منابع مشابه
Information Content of Income, Tax Avoidance and Taxable Income Management
Managers’ prediction of users’ decisions is economically valuable. Managers do manage income either to distort information or to defer and report the information related to future incomes. This investigation aims at examining the effects of taxable income management on future tax avoidance consequences as well as the information content of firms. Panel data models, multivariate regression model...
متن کاملTaxing High-income Earners: Tax Avoidance and Mobility
The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers, but are also highly mobile: a 1% increase in the top marginal income tax rate increases outmigrations by around 1.5 to 3%. We review research int...
متن کاملIncome Tax Buyouts and Income Tax Evasion
A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for eva...
متن کاملOn income tax avoidance : the case of Germany
In this paper, we present a micro estimate detennining taxable income as a function of gross income and all major deduction options depending on ho~sehold and asset categories. It is shown that tax savings strongly increase with ulcreasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate income tax losses' to...
متن کاملReligiosity and Tax Avoidance
In this paper, we examine religiosity as one determinant of tax avoidance by corporate and individual taxpayers. Prior research suggests a relation between religiosity and risk aversion. Because aggressive tax avoidance strategies involve significant uncertainty and possible penalties and damage to reputation, we predict that higher levels of religiosity are associated with less aggressive (i.e...
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ژورنال
عنوان ژورنال: Michigan Law Review
سال: 1988
ISSN: 0026-2234
DOI: 10.2307/1289221