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The IRS and Tax Guidance.

• Authors : Commito, Thomas F.¹

• Source: Journal of Financial Service Professionals. Nov2022, Vol. 76 Issue 6, p13-16. 4p.

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Social Security Coordination to Create a Tax-Efficient Withdrawal Strategy.

• Authors : Reichenstein, William^1,2,3 ; Meyer, William^4,5

• Source: Journal of Financial Service Professionals. Mar2022, Vol. 76 Issue 2, p38-48. 11p.

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What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†.

• Authors : Schwab, Casey M.¹ (AUTHOR) ; Stomberg, Bridget² (AUTHOR); Xia, Junwei³ (AUTHOR)

• Source: Contemporary Accounting Research. Mar2022, Vol. 39 Issue 1, p459-497. 39p.

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Internal Information Quality and State Tax Planning*.

• Authors : Laplante, Stacie Kelley¹ (AUTHOR) ; Lynch, Daniel P.¹ (AUTHOR); Vernon, Mary E.² (AUTHOR)

• Source: Contemporary Accounting Research. Dec2021, Vol. 38 Issue 4, p2589-2621. 33p.

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Designing a Model of the Factors Affecting Tax professionals' Tax noncompliant behaviour using The ISM Approach.

• Authors : Kaghazloo, Fateme¹ (AUTHOR) ; Borrego, Ana Clara² (AUTHOR)

• Source: Public Organization Review. Dec2022, Vol. 22 Issue 4, p1099-1120. 22p. 4 Diagrams, 6 Charts.

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Sicherheitsleistung bei AdV bei Verletzung der erhöhten Mitwirkungspflicht nach § 90 Abs. 2 AO.

• Authors : Diffring, Phillipp; Schiffer, Miriam

• Source: FinanzRundschau. Jan2023, Vol. 105 Issue 2, p72-78. 7p.

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Do bondholders incorporate expected repatriation taxes into their pricing of debt?

• Authors : Blaylock, Bradley S.¹ (AUTHOR) ; Downes, Jimmy F.² (AUTHOR); Mathis, Mollie E.³ (AUTHOR)

• Source: Review of Accounting Studies. Dec2022, Vol. 27 Issue 4, p1457-1492. 36p. 11 Charts.

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Perceived innovation and its consequences in the tax sector: The example of the General Directorate of Taxation of Cameroon.

• Authors : Tchoudja Njanbou, Jimmy Rostand¹

• Source: Journal of Accounting, Finance & Management Strategy. Dec2022, Vol. 17 Issue 2, p123-157. 35p.

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Taxation behind the veil of ignorance.

• Authors : Ju, Biung-Ghi¹ (AUTHOR) ; Moreno-Ternero, Juan D.² (AUTHOR)

• Source: Social Choice & Welfare. Jan2023, Vol. 60 Issue 1/2, p165-181. 17p.

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Optimal tax problems with multidimensional heterogeneity: a mechanism design approach.

• Authors : Jacquet, Laurence¹ (AUTHOR) ; Lehmann, Etienne² (AUTHOR)

• Source: Social Choice & Welfare. Jan2023, Vol. 60 Issue 1/2, p135-164. 30p.

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Optimal Financial Transaction Taxes.

• Authors : DÁVILA, EDUARDO (AUTHOR)

• Source: Journal of Finance (John Wiley & Sons, Inc.). Feb2023, Vol. 78 Issue 1, p5-61. 57p.

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How to Prevent Time Preference Risk: Evidence from Tax Avoidance.

• Authors : Chang, Jing-Wen¹ (AUTHOR); Yen, Huang-Ping¹ (AUTHOR); Luo, Sijia² (AUTHOR)

• Source: Emerging Markets Finance & Trade. 2022, Vol. 58 Issue 15, p4247-4260. 14p. 9 Charts.

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Redistributive Unemployment Benefit and Taxation.

• Authors : Esfahanian, Homa¹ (AUTHOR) ; Moghaddasi Kelishomi, Ali² (AUTHOR)

• Source: B.E. Journal of Theoretical Economics. Jan2023, Vol. 23 Issue 1, p327-343. 17p.

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Housing Taxation and Economic Growth: Analysis of a Balanced-Growth Model with Residential Capital.

• Authors : Vinson, Philip¹ (AUTHOR)

• Source: B.E. Journal of Macroeconomics. Jan2023, Vol. 23 Issue 1, p181-217. 37p.

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Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions.

• Authors : Okafor, Oliver Nnamdi¹ (AUTHOR)

• Source: Journal of Business Ethics. Jan2023, Vol. 182 Issue 2, p377-395. 19p. 1 Diagram, 7 Charts, 3 Graphs.

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November -- what happened in tax?

• Source: Taxation in Australia. Dec2022/Jan2023, Vol. 57 Issue 6, p308-311. 4p.

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The Effects of Corporate and Individual Income Taxes on A gricultural Development in Nigeria.

• Authors : Omodero, Cordelia Onyinyechi¹ (AUTHOR)

• Source: Folia Oeconomica Stetinensia. Dec2022, Vol. 22 Issue 2, p168-179. 12p.

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Assessment of the Impact of Government Revenue Mobilisation on Economic Growth in Nigeria.

• Authors : Rotimi, Comfort Omolayo¹ ; John, Naphtali¹ ; Rotimi, Mathew Ekundayo¹

• Source: Studia Universitatis Vasile Goldis, Seria Stiinte Economice. Dec2022, Vol. 32 Issue 4, p81-108. 28p.

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ريبة التحسين خ القانون الأردني "دراسة مقارنة".

• Source: REMAH Journal. Dec2022, Issue 74, p137-163. 27p.

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MULTINATIONAL TAX AVOIDANCE AND ANTI-AVOIDANCE ENFORCEMENT: FIRM-LEVEL EVIDENCE FROM DEVELOPING ASEAN COUNTRIES.

• Authors : MUTHITACHAROEN, ATHIPHAT¹ ; SAMPHANTHARAK, KRISLERT^2,3

• Source: Singapore Economic Review. Dec2022, Vol. 67 Issue 6, p2049-2065. 17p. 8 Charts, 2 Graphs.

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The Relevance of Non‐Income Tax Relief*.

• Authors : Drake, Michael S.¹ (AUTHOR); Hess, Ryan V.² (AUTHOR); Wilde, Jaron H.³ (AUTHOR)

• Source: Contemporary Accounting Research. Sep2022, Vol. 39 Issue 3, p1797-1833. 37p.

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Lower Taxes on Your RMDs.

• Authors : BLOCK, SANDRA (AUTHOR)

• Source: Kiplinger's Personal Finance. Jan2022, Vol. 76 Issue 1, p58-61. 4p. 1 Color Photograph.

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The Kiplinger Tax Letter.

• Source: Kiplinger Tax Letter. 12/22/2022, Vol. 97 Issue 27, p1-4. 4p.

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The Kiplinger Tax Letter.

• Source: Kiplinger Tax Letter. 1/19/2023, Vol. 98 Issue 2, p1-4. 4p.

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Proposed AICPA tax standards address new concerns.

• Authors : Holets, David J.^1,2

• Source: Journal of Accountancy. Dec2022, p1-7. 7p.

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Tax justice at last? Africa takes historic fight to the UN.

• Authors : Taylor, Liam

• Source: African Business. Dec2022/Jan2023, Issue 499, p12-16. 5p.

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PERCEPÇÃO DOS CIDADÃOS ACERCA DOS TRIBUTOS: UMA REVISÃO SISTEMÁTICA DOS ESTUDOS EMPÍRICOS INTERNACIONAIS.

• Authors : Alves da Silva, Tyson Antônio¹ ; Silva de Lima, Andreza Cristiane² ; Alves da Silva, Filipe Emmanuel³

• Source: Revista Fatec Zona Sul (REFAS). nov2022, Vol. 9 Issue 2, p90-106. 17p.

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Resource rent tax: its principles, application and need for change in Australia.

• Authors : Kraal, Diane¹; Heffron, Raphael²

• Source: Australian Tax Forum. 2022, Vol. 37 Issue 4, p559-599. 41p.

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COVID-19 and the FBT child care exemption: examining the restrictive taxation ruling defining "business premises".

• Authors : Thiagarajah, Lydia; Selvarajah, Amanda Darshini¹

• Source: Australian Tax Forum. 2022, Vol. 37 Issue 4, p521-557. 37p.

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Transformación de la normativa tributaria de la industria petrolera en las condiciones económicas actuales.

• Authors : Gorbunova, Elena N.¹

• Source: Trimestre Económico. oct/dec2022, Vol. 89 Issue 356, p1103-1120. 18p.

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Ist die Familienstiftung in Deutschland steuerlich so attraktiv wie angenommen? – Eine betriebswirtschaftliche Steuerwirkungsanalyse.

• Authors : Kutac, Kimberly; Schewe, Martin

• Source: FinanzRundschau. Sep2022, Vol. 104 Issue 18, p831-843. 13p.

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Impressum.

• Source: FinanzRundschau. Sep2022, Vol. 104 Issue 17, pr3-r6. 4p.

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Steuerermäßigung nach § 35a EStG bei ambulanten Pflege- und Betreuungsleistungen.

• Authors : Kanzler, H.-J.

• Source: FinanzRundschau. Sep2022, Vol. 104 Issue 17, p810-813. 4p.

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Gewerbliche Einkünfte aus Online-Pokerspielen.

• Source: FinanzRundschau. Sep2022, Vol. 104 Issue 17, p799-807. 9p.

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Steuerliche Gewinnermittlung; Zweifelsfragen zu den Investitionsabzugsbeträgen nach § 7g Abs. 1 bis 4 und 7 EStG in der Fassung des Jahressteuergesetzes 2020 (JStG 2020) vom 21.12.2020 (BGBl. I 3096).

• Source: FinanzRundschau. Sep2022, Vol. 104 Issue 17, p813-820. 8p.

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Zur gewerbesteuerrechtlichen Hinzurechnung von Miet- und Pachtaufwendungen für Messestände – zugleich Anmerkung zu BFH III R 14/21, FR 2022, 731.

• Authors : Mirbach, Sebastian; Werthebach, Felix

• Source: FinanzRundschau. Sep2022, Vol. 104 Issue 17, p781-789. 9p.

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Private Altersvorsorge: Klassifizierung ausländischer Pensionspläne.

• Authors : Scheller, Peter; Wangerowski, Alexander

• Source: FinanzRundschau. Sep2022, Vol. 104 Issue 17, p794-798. 5p.

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Taxing the Digital Economy through Consumption Taxes (VAT) in African Countries: Possibilities, Constraints and Implications.

• Authors : Mpofu, Favourate Y.¹ (AUTHOR)

• Source: International Journal of Financial Studies. Sep2022, Vol. 10 Issue 3, pN.PAG-N.PAG. 21p.

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The use of selected tax tools for the implementation of pro-ecological goals in Poland on the example of cities with poviat rights.

• Authors : WITKOWSKI, JACEK¹

• Source: Ekonomia i Prawo. Sep2022, Vol. 21 Issue 3, p635-653. 19p.

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A Review of International Management Research on Corporate Taxation.

• Authors : Eerola, Aleksi¹ (AUTHOR); Slangen, Arjen H. L.¹ (AUTHOR)

• Source: Management International Review (MIR). Oct2022, Vol. 62 Issue 5, p643-680. 38p.

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Optimal Taxes under Private Information: The Role of Inflation.

• Authors : GOMIS‐PORQUERAS, PEDRO (AUTHOR) ; WALLER, CHRISTOPHER (AUTHOR)

• Source: Journal of Money, Credit & Banking (John Wiley & Sons, Inc.). Oct2022, Vol. 54 Issue 7, p1941-1969. 29p.

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Corporate Social Responsibility and Tax Management: The Moderating Effect of Beliefs about Corporate Tax Duty.

• Authors : Davis, Ann Boyd¹ (AUTHOR); Moore, Rebekah D.² (AUTHOR); Rupert, Timothy J.³ (AUTHOR)

• Source: Journal of the American Taxation Association. Fall2022, Vol. 44 Issue 2, p35-53. 19p.

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Master Limited Partnership Research in Accounting, Economics, and Finance.

• Authors : Mandell, Aaron J.¹ (AUTHOR)

• Source: Journal of the American Taxation Association. Fall2022, Vol. 44 Issue 2, p55-75. 21p.

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Generating Political Commitment for Regulatory Interventions Targeting Dietary Harms and Poor Nutrition: A Case Study on Sugar-Sweetened Beverage Taxation in Australia.

• Authors : Dry, Tristan¹ ; Baker, Phillip²

• Source: International Journal of Health Policy & Management. Nov2022, Vol. 11 Issue 11, p2489-2501. 13p.

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TAX AVOIDANCE AND TAX COMPARABILITY.

• Authors : Bjornsen, Matt¹ ; Xiangge Wang¹

• Source: Journal of Theoretical Accounting Research. Fall2022, Vol. 18 Issue 1, p31-56. 26p.

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INCOME UNDERREPORTING: BRIDGING THE TAX GAP.

• Authors : Grant, Dustin M.¹ ; Kordecki, Gregory S.²

• Source: Journal of Theoretical Accounting Research. Fall2022, Vol. 18 Issue 1, p2-30. 30p.

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ANÁLISIS PRÁCTICO DE LOS RECURSOS TRIBUTARIOS.

• Authors : Carbajo Vasco, Domingo¹

• Source: Cronica Tributaria. 2022, Vol. 185 Issue 4, p231-236. 6p.

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LAS REGLAS DE DETERMINACIÓN DE LA CUANTÍA EN LAS RECLAMACIONES ECONÓMICO–ADMINISTRATIVAS.

• Authors : Vega Borrego, Félix Alberto¹

• Source: Cronica Tributaria. 2022, Vol. 185 Issue 4, p195-228. 34p.

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LA TRANSPOSICIÓN DE LA REGULACIÓN EUROPEA DE LAS INSPECCIONES CONJUNTAS AL DERECHO INTERNO ESPAÑOL.

• Authors : Jiménez López, Alejandro¹

• Source: Cronica Tributaria. 2022, Vol. 185 Issue 4, p127-160. 34p.

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EDITORIAL.

• Authors : García–Herrera Blanco, Cristina; Moreno González, Saturnina

• Source: Cronica Tributaria. 2022, Vol. 185 Issue 4, p5-9. 5p.

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