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
Covers and Front Matter 封面和封面
IF 1.6
Journal of the American Taxation Association Pub Date : 2019-09-01 DOI: 10.2308/1558-8017-41.2.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/1558-8017-41.2.i","DOIUrl":"https://doi.org/10.2308/1558-8017-41.2.i","url":null,"abstract":"","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48470745","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
DISCUSSION OF Did the FASB's Simplification Initiative Increase Errors in Analysts' Implied ETR Forecasts? Evidence from Early Adoption of ASU 2016-09 美国财务会计准则委员会(FASB)的简化计划是否增加了分析师隐含ETR预测的误差?早期采用ASU的证据2016-09
IF 1.6
Journal of the American Taxation Association Pub Date : 2019-03-01 DOI: 10.2308/ATAX-52411
Rebecca Lester
{"title":"DISCUSSION OF Did the FASB's Simplification Initiative Increase Errors in Analysts' Implied ETR Forecasts? Evidence from Early Adoption of ASU 2016-09","authors":"Rebecca Lester","doi":"10.2308/ATAX-52411","DOIUrl":"https://doi.org/10.2308/ATAX-52411","url":null,"abstract":"","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45259331","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 Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers' Inferences 税收意外对避税措施的潜在影响及研究者的推论
IF 1.6
Journal of the American Taxation Association Pub Date : 2019-03-01 DOI: 10.2308/ATAX-52135
Chelsea Rae Austin
{"title":"The Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers' Inferences","authors":"Chelsea Rae Austin","doi":"10.2308/ATAX-52135","DOIUrl":"https://doi.org/10.2308/ATAX-52135","url":null,"abstract":"ABSTRACT While not explicitly stated, many tax avoidance studies seek to investigate tax avoidance that is the result of firms' deliberate actions. However, measures of firms' tax avoidance can als...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42442658","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: 9
Income Shifting Using a Cost-Sharing Arrangement 使用成本分担安排的收入转移
IF 1.6
Journal of the American Taxation Association Pub Date : 2019-03-01 DOI: 10.2308/ATAX-52142
L. Simone, R. Sansing
{"title":"Income Shifting Using a Cost-Sharing Arrangement","authors":"L. Simone, R. Sansing","doi":"10.2308/ATAX-52142","DOIUrl":"https://doi.org/10.2308/ATAX-52142","url":null,"abstract":"ABSTRACT This study investigates the use of a cost-sharing arrangement (CSA) by a multinational corporation (MNC) to shift the income attributable to intangible property (IP) to low-tax foreign jur...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2019-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46948890","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: 24
The Effect of Acquirer Net Operating Losses on Acquisition Premiums and Acquirer Abnormal Returns 收单机构净经营损失对收购溢价和收单机构异常收益的影响
IF 1.6
Journal of the American Taxation Association Pub Date : 2019-02-01 DOI: 10.2308/ATAX-52395
Merle M. Erickson, Karen Ton, Shiing-wu Wang
{"title":"The Effect of Acquirer Net Operating Losses on Acquisition Premiums and Acquirer Abnormal Returns","authors":"Merle M. Erickson, Karen Ton, Shiing-wu Wang","doi":"10.2308/ATAX-52395","DOIUrl":"https://doi.org/10.2308/ATAX-52395","url":null,"abstract":"\u0000 This study examines whether acquirer NOL-related tax benefits generated in an acquisition are shared with the target. For a sample of 1,959 acquisitions, we find that acquisitions of profitable targets by acquirers with NOLs are associated with higher acquisition premiums than acquisitions by non-NOL acquirers. This result indicates that potential post-acquisition tax benefits from use of acquirer NOLs are shared with the target in the form of higher transaction prices. We also find that the acquirer's merger announcement stock price response is positively associated with these tax benefits, which is consistent with the conclusion that acquirers retain part of these potential tax benefits.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49621257","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 Information Content from Releases of the Deferred Tax Valuation Allowance 递延所得税估值免税额公告的信息内容
IF 1.6
Journal of the American Taxation Association Pub Date : 2019-02-01 DOI: 10.2308/ATAX-52394
Andrew R. Finley, A. Ribal
{"title":"The Information Content from Releases of the Deferred Tax Valuation Allowance","authors":"Andrew R. Finley, A. Ribal","doi":"10.2308/ATAX-52394","DOIUrl":"https://doi.org/10.2308/ATAX-52394","url":null,"abstract":"\u0000 We examine the extent to which deferred tax valuation allowance (VA) releases—a discretionary accounting judgment that increases net income based on estimated future tax benefit realizations—are predictive of future earnings. We first find that profitable firms releasing at least a portion of a full VA have higher subsequent earnings relative to a control group that maintains a full VA. These results vary depending on firms' cumulative profitability in recent years and suggest some firms appear to rely on historical fact patterns rather than estimations of future profitability to justify the VA release. In additional analysis, we observe that among firms lacking cumulative profits in recent years, VA releasers generate higher subsequent abnormal returns than VA maintainers, suggesting investors are not timely responding to the information content from the VA release decision.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43373503","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
Do Consumer-Directed Tax Credits Effectively Increase Demand? Experimental Evidence of Conditional Success 消费者导向的税收抵免能有效增加需求吗?条件成功的实验证据
IF 1.6
Journal of the American Taxation Association Pub Date : 2018-09-01 DOI: 10.2308/ATAX-51960
Shane R. Stinson, B. Barnes, Steve Buchheit, M. Morrow
{"title":"Do Consumer-Directed Tax Credits Effectively Increase Demand? Experimental Evidence of Conditional Success","authors":"Shane R. Stinson, B. Barnes, Steve Buchheit, M. Morrow","doi":"10.2308/ATAX-51960","DOIUrl":"https://doi.org/10.2308/ATAX-51960","url":null,"abstract":"ABSTRACT We investigate whether consumer-directed tax credits motivate purchasing behavior in the same manner as traditional retail concessions (e.g., price discounts). In our experimental study, c...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46154210","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: 6
Internal Information Quality and Tax-Motivated Income Shifting 内部信息质量与税收激励的收入转移
IF 1.6
Journal of the American Taxation Association Pub Date : 2018-09-01 DOI: 10.2308/ATAX-51959
Sean McGuire, Scott G. Rane, C. Weaver
{"title":"Internal Information Quality and Tax-Motivated Income Shifting","authors":"Sean McGuire, Scott G. Rane, C. Weaver","doi":"10.2308/ATAX-51959","DOIUrl":"https://doi.org/10.2308/ATAX-51959","url":null,"abstract":"ABSTRACT This study examines whether the quality of a firm's internal information environment influences its tax-motivated income shifting activities. Although income shifting is an important tax-planning strategy, evidence regarding its determinants is limited. We find that higher internal information quality (IIQ) is associated with greater tax-motivated income shifting, which suggests that higher IIQ enables managers to better identify and execute income shifting opportunities. We find that the influence of IIQ on tax-motivated income shifting varies with firm characteristics. Specifically, we find that higher IIQ is associated with tax-motivated income shifting for firms with greater uncertainty and greater coordination needs. Overall, these results suggest that the improved information obtained through higher-quality internal information environments allows managers to increase tax-motivated income shifting.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47731237","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: 37
The Impact of Regulation on Executive Compensation: IRC Section 162(m) and the Unexpected Exclusion of CFOs 监管对高管薪酬的影响：IRC第162（m）条和首席财务官的意外排除
IF 1.6
Journal of the American Taxation Association Pub Date : 2018-09-01 DOI: 10.2308/ATAX-52248
S. Balsam, J. Evans, Amy J. N. Yurko
{"title":"The Impact of Regulation on Executive Compensation: IRC Section 162(m) and the Unexpected Exclusion of CFOs","authors":"S. Balsam, J. Evans, Amy J. N. Yurko","doi":"10.2308/ATAX-52248","DOIUrl":"https://doi.org/10.2308/ATAX-52248","url":null,"abstract":"\u0000 IRC §162(m) originally denied corporations tax deductions for nonperformance compensation in excess of $1 million per executive when paid to the CEO and the next four highest paid named executive officers. Following the 2006 SEC proxy statement revision, which the IRS deemed incompatible with §162(m), the IRS excluded CFOs from §162(m). This exclusion exogenously altered the CFO compensation environment, creating a natural experiment we exploit to examine how §162(m) influences executive compensation. Using a difference-in-differences design, our analysis allows us to draw causal influences generally lacking in prior §162(m) studies. We find that after the IRS exclusion of CFOs, firms increased the nonperformance compensation of CFOs who otherwise would have been affected by §162(m). Consistent with the shift to less risky compensation reducing the risk premium demanded by CFOs, we find some evidence of a reduction in their compensation growth. Our analysis provides evidence that tax policy influences compensation design.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43554849","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
Book Reviews 书评
IF 1.6
Journal of the American Taxation Association Pub Date : 2018-09-01 DOI: 10.2308/atax-10609
Jay A. Soled
{"title":"Book Reviews","authors":"Jay A. Soled","doi":"10.2308/atax-10609","DOIUrl":"https://doi.org/10.2308/atax-10609","url":null,"abstract":"In each issue, JATA publishes reviews of textbooks and other books of interest to tax scholars. All book reviews are solicited by the Associate Editor. However, if you know of a book that you would like reviewed, or if you are interested in reviewing a book, please contact the Associate Editor.\u0000 The Associate Editor is:\u0000 Jay A. Soled\u0000 Department of Accounting and Information Systems\u0000 Rutgers University\u0000 1 Washington Park\u0000 Newark, New Jersey 07102\u0000 Phone: (973) 353-1727\u0000 Fax: (973) 375-1283\u0000 Email: jaysoled@andromeda.rutgers.edu","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49642454","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