inclusive excise tax pricing structure. Instead, results suggest that demand is higher when the add-on component is a sales tax as compared to an excise tax that is embedded into the total price. The effects on demand are even more pronounced and people recall lower prices when the add-on sales tax is presented as a percentage of the base price—as is generally the case in the U.S.—rather than as an additional currency component. Data Availability: Contact th...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2015-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68957667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
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