发布求助
文献互助 智能选刊 最新文献

Journal of the American Taxation Association最新文献

筛选
英文 中文
Book Reviews 书评
IF 1.6
Journal of the American Taxation Association Pub Date : 2023-03-01 DOI: 10.2308/jata-2023-009
Jay A. Soled
{"title":"Book Reviews","authors":"Jay A. Soled","doi":"10.2308/jata-2023-009","DOIUrl":"https://doi.org/10.2308/jata-2023-009","url":null,"abstract":"","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44128748","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
Summaries of Papers In This Issue 本期论文摘要
Journal of the American Taxation Association Pub Date : 2023-03-01 DOI: 10.2308/jata-2023-008
{"title":"Summaries of Papers In This Issue","authors":"","doi":"10.2308/jata-2023-008","DOIUrl":"https://doi.org/10.2308/jata-2023-008","url":null,"abstract":"","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135288577","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
The Effect of Tax Avoidance on Capital Structure Choices 避税对资本结构选择的影响
Journal of the American Taxation Association Pub Date : 2023-03-01 DOI: 10.2308/jata-19-049
Yoojin Lee, Terry Shevlin, Aruhn Venkat
{"title":"The Effect of Tax Avoidance on Capital Structure Choices","authors":"Yoojin Lee, Terry Shevlin, Aruhn Venkat","doi":"10.2308/jata-19-049","DOIUrl":"https://doi.org/10.2308/jata-19-049","url":null,"abstract":"ABSTRACT Existing studies find that tax avoidance affects the cost of debt and equity in different ways but does not examine the consequences of these associations. This study examines a direct and important implication of the effect of tax avoidance on the cost of debt and equity: capital structure choices. Using logit regressions, we find that tax avoidance is positively associated with the probability of issuing equity rather than debt. We use mediation (i.e., path) analyses to provide evidence that the effects of overall tax avoidance and risky tax avoidance on pre-corporate tax cost of equity and debt partially explain our main effects. For stronger identification, we exploit a plausibly exogenous Ninth Circuit decision to implement a difference-in-differences design. Finally, we find indirect evidence that managerial focus on GAAP effective tax rate to estimate the after-tax cost of debt (Graham, Hanlon, Shevlin, and Shroff 2017), partially explaining our main results.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135594058","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: 4
Editorial Policy 编辑政策
Journal of the American Taxation Association Pub Date : 2023-03-01 DOI: 10.2308/0198-9073-45.1.e
{"title":"Editorial Policy","authors":"","doi":"10.2308/0198-9073-45.1.e","DOIUrl":"https://doi.org/10.2308/0198-9073-45.1.e","url":null,"abstract":"","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135288578","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
Covers and Front Matter 封面及封面
Journal of the American Taxation Association Pub Date : 2023-03-01 DOI: 10.2308/0198-9073-45.1.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/0198-9073-45.1.i","DOIUrl":"https://doi.org/10.2308/0198-9073-45.1.i","url":null,"abstract":"","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135288579","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
Examining Tax Strategy Choice 检视税务策略选择
Journal of the American Taxation Association Pub Date : 2023-03-01 DOI: 10.2308/jata-19-035
Stevanie S. Neuman
{"title":"Examining Tax Strategy Choice","authors":"Stevanie S. Neuman","doi":"10.2308/jata-19-035","DOIUrl":"https://doi.org/10.2308/jata-19-035","url":null,"abstract":"ABSTRACT Most recent tax research examines the level of firms’ effective tax rates (ETRs), focusing on tax avoidance. However, theoretical work and research on book-tax tradeoffs and reputational costs indicate that some firms have other tax planning goals. Moreover, anecdotal evidence suggests that consistent tax outcomes are important; therefore, the volatility of ETRs may be an alternative aspect of firms’ tax planning. In this study, I find that some firms utilize a second, distinct approach to tax strategy—maintaining low ETR volatility—by documenting systematic differences in firm characteristics associated with each tax strategy approach and a predictable shift in characteristics when firms change tax strategies. In combination, these results identify at least two distinct approaches to tax strategy. I also find that firms exhibiting low ETR volatility earn significantly higher median buy-and-hold returns than firms exhibiting low ETR levels, consistent with benefits to alternative tax strategies. Data Availability: Data used in this study are available from public sources identified in the paper. JEL Classifications: M40; M41; M49.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135742777","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: 2
The Effect of Intellectual Property Boxes on Innovative Activity & Tax Benefits 知识产权盒子对创新活动和税收优惠的影响
IF 1.6
Journal of the American Taxation Association Pub Date : 2022-10-25 DOI: 10.2308/jata-2021-013
T. Bornemann, S. Laplante, Benjamin Osswald
{"title":"The Effect of Intellectual Property Boxes on Innovative Activity & Tax Benefits","authors":"T. Bornemann, S. Laplante, Benjamin Osswald","doi":"10.2308/jata-2021-013","DOIUrl":"https://doi.org/10.2308/jata-2021-013","url":null,"abstract":"We exploit a quasi-experimental setting with high internal validity to measure the effect of adopting an intellectual property (IP) box on innovative activity and tax benefits. We document innovative activity increases, including patent applications, grants, and highly skilled employment, at the expense of patent quality. Domestic firms drive this effect. We also provide evidence that firms with patents, on average, enjoy up to 7.0 percent lower effective tax rates, with the most significant tax benefits accruing to multinational firms compared to domestic firms. We use the Belgium IP box that limits tax benefits to patent income. Prior IP box literature analyzes heterogeneous IP boxes and provides evidence of substantial increases in patent applications in response to IP box adoption. Our results suggest the patent-income only IP box leads to a modest increase in innovative activity by a maximum of 5.1 percent, with multinationals benefitting relatively more from a financial perspective.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2022-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45541383","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
Federal Taxation: Comprehensive Topics 联邦税务：综合主题
IF 1.6
Journal of the American Taxation Association Pub Date : 2022-09-01 DOI: 10.2308/jata-10816
H. Adler
{"title":"Federal Taxation: Comprehensive Topics","authors":"H. Adler","doi":"10.2308/jata-10816","DOIUrl":"https://doi.org/10.2308/jata-10816","url":null,"abstract":"","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48253796","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
Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act 公司对《减税与就业法案》规定的一次性过渡税的初步估计
IF 1.6
Journal of the American Taxation Association Pub Date : 2022-05-16 DOI: 10.2308/jata-2021-021
Shannon Chen, M. Erickson, Michelle Harding, Bridget Stomberg, Junwei Xia
{"title":"Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act","authors":"Shannon Chen, M. Erickson, Michelle Harding, Bridget Stomberg, Junwei Xia","doi":"10.2308/jata-2021-021","DOIUrl":"https://doi.org/10.2308/jata-2021-021","url":null,"abstract":"We use the Tax Cuts and Jobs Act as a setting to offer new insights into companies’ tax accruals. We examine companies’ estimates of the mandatory one-time transition tax on previously untaxed foreign earnings. We exploit the one-year measurement period provided by SAB 118 during which companies could adjust their initial transition tax estimates to examine how companies’ information gathering and processing costs affect these estimates. We find more accurate initial estimates for companies (1) with political access, (2) with less busy financial statement auditors, and (3) who previously accrued estimated incremental U.S. tax on foreign earnings. Finally, we find companies with incentives to manage external perceptions that they pay their “fair share” of tax are more likely to overstate their initial transition tax estimates. Our study provides evidence of cross-sectional differences in companies’ financial reporting of income taxes during a politically sensitive time.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2022-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41452002","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
Boards’ Reactions to Problems in Accounting for Income Taxes 董事会对所得税会计问题的反应
IF 1.6
Journal of the American Taxation Association Pub Date : 2022-03-10 DOI: 10.2308/jata-2020-021
Adam Olson, Paul Ordyna
{"title":"Boards’ Reactions to Problems in Accounting for Income Taxes","authors":"Adam Olson, Paul Ordyna","doi":"10.2308/jata-2020-021","DOIUrl":"https://doi.org/10.2308/jata-2020-021","url":null,"abstract":"Accounting for income tax (AFIT) problems are among the most common and persistent of accounting problems. We examine boards’ reactions to AFIT accounting problems compared to reactions to problems originating from other areas of accounting. Specifically, we investigate executive turnover decisions surrounding announcements of control weaknesses and restatements in AFIT compared to turnover decisions around announcements of control weaknesses and restatements in other accounts. We find that CFO and CEO turnover are not statistically different around AFIT control weaknesses compared to other control weaknesses. We also find that CFO and CEO turnover is higher around AFIT restatements compared to other restatements. We find no similar pattern with auditor turnover or around other types of control weaknesses or restatements. Overall, our study suggests boards hold top executives accountable for problems occurring in AFIT differently than problems occurring in other areas of accounting.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2022-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46875574","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信