Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Business Law, Public Responsibility, and Ethics (24)
- Social and Behavioral Sciences (21)
- Law (20)
- Tax Law (15)
- Accounting (13)
-
- Taxation-Federal (13)
- Entrepreneurial and Small Business Operations (11)
- Economics (10)
- Labor Relations (10)
- Public Affairs, Public Policy and Public Administration (7)
- Corporate Finance (6)
- Finance and Financial Management (6)
- Sociology (6)
- Taxation-State and Local (6)
- Work, Economy and Organizations (6)
- Business Administration, Management, and Operations (5)
- Economic Policy (5)
- Taxation-Transnational (5)
- Law and Economics (4)
- Management Information Systems (4)
- Management Sciences and Quantitative Methods (4)
- Marketing (4)
- Political Science (4)
- Public Economics (4)
- Sales and Merchandising (4)
- Strategic Management Policy (4)
- Arts and Humanities (3)
- Business and Corporate Communications (3)
- Institution
-
- Selected Works (22)
- San Jose State University (9)
- Singapore Management University (5)
- University of Pennsylvania Carey Law School (4)
- De La Salle University (3)
-
- Technological University Dublin (3)
- Central Bank of Nigeria (2)
- Embry-Riddle Aeronautical University (2)
- Johnson & Wales University (2)
- Montclair State University (2)
- Harrisburg University of Science and Technology (1)
- Olivet Nazarene University (1)
- Pepperdine University (1)
- Pittsburg State University (1)
- Southern Illinois University Edwardsville (1)
- Stephen F. Austin State University (1)
- University of Massachusetts Boston (1)
- University of Northern Iowa (1)
- University of Tennessee, Knoxville (1)
- Winthrop University (1)
- Keyword
-
- Informal economy (18)
- Informal sector (18)
- Economics (15)
- Shadow economy (13)
- Business (10)
-
- Development economics (10)
- Economic sociology (10)
- Sociology (10)
- Business ethics (9)
- Labour law (8)
- Tax evasion (8)
- Labor economics (6)
- Labour economics (6)
- Taxation (6)
- Development studies (5)
- Social sciences (5)
- Underground economy (5)
- Entrepreneurship (4)
- European Union (4)
- Labor law (4)
- Budget (3)
- Public policy (3)
- Social science (3)
- Tax (3)
- Tax avoidance (3)
- Undeclared work (3)
- Business economics (2)
- Business studies (2)
- Corpus Linguistics (2)
- Discourse (2)
- Publication
-
- Colin C Williams (19)
- The Contemporary Tax Journal (9)
- All Faculty Scholarship (4)
- Research Collection School Of Accountancy (4)
- Angelo King Institute for Economic and Business Studies (AKI) (3)
-
- Bullion (2)
- MBA Faculty Conference Papers & Journal Articles (2)
- Other (2)
- Sebastien J Bradley (2)
- Books/Book Chapters (1)
- Brooke Harrington (1)
- Chancellor’s Honors Program Projects (1)
- Department of Accounting and Finance Faculty Scholarship and Creative Works (1)
- Department of Information Management and Business Analytics Faculty Scholarship and Creative Works (1)
- Faculty Publications (1)
- Graduate Student Works (1)
- Graziadio Working Paper Series (1)
- Harrisburg University Research Symposium (2018 & 2019) (1)
- Honors Program Theses (1)
- Manuscript Collection (1)
- New England Journal of Public Policy (1)
- Paper Presentations (1)
- Publications (1)
- Research Collection Yong Pung How School Of Law (1)
- SIUE Faculty Research, Scholarship, and Creative Activity (1)
- Scholar Week 2016 - present (1)
- Publication Type
- File Type
Articles 1 - 30 of 64
Full-Text Articles in Taxation
Diagnostic Report On Undeclared Work In Albania: Preliminary Report, Colin C. Williams
Diagnostic Report On Undeclared Work In Albania: Preliminary Report, Colin C. Williams
Colin C Williams
Diagnostic Report On Undeclared Work In The Former Yugoslav Republic Of Macedonia, Colin C. Williams
Diagnostic Report On Undeclared Work In The Former Yugoslav Republic Of Macedonia, Colin C. Williams
Colin C Williams
Corporate Income Tax And Manufacturing Sector Performance In Nigeria: A Panel Data Analysis, Ogudu George Nwoge, Kingsley Imandojemu, Akinlosotu Nathaniel Toyosi
Corporate Income Tax And Manufacturing Sector Performance In Nigeria: A Panel Data Analysis, Ogudu George Nwoge, Kingsley Imandojemu, Akinlosotu Nathaniel Toyosi
Bullion
The study examined the impact of corporate income tax on the performance of the manufacturing sector in Nigeria from 2013 – 2017. The ex-post facto research design was adopted for this study. The population of this study covered all the 23 registered manufacturing firms dealing with consumable foods in Nigeria. The sample of five manufacturing firms, dealing with consumable foods in Nigeria which represent 35% of the quoted manufacturing firms on the Nigerian Stock Exchange (NSE) market was selected for the study. This study made use of the fixed and random effect regression technique. The result showed that company income …
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo
Research Collection School Of Accountancy
Using aninternational sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as home country legal institutions and tax system characteristics.We explore the effects of two country-level institutional characteristics—strength of lega linstitutions and capital market pressure—on the relation between societal trust and tax avoidance. We find that the relation between trust and tax avoidance is less pronounced when legal institutions in a country are stronger and is more pronounced when capital market pressure is stronger. Finally, we examine …
Tackling Undeclared Work In The Agricultural Sector, Colin C. Williams
Tackling Undeclared Work In The Agricultural Sector, Colin C. Williams
Colin C Williams
Glossary Of Terms: European Platform Tackling Undeclared Work, Colin C. Williams
Glossary Of Terms: European Platform Tackling Undeclared Work, Colin C. Williams
Colin C Williams
Evaluation Of The Application Of Double Taxation On International Services Transactions From Brazilian Airlines, Franco Daffos Torres, Raquel Sa Brito Rojas, Ricardo Araujo Kurokawa Bico, Rodrigo Saldanha Marinho
Evaluation Of The Application Of Double Taxation On International Services Transactions From Brazilian Airlines, Franco Daffos Torres, Raquel Sa Brito Rojas, Ricardo Araujo Kurokawa Bico, Rodrigo Saldanha Marinho
Graduate Student Works
Globalization tends to stimulate transactions between different countries by offering products and services with different quality and prices. During the negotiations, there is a tax over payment remitted abroad that involves agreements between countries. This research project aims to understand all the double taxation agreements between Brazil and foreign countries inserting them into the decision making process of hiring a service abroad. Using the Business Process Management methodology it could be seen that double taxation is not considered today on the study of hiring a service abroad, which can lead to an increase on company’s costs. This project proposes a …
Turning Vice Into Virtue: Institutional Work And Professional Misconduct, Elisabeth Brooke Harrington
Turning Vice Into Virtue: Institutional Work And Professional Misconduct, Elisabeth Brooke Harrington
Brooke Harrington
Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi
Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi
Colin C Williams
Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams
Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams
Colin C Williams
Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams
Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams
Colin C Williams
How To Reduce The Tax Bill Of A Multinational Technology Company?, Dimitrios V. Siskos
How To Reduce The Tax Bill Of A Multinational Technology Company?, Dimitrios V. Siskos
Publications
It is said that nothing in this world is certain except for death and taxes. For those with clever accountants, however, the latter can be kept to a minimum. Particularly, companies seek to minimize their tax liability through "tax planning", adopting deductions, rebates, exemptions and other “legal” tools that the domestic tax system provides to them. However, while tax planning is considered to be quite logical in the terms of making profit, there is a grey area between this and "tax avoidance”. This paper suggests a legitimate tax plan for a multinational technology company that minimizes its tax obligations1, without …
Imperative Of Fiscal Discipline In Sustaining Economic Growth, Uche Uwaleke
Imperative Of Fiscal Discipline In Sustaining Economic Growth, Uche Uwaleke
Bullion
The Nigerian economy technically exited a recession since the second half of 2017 but the growth in GDP has remained weak and fragile. The concept of fiscal discipline can be viewed from three perspectives. The first is by public finance theorist, Richard Musgrave, Another view by John Mikesell (cited in Musgrave and Musgrave, 1989), The third usage by Axelrod extends the coverage of fiscal discipline to legislators. This paper examines why fiscal discipline is essential for Nigeria, experiences of peer countries and imperatives of fiscal discipline for sustaining economic growth
The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward
The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward
Books/Book Chapters
No abstract provided.
Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula
Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula
MBA Faculty Conference Papers & Journal Articles
With the vast array of resources available to instructors, one would think that instruction and teaching would yield success for all learners. Now, well into the 21st century has much changed in the classroom? Certainly, movable desks and chairs, advanced audio and visual equipment, and a plethora of all types of technologies which might be able to enhance training and education. Over the last several decades research on individualized instruction, cognitive science, educational psychology, and multimedia instruction (to name a few) have permeated the literature on instruction. With all the research and the vast array of studies on improving …
Does Trust Prevent Undeclared Work? An Evaluation Of The Social Actor Approach, Colin C. Williams
Does Trust Prevent Undeclared Work? An Evaluation Of The Social Actor Approach, Colin C. Williams
Colin C Williams
Summaries For The 33rd Annual Tei-Sjsu High Tech Tax Institute, Silin Chen, June Hostetter, Sahdia Saiara, Jessica Wong, Cherry Zheng
Summaries For The 33rd Annual Tei-Sjsu High Tech Tax Institute, Silin Chen, June Hostetter, Sahdia Saiara, Jessica Wong, Cherry Zheng
The Contemporary Tax Journal
No abstract provided.
The Tao Of The Dao: Taxing An Entity That Lives On A Blockchain, David J. Shakow
The Tao Of The Dao: Taxing An Entity That Lives On A Blockchain, David J. Shakow
All Faculty Scholarship
In this report, Shakow explains how a decentralized autonomous organization functions and interacts with the U.S. tax system and presents the many tax issues that these structures raise. The possibility of using smart contracts to allow an entity to operate totally autonomously on a blockchain platform seems attractive. However, little thought has been given to how such an entity can comply with the requirements of a tax system. The DAO, the first major attempt to create such an organization, failed because of a programming error. If successful examples proliferate in the future, tax authorities will face significant problems in getting …
Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams
Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams
Colin C Williams
Marginal Rates Under The Tcja, Reed Shuldiner
Marginal Rates Under The Tcja, Reed Shuldiner
All Faculty Scholarship
In this report, Shuldiner argues that although the Tax Cuts and Jobs Act appears to offer an across-the board reduction in individual marginal tax rates augmented by an additional 20 percent reduction in rates on unincorporated business income, the situation is significantly more complex.
Defying The Tone At The Top: An Analysis On The Effects Of Board Characteristics On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, John Ryan G. Ledesma, Chester T. Herrera, Sharlene Camille A. Li, Angelo A. Unite, Ailyn A. Shi, Michael J. Sullivan
Defying The Tone At The Top: An Analysis On The Effects Of Board Characteristics On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, John Ryan G. Ledesma, Chester T. Herrera, Sharlene Camille A. Li, Angelo A. Unite, Ailyn A. Shi, Michael J. Sullivan
Angelo King Institute for Economic and Business Studies (AKI)
Over the years, the growing culture of tax avoidance among multinational companies around the world has shed light on the importance of improving corporate governance mechanisms. In the Philippines, poor tax collection due to tax leakages has contributed to chronic fiscal deficits in the country. The literature argues that good corporate governance mechanisms (e.g., the structure of the board of directors) play a significant role in ensuring that the management acts in the best interest of the firm and shareholders, thus eventually helping to mitigate the incidences of corporate tax avoidance. Specifically, agency theory argues that the presence of more …
Rationale Behind State Aid Control Over Tax Incentives, Diheng Xu
Rationale Behind State Aid Control Over Tax Incentives, Diheng Xu
Research Collection School Of Accountancy
EU State aid draws international attention recent years due to its application to fiscal measures granted by Member States to multinational enterprises. It has triggered discussions on the reasonableness of applying State aid law to tax measures. This article aims to explore the fundamental rationale behind EU State aid and its application to tax incentives. By going back to basics, this article contributes to a clearer picture on reasons for the State aid control over tax incentives. Governments tend to use fiscal State aid measures to achieve policy goals and tax incentives could realize the goals since they do bring …
Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective, Colin C. Williams
Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective, Colin C. Williams
Colin C Williams
Evaluating Competing Theories Of Informal Sector Entrepreneurship: A Study Of The Determinants Of Cross-Country Variations In Enterprises Starting-Up Unregistered, Colin C. Williams
Evaluating Competing Theories Of Informal Sector Entrepreneurship: A Study Of The Determinants Of Cross-Country Variations In Enterprises Starting-Up Unregistered, Colin C. Williams
Colin C Williams
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams
Colin C Williams
State Aid: How Economic Development Trumps Tax Revenue, Kristen Leigh Purcell
State Aid: How Economic Development Trumps Tax Revenue, Kristen Leigh Purcell
Chancellor’s Honors Program Projects
No abstract provided.
Subjectivity Of Diamond Prices In Online Retail: Insights From A Data Mining Study, Stanislav Mamonov, Tamilla Triantoro
Subjectivity Of Diamond Prices In Online Retail: Insights From A Data Mining Study, Stanislav Mamonov, Tamilla Triantoro
Department of Information Management and Business Analytics Faculty Scholarship and Creative Works
Diamonds belong to a unique product category whose perceived value is largely dependent on socially constructed beliefs. To explore the degree to which the physical properties of a diamond can be used to predict the diamond price, we perform data mining on a large dataset of loose diamonds scraped from an online diamond retailer. We find that diamond weight, color and clarity are the key characteristics that influence diamond prices. The data mining results also suggest a high degree of subjectivity in diamond pricing that may reflect price obfuscation strategies employed by diamond retailers.
Assessment Limits And Timing Of Real Estate Transactions, Sebastien J. Bradley