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Academic Journal

Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers.

Authors : Hepfer, Bradford F. (AUTHOR); Wilde, Jaron H. (AUTHOR); Wilson, Ryan J. (AUTHOR)

Source: Accounting Review. Jul2020, Vol. 95 Issue 4, p219-262. 44p. 2 Diagrams, 11 Charts, 3 Graphs.

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Academic Journal

Unprofitable Affiliates and Income Shifting Behavior.

Authors : De Simone, Lisa¹; Klassen, Kenneth J.²; Seidman, Jeri K.³

Source: Accounting Review. 2017, Vol. 92 Issue 3, p113-136. 24p. 9 Charts.

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Academic Journal

Choosing the Form for Business Tax Incentives.

Authors : Hicks, Sam A.¹

Source: Accounting Review. Jul78, Vol. 53 Issue 3, p708. 9p.

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Academic Journal

Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China's Developing Economy.

Authors : K. Hung Chan¹; Phyllis Lai Lan Mo²

Source: Accounting Review. Oct2000, Vol. 75 Issue 4, p469. 16p.

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Academic Journal

Multinational Tax Incentives and Offshored U.S. Jobs.

Authors : Williams, Braden M.¹

Source: Accounting Review. Sep2018, Vol. 93 Issue 5, p293-324. 32p. 11 Charts, 1 Graph.

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Academic Journal

Tax-Motivated Loss Shifting.

Authors : Erickson, Merle M.¹; Heitzman, Shane M.²; X. Frank Zhang³

Source: Accounting Review. Sep2013, Vol. 88 Issue 5, p1657-1682. 26p. 6 Charts.

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Academic Journal

How Does the Incentive Effect of the Charitable Deduction Vary across Charities?

Authors : Yetman, Michelle H.¹; Yetman, Robert J.¹

Source: Accounting Review. May2013, Vol. 88 Issue 3, p1069-1094. 26p. 8 Charts.

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Academic Journal

The Pollution Control Tax Incentive: A Non-Incentive.

Authors : Nikolai, Loren A.¹; Elam, Rick¹

Source: Accounting Review. Jan1979, Vol. 54 Issue 1, p125. 13p.

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