Online submission and payment of tax returns

Loss Aversion Motivates Tax Sheltering: Evidence From U.S. Tax Returns

This paper presents evidence that loss aversion affects taxpayers as they file their annual tax returns. I model the decisions of a loss-averse tax filer who may use tax shelters to manipulate the “balance due” exchanged with the IRS. I use this model to derive distinguishing predictions of loss aversion which facilitate its identification and quantification in the field. Under loss framing, th...

Research on Anti-Tax Evasion System based on Union-Bank Online Payment mode

The popularity of the e-commerce facilitates the tax evasion a lot, and the anti-tax evasion work in the e-commerce area becomes urgent. We introduced a union-bank online payment mode, which can solve many problems of existing mode such as main body status, standardization and inter-bank payment. Besides, it provides a platform for some value added services such as anti-tax evasion, anti-money ...

Electronic Payment and Online Gaming

We will evaluate electronic payment (ePayment) systems by employing a use-value analysis. The key success factors of ePayment systems are security and flexibility. Not surprisingly, it turns out, that there is neither a "best" nor a "most secure" ePayment system. The adequacy of these systems depends on the application context. A use-value analysis is an appropriate and easy to use evaluation m...

AOM Online Papers Submission # 17162

Merger abnormal returns and payment methods of hospitality firms

The study aims to examine the long-term abnormal returns to hospitality acquirers as well as the association between excess returns with financing methods and size. The study applies regression analysis with secondary data examining 19 hospitality acquirers from 1996 to 2007. Using hospitality sector specific indices, the study shows that hospitality acquirers receive positive abnormal returns ...