Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download The Effect Of Media On Corporate Tax Avoidance full books in PDF, epub, and Kindle. Read online The Effect Of Media On Corporate Tax Avoidance ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author : Chia-Hsiang Weng
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (122 download)
Download or read book The Effect of Media on Corporate Tax Avoidance written by Chia-Hsiang Weng and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David Gremminger
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (14 download)
Download or read book Corporate Tax Avoidance and Social (Ir-)responsibility written by David Gremminger and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, companies have increasingly emphasized their commitment in the area of corporate social responsibility (CSR). In view of this development, it is striking that at the same time, large corporations, including some that otherwise portray themselves as particularly socially responsible, are caught evading taxes. This poses a conundrum and raises several questions that this dissertation aims to address. To this end, this thesis explores the effects of corporate tax behavior and consequences of socially (ir-)responsible behavior. A particular focus is on the role of media coverage in this context. The first paper (Chapter 2) finds that while media coverage of tax behavior does not affect abnormal stock returns, consumers notice and penalize brands that engage in tax avoidance, and trading activity increases in response to media coverage of tax avoidance, suggesting heterogeneous reactions across investors. The second paper (Chapter 3) shows that paying a higher tax rate can help mitigate the negative effects of socially irresponsible behavior on firm performance. The third paper (Chapter 4) demonstrates the potential of state-of-the-art topic modeling techniques by examining the media coverage of corporate tax behavior and the importance of tax avoidance reporting relative to other tax-related news. Overall, this thesis contributes to our understanding of the complex relationships between corporate behavior and its consequences, highlighting the importance of considering the perspectives of multiple stakeholders. In doing so, the thesis can hopefully inform the public discourse on how to adequately address the issue of corporate tax avoidance.
Author : Shannon Chen
Publisher :
ISBN 13 :
Total Pages : 61 pages
Book Rating : 4.:/5 (13 download)
Download or read book Media Coverage of Corporate Taxes written by Shannon Chen and published by . This book was released on 2018 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managers express growing concern over media coverage of corporate taxes, yet no large-sample empirical study examines this phenomenon. As a first step to fill this void, we identify factors associated with the likelihood and negative tone of media tax coverage and examine firms' tax avoidance behavior following media tax coverage. We find the likelihood of media tax coverage is greater for firms with GAAP effective tax rates below the top U.S. statutory rate of 35 percent and for firms with greater visibility. The degree of negative tone is increasing in cash tax avoidance and firm size. We also find evidence of more frequent and more negative tax coverage during economic recessions. We find no evidence that firms reduce their tax avoidance following media coverage. Although our analyses are subject to limitations, our results suggest the media may not have the same influence over corporate tax policy as other external stakeholders.
Author : Liam Kneafsey
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (116 download)
Download or read book The Role of the Media in Shaping Attitudes Toward Corporate Tax Avoidance written by Liam Kneafsey and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Karen B. Brown
Publisher : Springer Science & Business Media
ISBN 13 : 9400723423
Total Pages : 387 pages
Book Rating : 4.4/5 (7 download)
Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-09 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Author : Richard Eccleston
Publisher : Edward Elgar Publishing
ISBN 13 : 1788114973
Total Pages : 336 pages
Book Rating : 4.7/5 (881 download)
Download or read book Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice written by Richard Eccleston and published by Edward Elgar Publishing. This book was released on 2018-11-30 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the financial crisis the extent of corporate tax avoidance has attracted media headlines and the attention of political leaders the world over. This study examines the ‘new’ politics of corporate taxation and the role of civil society organisations in shaping the international tax agenda and influencing the tax practices of the world’s largest and most powerful corporations. It highlights the complex and multi-dimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour in relation to international taxation.
Author : Sebastian Beer
Publisher : International Monetary Fund
ISBN 13 : 148436399X
Total Pages : 45 pages
Book Rating : 4.4/5 (843 download)
Download or read book International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots written by Sebastian Beer and published by International Monetary Fund. This book was released on 2018-07-23 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
Author : Nigar Hashimzade
Publisher : Routledge
ISBN 13 : 1317377079
Total Pages : 676 pages
Book Rating : 4.3/5 (173 download)
Download or read book The Routledge Companion to Tax Avoidance Research written by Nigar Hashimzade and published by Routledge. This book was released on 2017-10-02 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.
Author : Soojin Lee
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (931 download)
Download or read book News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting written by Soojin Lee and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Katherine Budd
Publisher :
ISBN 13 :
Total Pages : 154 pages
Book Rating : 4.:/5 (895 download)
Download or read book Corporation Tax in the Media written by Katherine Budd and published by . This book was released on 2013 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Henry Aaron
Publisher : Rowman & Littlefield
ISBN 13 : 9780815796565
Total Pages : 420 pages
Book Rating : 4.7/5 (965 download)
Download or read book The Crisis in Tax Administration written by Henry Aaron and published by Rowman & Littlefield. This book was released on 2004-05-20 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Author : Kathleen Thelen
Publisher : Cambridge University Press
ISBN 13 : 1107053161
Total Pages : 281 pages
Book Rating : 4.1/5 (7 download)
Download or read book Varieties of Liberalization and the New Politics of Social Solidarity written by Kathleen Thelen and published by Cambridge University Press. This book was released on 2014-03-31 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines contemporary changes in labor market institutions in the United States, Germany, Denmark, Sweden, and the Netherlands, focusing on developments in three arenas - industrial relations, vocational education and training, and labor market policy. While confirming a broad, shared liberalizing trend, it finds that there are in fact distinct varieties of liberalization associated with very different distributive outcomes. Most scholarship equates liberal capitalism with inequality and coordinated capitalism with higher levels of social solidarity. However, this study explains why the institutions of coordinated capitalism and egalitarian capitalism coincided and complemented one another in the "Golden Era" of postwar development in the 1950s and 1960s, and why they no longer do so. Contrary to the conventional wisdom, this study reveals that the successful defense of the institutions traditionally associated with coordinated capitalism has often been a recipe for increased inequality due to declining coverage and dualization. Conversely, it argues that some forms of labor market liberalization are perfectly compatible with continued high levels of social solidarity and indeed may be necessary to sustain it.
Author : I. Hardeck
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)
Download or read book Consumer Reactions to Corporate Tax Strategies : Effects on Corporate Reputation and Purchasing Behavior written by I. Hardeck and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: On the basis of an interdisciplinary approach linking taxation, marketing, and corporate social responsibility, this article investigates the effects of media reports on aggressive and responsible corporate tax strategies (CTSs) on corporate success with consumers. By means of two laboratory experiments (N = 150, 360), the authors analyse the effects of the CTSs on corporate reputation, consumer purchase intention, and the consumer's willingness to pay. The results suggest that aggressive CTSs diminish corporate success with consumers, whereas responsible CTSs enhance it. Nevertheless, consumers are not willing to pay a price premium for products sold by responsible tax-planning companies, but rather punish aggressive tax-planning companies through a slightly lower willingness to pay. Finally, consumers' tax morale and their attitude toward tax avoidance are important moderating variables. Given the growing level of media interest in taxation, these findings are crucial for assessing consumer-related non-tax costs and the benefits of different CTSs.
Author : N.A. Sarfo
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)
Download or read book Digital Taxation : Reframing the Narrative written by N.A. Sarfo and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: How does the media influence the public's perception of corporate tax avoidance? It's a question that two Irish political scientists recently set out to address. Unsurprisingly, they discovered that media framing is everything.
Author : Alqatan, Ahmad
Publisher : IGI Global
ISBN 13 :
Total Pages : 376 pages
Book Rating : 4.3/5 (693 download)
Download or read book Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance written by Alqatan, Ahmad and published by IGI Global. This book was released on 2024-04-01 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital era reporting undergoes a seismic shift as automation takes center stage. The transition from manual reporting to real-time automated systems enhances precision and efficiency and reduces errors, empowering decision-makers. However, this era of digital reporting brings forth a new set of challenges, from data security and privacy concerns to the imperative need for robust cybersecurity measures. Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance delves into this transformative wave, comprehensively exploring its consequences on these critical domains. The book meticulously dissects both the positive and negative repercussions, encapsulating the challenges and opportunities that arise in this era of digital metamorphosis. Navigating tax avoidance in a digitalized world unveils a complex dynamic. Digitalization, on the one hand, empowers tax authorities to access and analyze vast datasets, making it challenging for businesses to engage in tax evasion. On the other hand, sophisticated digital tools provide fertile ground for corporations to devise intricate tax avoidance schemes. Striking a balance becomes paramount, necessitating regulatory measures and international cooperation while addressing ethical dimensions in leveraging technology for tax strategies. The book offers a nuanced understanding of the intricate relationship between digitalization and these critical domains, from business professionals and financial analysts to regulatory bodies and sustainability advocates.
Author : Salma Ashour
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book Corporate Tax Avoidance written by Salma Ashour and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Nouf Binhadab
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (141 download)
Download or read book Non-market Factors Influencing Corporate Behaviour in the Context of Tax Avoidance written by Nouf Binhadab and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis analyses four nonmarket factors, namely corruption, secrecy, Environmental, social and governance (ESG) performance, and media, which may influence the behaviour of multinational firms in the context of tax avoidance. Each provides a unique lens through which the interaction of multinational firms with the institutions, the laws, and the societies in which they operate is considered. The role which corruption perceptions and secrecy in the business environment play in shaping profit shifting behaviour of multinational firms is examined using country-level data. The findings show a significant and positive impact of corruption perceptions and secrecy on profit shifting and are consistent with theoretical models that predict that corruption may facilitate tax avoidance. The relationship between corporate tax avoidance and ESG performance is considered using a firm-level analysis of the Financial Times Stock Exchange 100 (FTSE 100) and FTSE 250 firms. The results show that the higher the level of ESG performance of a firm, the lower the likelihood of tax avoidance. Finally, the role that the media plays in publicising tax avoidance by companies is examined for the FTSE 100 firms. The findings show that negative media tax coverage does not appear to significantly improve their ESG performance.
