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Taxation

Institution
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Articles 1951 - 1980 of 16672

Full-Text Articles in Accounting

Tax Trends, Nicholas J. Fiore May 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Choice Of Tax Entity For Business Operations, Lorence L. Bravenec, Dennis R. Lassila May 2025

Choice Of Tax Entity For Business Operations, Lorence L. Bravenec, Dennis R. Lassila

Tax Adviser

No abstract provided.


Leases And Service Contracts With Tax-Exempt Entities After The Dra, David Warren May 2025

Leases And Service Contracts With Tax-Exempt Entities After The Dra, David Warren

Tax Adviser

No abstract provided.


Tax Clinic, Norman R. Milefsky May 2025

Tax Clinic, Norman R. Milefsky

Tax Adviser

No abstract provided.


Taxation Of Separations And Divorces Under The Dra, Howard W. Dragutsky May 2025

Taxation Of Separations And Divorces Under The Dra, Howard W. Dragutsky

Tax Adviser

No abstract provided.


Employee Benefits Under The Dra (Part I), Thomas G. Tracy, Deborah Walker May 2025

Employee Benefits Under The Dra (Part I), Thomas G. Tracy, Deborah Walker

Tax Adviser

No abstract provided.


Applause, Anonymous May 2025

Applause, Anonymous

Touche Ross Publications

No abstract provided.


The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat May 2025

The Deterrence Effects Of Tax Whistleblower Laws: Evidence From New York’S False Claims Acts, Yoojin Lee, Shaphan Ng, Terry Shevlin, Aruhn Venkat

Research Collection School Of Accountancy

In this study, we provide evidence on the effects of state tax whistleblower laws. We exploit a novel 2010 amendment to New York’s False Claims Acts (FCA) that explicitly extended whistleblower incentives to corporate income tax whistleblowers. We identify treated firms (firms exposed to New York’s FCA) using establishment-level data and descriptive analyses. Using a sample of firms exposed to New York and neighboring states, we find evidence that New York’s FCA reduced state tax avoidance. In cross-sectional tests, we find that effects are increasing in firms that grant fewer employee stock options and industry regulation, consistent with deterrence increasing …


The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 16, Number 3, March 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl Apr 2025

Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.


Tax Implications To Exempt Organizations Of Six Income-Producing Activities, James L. Wittenbach, Lawrence G. Gallagher Apr 2025

Tax Implications To Exempt Organizations Of Six Income-Producing Activities, James L. Wittenbach, Lawrence G. Gallagher

Tax Adviser

No abstract provided.


Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?, Cherie J. O'Neil, Mary K. Thompson Apr 2025

Compensated Versus Covered Casualty Loss Issue— Has It Finally Been Resolved?, Cherie J. O'Neil, Mary K. Thompson

Tax Adviser

No abstract provided.


Tax Clinic, Gerald W. Padwe Apr 2025

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.


Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards Apr 2025

Dra Changes Affecting Charitable Contributions, Estate And Gift Tax Valuations And Appraisers, James E. Merritt, Tony M. Edwards

Tax Adviser

No abstract provided.


Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano Apr 2025

Reconsidering Voluntary Employees’ Beneficiary Associations Under The Dra, Thomas M. Porcano

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 16, Number 2, February 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Tax Clinic, Thomas Ochsenschlager Apr 2025

Tax Clinic, Thomas Ochsenschlager

Tax Adviser

No abstract provided.


Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila Apr 2025

Applicability Of Payroll Taxes To Employee Benefit Plans, Dennis R. Lasila

Tax Adviser

No abstract provided.


Estate Planning, Bernard Barnett Apr 2025

Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.


Interest-Free Demand Loans To Trusts After Dickman And The Dra, Karl M. Johnson Apr 2025

Interest-Free Demand Loans To Trusts After Dickman And The Dra, Karl M. Johnson

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 16, Number 1, January 1985, American Institute Of Certified Public Accountants Apr 2025

The Tax Adviser, Volume 16, Number 1, January 1985, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index 12 Months Ended December 1984; Subject Index 12 Months Ended December 1984, American Institute Of Certified Public Accountants Apr 2025

Author Index 12 Months Ended December 1984; Subject Index 12 Months Ended December 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore Apr 2025

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis Apr 2025

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Qualifying A Series Of Redemptions For Capital Gains: The Firm And Fixed Plan Requirement, Edward J. Schnee, Paula Wiehrs Kretschmar Apr 2025

Qualifying A Series Of Redemptions For Capital Gains: The Firm And Fixed Plan Requirement, Edward J. Schnee, Paula Wiehrs Kretschmar

Tax Adviser

No abstract provided.