منابع مشابه
Means-testing and Tax Rates on Earnings
Mike Brewer is Director of the Direct Tax and Welfare Research Programme at the IFS and a Research Affiliate of the National Poverty Center at the University of Michigan. His main research interests are in the impact of welfare reform and the personal tax and benefit system on families with children. He has evaluated the labour market impact of the working families’ tax credit, and the impact o...
متن کاملTax Avoidance and Geographic Earnings Disclosure
This study tests the relation between corporate tax avoidance and disclosure of geographic earnings. After the adoption of Statement of Financial Accounting Standards No. 131 in 1998, firms opting to no longer disclose geographic segment earnings in their financial reports experience a decrease in their worldwide effective tax rates through reduced foreign tax rates. These results are consisten...
متن کاملBook-Tax Conformity and the Information Content of Earnings
We examine whether the information content of earnings is inversely related to the degree of conformity between financial accounting income and taxable income. Our inquiry exploits a natural experiment first examined by Guenther et al. (1997) in which a set of U.S. firms were forced to increase their book-tax conformity as a result of a change in the tax law. We find evidence consistent with th...
متن کاملPolitical connections and tax-induced earnings management: Evidence from China
We use the occasion of a change in tax policy that raised the tax rate for many of the listed companies in China to examine tax-induced earnings management (TEM) from the perspective of political connections. We find that when the tax rate increased, only those affected firms with politically connected management engaged in TEM. This suggests that, in addition to motivation for managing earning...
متن کاملTax Elasticity of Labor Earnings for Older Individuals
This paper studies the impact of income and payroll taxes on intensive and extensive labor supply decisions for workers ages 55-74 using the Health and Retirement Study. The literature provides little guidance about the responsiveness of this population to tax incentives, though the tax code is potentially an important mechanism that can alter retirement incentives. We model labor force partici...
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ژورنال
عنوان ژورنال: The Yale Law Journal
سال: 1967
ISSN: 0044-0094
DOI: 10.2307/795035