The Effect Of Media On Corporate Tax Avoidance

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A Comparative Look at Regulation of Corporate Tax Avoidance

Author : Karen B. Brown
Publisher : Springer Science & Business Media
ISBN 13 : 9400723423
Total Pages : 387 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis A Comparative Look at Regulation of Corporate Tax Avoidance by : Karen B. Brown

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.

The Crisis in Tax Administration

Author : Henry Aaron
Publisher : Rowman & Littlefield
ISBN 13 : 9780815796565
Total Pages : 420 pages
Book Rating : 4.7/5 (965 download)

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Book Synopsis The Crisis in Tax Administration by : Henry Aaron

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.

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

Author : Sebastian Beer
Publisher : International Monetary Fund
ISBN 13 : 148436399X
Total Pages : 45 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots by : Sebastian Beer

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.

Varieties of Liberalization and the New Politics of Social Solidarity

Author : Kathleen Thelen
Publisher : Cambridge University Press
ISBN 13 : 1107053161
Total Pages : 281 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis Varieties of Liberalization and the New Politics of Social Solidarity by : Kathleen Thelen

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.

The Routledge Companion to Tax Avoidance Research

Author : Nigar Hashimzade
Publisher : Routledge
ISBN 13 : 1317377079
Total Pages : 676 pages
Book Rating : 4.3/5 (173 download)

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Book Synopsis The Routledge Companion to Tax Avoidance Research by : Nigar Hashimzade

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.

Taxes and Business Strategy

Author : Myron S. Scholes
Publisher :
ISBN 13 : 9781292065571
Total Pages : 528 pages
Book Rating : 4.0/5 (655 download)

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Book Synopsis Taxes and Business Strategy by : Myron S. Scholes

Download or read book Taxes and Business Strategy written by Myron S. Scholes and published by . This book was released on 2015-01-03 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience. *Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives. *Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information.

Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance

Author : Alqatan, Ahmad
Publisher : IGI Global
ISBN 13 :
Total Pages : 376 pages
Book Rating : 4.3/5 (693 download)

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Book Synopsis Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance by : Alqatan, Ahmad

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.

Public Sentinel

Author : Pippa Norris
Publisher : World Bank Publications
ISBN 13 : 0821382012
Total Pages : 446 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Public Sentinel by : Pippa Norris

Download or read book Public Sentinel written by Pippa Norris and published by World Bank Publications. This book was released on 2009-11-19 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: What are the ideal roles the mass media should play as an institution to strengthen democratic governance and thus bolster human development? Under what conditions do media systems succeed or fail to meet these objectives? And what strategic reforms would close the gap between the democratic promise and performance of media systems? Working within the notion of the democratic public sphere, 'Public Sentinel: News Media and Governance Reform' emphasizes the institutional or collective roles of the news media as watchdogs over the powerful, as agenda setters calling attention to social needs in natural and human-caused disasters and humanitarian crises, and as gatekeepers incorporating a diverse and balanced range of political perspectives and social actors. Each is vital to making democratic governance work in an effective, transparent, inclusive, and accountable manner. The capacity of media systems and thus individual reporters embedded within those institutions to fulfill these roles is constrained by the broader context of the journalistic profession, the market, and ultimately the state. Successive chapters apply these arguments to countries and regions worldwide. This study brought together a wide range of international experts under the auspices of the Communication for Governance and Accountability Program (CommGAP) at the World Bank and the Joan Shorenstein Center on the Press, Politics and Public Policy at Harvard University. The book is designed for policy makers and media professionals working within the international development community, national governments, and grassroots organizations, and for journalists, democratic activists, and scholars engaged in understanding mass communications, democratic governance, and development.

Caterpillar's Offshore Tax Strategy

Author : United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations
Publisher :
ISBN 13 :
Total Pages : 1284 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Caterpillar's Offshore Tax Strategy by : United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations

Download or read book Caterpillar's Offshore Tax Strategy written by United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations and published by . This book was released on 2014 with total page 1284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Fire Upon The Deep

Author : Vernor Vinge
Publisher : Tor Science Fiction
ISBN 13 : 1429981989
Total Pages : 626 pages
Book Rating : 4.4/5 (299 download)

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Book Synopsis A Fire Upon The Deep by : Vernor Vinge

Download or read book A Fire Upon The Deep written by Vernor Vinge and published by Tor Science Fiction. This book was released on 2010-04-01 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now with a new introduction for the Tor Essentials line, A Fire Upon the Deep is sure to bring a new generation of SF fans to Vinge's award-winning works. A Hugo Award-winning Novel! “Vinge is one of the best visionary writers of SF today.”-David Brin Thousands of years in the future, humanity is no longer alone in a universe where a mind's potential is determined by its location in space, from superintelligent entities in the Transcend, to the limited minds of the Unthinking Depths, where only simple creatures, and technology, can function. Nobody knows what strange force partitioned space into these "regions of thought," but when the warring Straumli realm use an ancient Transcendent artifact as a weapon, they unwittingly unleash an awesome power that destroys thousands of worlds and enslaves all natural and artificial intelligence. Fleeing this galactic threat, Ravna crash lands on a strange world with a ship-hold full of cryogenically frozen children, the only survivors from a destroyed space-lab. They are taken captive by the Tines, an alien race with a harsh medieval culture, and used as pawns in a ruthless power struggle. Tor books by Vernor Vinge Zones of Thought Series A Fire Upon The Deep A Deepness In The Sky The Children of The Sky Realtime/Bobble Series The Peace War Marooned in Realtime Other Novels The Witling Tatja Grimm's World Rainbows End Collections Collected Stories of Vernor Vinge True Names At the Publisher's request, this title is being sold without Digital Rights Management Software (DRM) applied.

The IRS Research Bulletin

Author :
Publisher :
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis The IRS Research Bulletin by :

Download or read book The IRS Research Bulletin written by and published by . This book was released on 1993 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:

World Development Indicators 2016

Author : World Bank
Publisher : World Bank Publications
ISBN 13 : 1464806845
Total Pages : 184 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis World Development Indicators 2016 by : World Bank

Download or read book World Development Indicators 2016 written by World Bank and published by World Bank Publications. This book was released on 2016-04-29 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: World Development Indicators 2016 provides a compilation of relevant, high-quality, and internationally comparable statistics about global development and the fight against poverty. It is intended to help policymakers, students, analysts, professors, program managers, and citizens find and use data related to all aspects of development, including those that help monitor progress toward the World Bank Group’s two goals of ending poverty and promoting shared prosperity. Six themes are used to organize indicators—world view, people, environment, economy, states and markets, and global links. WDI 2016 includes: •A selection of the most popular indicators across 214 economies and 14 country groups organized into six WDI themes •A new section on the Sustainable Development Goals (SDGs) has replaced the one on Millennium Development Goals (MDGs). •The SDG section covers all 17 goals, and important targets to achieve these goals. Each goal has been presented in a maximum 2-page spread with selected indicators to explain the targets. •Each of the remaining sections includes an introduction, a map, a table of the most relevant and popular indicators for that theme together with a discussion of indicator compilation methodology. •A user guide describing resources available online and on mobile apps. Download the WDI DataFinder Mobile App and other Data Apps at data.worldbank.org/apps. WDI DataFinder is a mobile app for browsing the current WDI database on smartphones and tablets, using iOS and Android, available in four languages: English, French, Spanish, and Chinese. Use the app to: •Browse data using the structure of the WDI •Visually compare countries and indicators •Create, edit, and save customized tables, charts, and maps •Share what you create on Twitter, Facebook, and via email

Applied Categorical Data Analysis

Author : Chap T. Le
Publisher : Wiley-Interscience
ISBN 13 :
Total Pages : 318 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Applied Categorical Data Analysis by : Chap T. Le

Download or read book Applied Categorical Data Analysis written by Chap T. Le and published by Wiley-Interscience. This book was released on 1998-09-23 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: The nonstatistician's quick reference to applied categorical data analysis With a succinct, unified approach to applied categorical data analysis and an emphasis on applications, this book is immensely useful to researchers and students in the biomedical disciplines and to anyone concerned with statistical analysis. This self-contained volume provides up-to-date coverage of all major methodologies in this area of applied statistics and acquaints the reader with statistical thinking as expressed through a variety of modern-day topics and techniques. Applied Categorical Data Analysis introduces a number of new research areas, including the Mantel-Haenszel method, Kappa statistics, ordinal risks, odds ratio estimates, goodness-of-fit, and various regression models for categorical data. Chap T. Le, author of Health and Numbers and Applied Survival Analysis, presents his information in a user-friendly format and an accessible style while purposefully keeping the mathematics to a level appropriate for students in applied fields. Well supplemented with helpful graphs and tables, Applied Categorical Data Analysis: * Covers both basic and advanced topics * Employs many real-life examples from biomedicine, epidemiology, and public health * Presents case studies in meticulous detail * Provides end-of-chapter exercise sets and solutions * Incorporates samples of computer programs (most notably in SAS). Applied Categorical Data Analysis is an important resource for graduate students and professionals who need a compact reference and guide to both the fundamentals and applications of the major methods in the field.

Financial Reporting, Financial Statement Analysis and Valuation: A Strategic Perspective

Author : James M. Wahlen
Publisher : Cengage Learning
ISBN 13 : 9780324789416
Total Pages : 1296 pages
Book Rating : 4.7/5 (894 download)

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Book Synopsis Financial Reporting, Financial Statement Analysis and Valuation: A Strategic Perspective by : James M. Wahlen

Download or read book Financial Reporting, Financial Statement Analysis and Valuation: A Strategic Perspective written by James M. Wahlen and published by Cengage Learning. This book was released on 2010-08-10 with total page 1296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wahlen/Baginski/Bradshaw is a balanced, flexible, and complete Financial Statement Analysis book that is written with the premise that students learn financial statement analysis most effectively by performing the analysis on actual companies. Students learn to integrate the concepts from economics, finance, business strategy, accounting, and other business disciplines through the integration of a unique six-step process. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Advances in Taxation

Author : John Hasseldine
Publisher : Emerald Group Publishing
ISBN 13 : 1837533601
Total Pages : 233 pages
Book Rating : 4.8/5 (375 download)

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Book Synopsis Advances in Taxation by : John Hasseldine

Download or read book Advances in Taxation written by John Hasseldine and published by Emerald Group Publishing. This book was released on 2023-06-16 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as: the stock market reaction to the Tax Cuts and Jobs Act; strategic repatriations made by firms; and corporate social responsibility and tax planning.

Handbook of Research on Theory and Practice of Financial Crimes

Author : Rafay, Abdul
Publisher : IGI Global
ISBN 13 : 1799855694
Total Pages : 650 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Handbook of Research on Theory and Practice of Financial Crimes by : Rafay, Abdul

Download or read book Handbook of Research on Theory and Practice of Financial Crimes written by Rafay, Abdul and published by IGI Global. This book was released on 2021-03-18 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt: Black money and financial crime are emerging global phenomena. During the last few decades, corrupt financial practices were increasingly being monitored in many countries around the globe. Among a large number of problems is a lack of general awareness about all these issues among various stakeholders including researchers and practitioners. The Handbook of Research on Theory and Practice of Financial Crimes is a critical scholarly research publication that provides comprehensive research on all aspects of black money and financial crime in individual, organizational, and societal experiences. The book further examines the implications of white-collar crime and practices to enhance forensic audits on financial fraud and the effects on tax enforcement. Featuring a wide range of topics such as ethical leadership, cybercrime, and blockchain, this book is ideal for policymakers, academicians, business professionals, managers, IT specialists, researchers, and students.

Business and the Ethical Implications of Technology

Author : Kirsten Martin
Publisher : Springer Nature
ISBN 13 : 3031187946
Total Pages : 301 pages
Book Rating : 4.0/5 (311 download)

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Book Synopsis Business and the Ethical Implications of Technology by : Kirsten Martin

Download or read book Business and the Ethical Implications of Technology written by Kirsten Martin and published by Springer Nature. This book was released on 2022-12-11 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on how firms should engage ethical choices in developing and deploying digital technologies. Digital technologies are devices that rely on rapidly accelerating digital sensing, storage, and transmission capabilities to intervene in human processes. While the ethics of technology is analyzed across disciplines from science and technology studies (STS), engineering, computer science, critical management studies, and law, less attention is paid to the role that firms and managers play in the design, development, and dissemination of technology across communities and within their firm. This book covers the topic from three angles. First, it illuminates diverse facets of the intersection of technology and business ethics. Second, it uses themes to explore what business ethics offers to the study of technology and, third, what technology studies offers to the field of business ethics. Each field brings expertise that, together, improves our understanding of the ethical implications of technology. Chapter “A Micro-ethnographic Study of Big Data-Based Innovation in the Financial Services Sector: Governance, Ethics and Organisational Practices", chapter ”The Challenges of Algorithm-Based HR Decision-Making for Personal Integrity" and chapter “Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle" are available open access under a Creative Commons Attribution 4.0 International license via link.springer.com.