Journal of the American Taxation Association最新文献

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An Experiential Investigation of Tax Professionals' Contentious Interactions with Clients 税务专业人员与客户竞争性互动的经验调查
IF 1.6
Journal of the American Taxation Association Pub Date : 2018-06-01 DOI: 10.2308/ATAX-52174
Donna D. Bobek, Derek Dalton, Amy M. Hageman, Robin R. Radtke
{"title":"An Experiential Investigation of Tax Professionals' Contentious Interactions with Clients","authors":"Donna D. Bobek, Derek Dalton, Amy M. Hageman, Robin R. Radtke","doi":"10.2308/ATAX-52174","DOIUrl":"https://doi.org/10.2308/ATAX-52174","url":null,"abstract":"\u0000 This paper is a descriptive exploration of the under-researched area of contentious interactions between tax professionals in public accounting and their clients. We collect data in two waves. First, we employ an experiential questionnaire (EQ) to obtain rich, detailed data about actual contentious client interactions experienced by tax professionals. Second, we conduct a follow-up survey based on the results of the EQ to provide additional insight. We find that tax professionals often employ arguments relating to possible taxing authority (e.g., Internal Revenue Service) actions and the technical merits of the tax position to persuade their clients. We also provide additional details about the types of contentious issues tax professionals experience and how these issues are resolved. Importantly, our results point to a need for more training on how to deal with contentious issues, as most professionals strongly believe training is needed, even though few have actually received training.\u0000 Data Availability: Contact authors.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"74 10","pages":""},"PeriodicalIF":1.6,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41285243","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: 5
Tax Reform and Tax Experts 税制改革与税务专家
IF 1.6
Journal of the American Taxation Association Pub Date : 2018-05-01 DOI: 10.2308/ATAX-52143
J. Slemrod
{"title":"Tax Reform and Tax Experts","authors":"J. Slemrod","doi":"10.2308/ATAX-52143","DOIUrl":"https://doi.org/10.2308/ATAX-52143","url":null,"abstract":"ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is neither revenue neutral nor distributionally neutral, both aspects of which are troubling in light of the large long-run federal fiscal imbalance and rising income inequality. Regardless of one's normative evaluation, the TCJA provides scores of natural experiments that can inform us about the consequences of tax changes on a wide range of economic behaviors.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"40 1","pages":"83-88"},"PeriodicalIF":1.6,"publicationDate":"2018-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47855883","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: 11
Do Firms Do What They Say? The Effect of the American Jobs Creation Act of 2004 on R&D Spending 公司言行一致吗?2004年美国《创造就业法案》对研发支出的影响
IF 1.6
Journal of the American Taxation Association Pub Date : 2018-03-01 DOI: 10.2308/ATAX-51879
Q. Dong, Xin Zhao
{"title":"Do Firms Do What They Say? The Effect of the American Jobs Creation Act of 2004 on R&D Spending","authors":"Q. Dong, Xin Zhao","doi":"10.2308/ATAX-51879","DOIUrl":"https://doi.org/10.2308/ATAX-51879","url":null,"abstract":"ABSTRACT: Prior studies debate whether the temporary tax holiday provided by the American Jobs Creation Act of 2004 (AJCA) increased firm spending on domestic investment. Since internal equity is a...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"40 1","pages":"87-107"},"PeriodicalIF":1.6,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44326146","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
The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness 递延所得税资产评估备抵与企业信用
IF 1.6
Journal of the American Taxation Association Pub Date : 2018-03-01 DOI: 10.2308/ATAX-10557
Luke Watson
{"title":"The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness","authors":"Luke Watson","doi":"10.2308/ATAX-10557","DOIUrl":"https://doi.org/10.2308/ATAX-10557","url":null,"abstract":"","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"40 1","pages":"81-85"},"PeriodicalIF":1.6,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43447334","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
An Examination of the Impact of Tax Avoidance on the Readability of Tax Footnotes 避税对税务注脚可读性影响的研究
IF 1.6
Journal of the American Taxation Association Pub Date : 2018-03-01 DOI: 10.2308/ATAX-51812
K. Inger, Michele D. Meckfessel, Mi Zhou, Weiguo Fan
{"title":"An Examination of the Impact of Tax Avoidance on the Readability of Tax Footnotes","authors":"K. Inger, Michele D. Meckfessel, Mi Zhou, Weiguo Fan","doi":"10.2308/ATAX-51812","DOIUrl":"https://doi.org/10.2308/ATAX-51812","url":null,"abstract":"ABSTRACT: Due to the proprietary nature of tax returns, the tax footnote is the primary source of information for stakeholders about a firm's tax position. However, studies suggest the tax authorit...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"40 1","pages":"1-29"},"PeriodicalIF":1.6,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42360715","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: 35
Are Corporate Risk-Taking Practices Indicative of Aggressive Reporting Practices? 企业风险承担实践是否表明了激进的报告实践?
IF 1.6
Journal of the American Taxation Association Pub Date : 2018-03-01 DOI: 10.2308/ATAX-51809
M. M. Frank, Luann J. Lynch, S. Rego, Rong Zhao
{"title":"Are Corporate Risk-Taking Practices Indicative of Aggressive Reporting Practices?","authors":"M. M. Frank, Luann J. Lynch, S. Rego, Rong Zhao","doi":"10.2308/ATAX-51809","DOIUrl":"https://doi.org/10.2308/ATAX-51809","url":null,"abstract":"ABSTRACT: We examine empirically whether the manner of risk-taking in which firms engage is associated with aggressive reporting practices. Theoretical and anecdotal evidence suggests that firms face a trade-off between risk-taking and managerial opportunism as they seek to produce higher returns. In the period before the Sarbanes-Oxley Act of 2002 (SOX), we find that firms with more risk-taking through external asset growth are more likely to engage in aggressive reporting, but the reverse is true for firms with a practice of risk-taking through organic growth. Consistent with evidence in prior research on the improved quality of financial reporting after SOX, the positive association between a practice of risk-taking through asset growth and aggressive reporting is attenuated in the post-SOX period.","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"40 1","pages":"31-55"},"PeriodicalIF":1.6,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45579495","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
Estimating the Potential Revenue Impact of Taxing LIFO Reserves in the Current Low Commodity Price Environment 在当前商品价格低迷的环境下,预估对后进先出储备征税的潜在收入影响
IF 1.6
Journal of the American Taxation Association Pub Date : 2018-01-01 DOI: 10.2308/ATAX-51992
D. Tinkelman, Christine Tan
{"title":"Estimating the Potential Revenue Impact of Taxing LIFO Reserves in the Current Low Commodity Price Environment","authors":"D. Tinkelman, Christine Tan","doi":"10.2308/ATAX-51992","DOIUrl":"https://doi.org/10.2308/ATAX-51992","url":null,"abstract":"ABSTRACT Public company LIFO reserves fell from 2012 to 2015, a time when commodity prices generally fell, and LIFO reserves and commodity prices both rose moderately in 2016. Using a combination o...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"40 1","pages":"45-61"},"PeriodicalIF":1.6,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68958224","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
Perspectives on Corporate Tax Planning: Observations from the Past Decade 企业税收筹划的视角:过去十年的观察
IF 1.6
Journal of the American Taxation Association Pub Date : 2018-01-01 DOI: 10.2308/ATAX-51993
Jaron H. Wilde, R. Wilson
{"title":"Perspectives on Corporate Tax Planning: Observations from the Past Decade","authors":"Jaron H. Wilde, R. Wilson","doi":"10.2308/ATAX-51993","DOIUrl":"https://doi.org/10.2308/ATAX-51993","url":null,"abstract":"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 ac...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"68 1","pages":"63-81"},"PeriodicalIF":1.6,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68958291","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: 173
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 : 2018-01-01 DOI: 10.2308/ATAX-51996
Donna D. Bobek
{"title":"Do Consumer-Directed Tax Credits Effectively Increase Demand? Experimental Evidence of Conditional Success","authors":"Donna D. Bobek","doi":"10.2308/ATAX-51996","DOIUrl":"https://doi.org/10.2308/ATAX-51996","url":null,"abstract":"","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"40 1","pages":"21-24"},"PeriodicalIF":1.6,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68958300","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
Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights 股权补偿与避税:管理激励与税收利益的脱钩与股东权利效力的再检验
IF 1.6
Journal of the American Taxation Association Pub Date : 2017-10-06 DOI: 10.2308/ATAX-51755
Jeri K. Seidman, Bridget Stomberg
{"title":"Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights","authors":"Jeri K. Seidman, Bridget Stomberg","doi":"10.2308/ATAX-51755","DOIUrl":"https://doi.org/10.2308/ATAX-51755","url":null,"abstract":"ABSTRACT: Much empirical evidence is consistent with properly incentivized executives engaging in more tax avoidance. However, other studies provide evidence consistent with tax avoidance facilitat...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"39 1","pages":"21-41"},"PeriodicalIF":1.6,"publicationDate":"2017-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45587326","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: 27
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