Advances in Taxation.

Front Cover -- Advances in Taxation -- Contents -- About the Editor -- List of Contributors -- Editorial Board -- Introduction -- Are Earnings Repatriation Elections under the 2004 American Jobs Creation Act Influenced by APB 23 Declarations? -- Introduction -- Background of the AJCA of 2004, APB Declarations, and Regulatory Concerns -- The AJCA of 2004 -- APB 23 Declarations -- Regulatory Concerns -- Related Research and Hypothesis Development -- Asset Repatriation and Taxes -- APB 23 Assertions and Asset Repatriation -- Hypotheses Development -- Research Design and Sample Selection -- Research Models -- Sample -- Empirical Results -- Descriptive Statistics -- Tests of Hypotheses -- Other Analyses -- Conclusions and Limitations -- Notes -- References -- Appendix: Variable Definition -- The Effectiveness of Schedule UTP: A Comparison of Multinational and Domestic Firms -- Introduction -- Background -- Hypotheses Development -- Empirical Models -- Likelihood of Lapse after Schedule UTP -- Likelihood of Lapse after Schedule UTP: Domestic and Multinational Firms -- Stock Price Response to Schedule UTP Announcements: Domestic and Multinational Firms -- Sample and Descriptive Statistics -- Empirical Results -- Additional Analysis -- Financial Reporting of Unrecognized Tax Benefits -- Coordinated Industry Case (CIC) Firms -- Continuous Measure of Lapse -- Untabulated Analysis -- Alternate Post-period Definitions -- Settlements and Prior Year Positions -- Other Sensitivity Tests -- Conclusion -- Notes -- Acknowledgments -- References -- Appendix 1: Variable Definitions -- Appendix 2: Tabular Roll-forward Example -- Empirical Evidence on Employment Effects of EPA Brownfield Grants and Tax Incentives -- Introduction -- Background and Prior Research -- Data and Research Design -- Results -- Discussion and Conclusion -- Notes -- References.

Nonprofessional Investors' Perceptions of Real-time Corporate Tax Audits -- Introduction -- Literature Review and Research Question Development -- History of CAP Program -- Literature Review -- Research Question Development -- Methodology -- Experimental Design -- Respondents -- Results and Discussion -- Manipulation Checks -- Research Question Results -- General Importance of CAP Participation -- Influence of CAP Program Participation -- Influence of Tax Risk Level -- Influence of CAP Participation and Tax Risk Level -- Conclusion -- Limitations and Future Research -- Notes -- References -- Voluntary and Enforced Tax Compliance: Evidence from Small and Medium-sized Enterprises in Indonesia -- Introduction -- Literature Review -- Method -- Sample -- Data Collection -- Questionnaire -- Statistical Analysis -- Results -- Voluntary Tax Compliance -- Enforced Tax Compliance -- Discussion and Conclusion -- Acknowledgments -- References -- Appendix -- Political Influence and Tax Evasion in Bangladesh: What Went Wrong? -- Introduction -- Prior Research -- Theoretical Framework -- Methods -- Quantitative Analysis - Tax Evasion -- Determinants of Tax Evasion -- Qualitative Interviews -- Findings and Discussion -- Determinants of Tax Evasion -- State Actor(s) Interest and Political Influence -- Conclusions and Policy Observations -- References -- Total Tax Revenue as % of GDP in Bangladesh, Sri Lanka, Nepal, and Afghanistan (2001-2016) -- DOTS-based Estimates of Potential Trade Misinvoicing by Country, 2015 (% of total country trade unless noted) -- Comtrade-based Estimates of Potential Trade Misinvoicing by Country, 2015 (% of total country trade unless noted) -- Turnover Tax Relief in South Africa: Evidence from the SARS-NT Panel -- Introduction and Background -- Legislative Framework -- Tax Regime Applicable to Micro-businesses -- Data and Methodology.

Interests in Other Businesses -- Investment Income -- Personal Service Companies -- Companies Providing Professional Services -- Real Estate Companies -- Value-added Tax -- Capital Gains Tax -- Phase 1 - Turnover Tax Calculation -- Phase 2a - Normal Tax Calculation -- Phase 2b - SBC Tax Calculation -- Results and Findings -- Conclusion -- Acknowledgment -- References.

This volume of Advances in Taxationgathers together the latest research in accounting and finance. Edited by leading expert John Hassledine, this is an important contribution to collected research on taxation.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.