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You searched for subject:(Tax avoidance). Showing records 1 – 30 of 35 total matches.

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Louisiana State University

1. Guo, Peng. The Effect of Innovation on Corporate Tax Avoidance.

Degree: PhD, Accounting, 2014, Louisiana State University

 A large body of literature examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms… (more)

Subjects/Keywords: accounting; innovation; tax avoidance

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APA (6th Edition):

Guo, P. (2014). The Effect of Innovation on Corporate Tax Avoidance. (Doctoral Dissertation). Louisiana State University. Retrieved from etd-08142014-175532 ; https://digitalcommons.lsu.edu/gradschool_dissertations/776

Chicago Manual of Style (16th Edition):

Guo, Peng. “The Effect of Innovation on Corporate Tax Avoidance.” 2014. Doctoral Dissertation, Louisiana State University. Accessed October 14, 2019. etd-08142014-175532 ; https://digitalcommons.lsu.edu/gradschool_dissertations/776.

MLA Handbook (7th Edition):

Guo, Peng. “The Effect of Innovation on Corporate Tax Avoidance.” 2014. Web. 14 Oct 2019.

Vancouver:

Guo P. The Effect of Innovation on Corporate Tax Avoidance. [Internet] [Doctoral dissertation]. Louisiana State University; 2014. [cited 2019 Oct 14]. Available from: etd-08142014-175532 ; https://digitalcommons.lsu.edu/gradschool_dissertations/776.

Council of Science Editors:

Guo P. The Effect of Innovation on Corporate Tax Avoidance. [Doctoral Dissertation]. Louisiana State University; 2014. Available from: etd-08142014-175532 ; https://digitalcommons.lsu.edu/gradschool_dissertations/776


University of Arizona

2. Chyz, James Anthony. Personally Tax Aggressive Managers and Firm Level Tax Avoidance .

Degree: 2010, University of Arizona

 This paper investigates whether managers that have a propensity for personal tax aggressiveness are associated with tax avoidance at the firm level. Motivated by Dhaliwal,… (more)

Subjects/Keywords: agency view; tax aggressiveness; tax avoidance

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APA (6th Edition):

Chyz, J. A. (2010). Personally Tax Aggressive Managers and Firm Level Tax Avoidance . (Doctoral Dissertation). University of Arizona. Retrieved from http://hdl.handle.net/10150/195509

Chicago Manual of Style (16th Edition):

Chyz, James Anthony. “Personally Tax Aggressive Managers and Firm Level Tax Avoidance .” 2010. Doctoral Dissertation, University of Arizona. Accessed October 14, 2019. http://hdl.handle.net/10150/195509.

MLA Handbook (7th Edition):

Chyz, James Anthony. “Personally Tax Aggressive Managers and Firm Level Tax Avoidance .” 2010. Web. 14 Oct 2019.

Vancouver:

Chyz JA. Personally Tax Aggressive Managers and Firm Level Tax Avoidance . [Internet] [Doctoral dissertation]. University of Arizona; 2010. [cited 2019 Oct 14]. Available from: http://hdl.handle.net/10150/195509.

Council of Science Editors:

Chyz JA. Personally Tax Aggressive Managers and Firm Level Tax Avoidance . [Doctoral Dissertation]. University of Arizona; 2010. Available from: http://hdl.handle.net/10150/195509


University of New South Wales

3. Fullarton, Alexander Robert. Miners' motivation : the mass-marketed tax avoidance schemes of the 1990s in the Pilbara region of Western Australia.

Degree: Taxation and Business Law, 2013, University of New South Wales

 This thesis explores the taxpayer compliance behaviour of blue-collar workers, in the Pilbara region of Western Australia, in the 1990s. Statistics reveal that those taxpayers… (more)

Subjects/Keywords: Factors influencing tax compliance behaviour; Tax compliance behaviour; Tax avoidance schemes

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APA (6th Edition):

Fullarton, A. R. (2013). Miners' motivation : the mass-marketed tax avoidance schemes of the 1990s in the Pilbara region of Western Australia. (Doctoral Dissertation). University of New South Wales. Retrieved from http://handle.unsw.edu.au/1959.4/52864 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:11537/SOURCE01?view=true

Chicago Manual of Style (16th Edition):

Fullarton, Alexander Robert. “Miners' motivation : the mass-marketed tax avoidance schemes of the 1990s in the Pilbara region of Western Australia.” 2013. Doctoral Dissertation, University of New South Wales. Accessed October 14, 2019. http://handle.unsw.edu.au/1959.4/52864 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:11537/SOURCE01?view=true.

MLA Handbook (7th Edition):

Fullarton, Alexander Robert. “Miners' motivation : the mass-marketed tax avoidance schemes of the 1990s in the Pilbara region of Western Australia.” 2013. Web. 14 Oct 2019.

Vancouver:

Fullarton AR. Miners' motivation : the mass-marketed tax avoidance schemes of the 1990s in the Pilbara region of Western Australia. [Internet] [Doctoral dissertation]. University of New South Wales; 2013. [cited 2019 Oct 14]. Available from: http://handle.unsw.edu.au/1959.4/52864 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:11537/SOURCE01?view=true.

Council of Science Editors:

Fullarton AR. Miners' motivation : the mass-marketed tax avoidance schemes of the 1990s in the Pilbara region of Western Australia. [Doctoral Dissertation]. University of New South Wales; 2013. Available from: http://handle.unsw.edu.au/1959.4/52864 ; https://unsworks.unsw.edu.au/fapi/datastream/unsworks:11537/SOURCE01?view=true


Virginia Tech

4. Inger, Kerry Katharine. Relative valuation of alternative methods of tax avoidance.

Degree: PhD, Accounting and Information Systems, 2012, Virginia Tech

 This paper examines the relative valuation of alternative methods of tax avoidance. Prior studies find that firm value is positively associated with overall measures of… (more)

Subjects/Keywords: Tax Avoidance; firm value; corporate governance

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APA (6th Edition):

Inger, K. K. (2012). Relative valuation of alternative methods of tax avoidance. (Doctoral Dissertation). Virginia Tech. Retrieved from http://hdl.handle.net/10919/27623

Chicago Manual of Style (16th Edition):

Inger, Kerry Katharine. “Relative valuation of alternative methods of tax avoidance.” 2012. Doctoral Dissertation, Virginia Tech. Accessed October 14, 2019. http://hdl.handle.net/10919/27623.

MLA Handbook (7th Edition):

Inger, Kerry Katharine. “Relative valuation of alternative methods of tax avoidance.” 2012. Web. 14 Oct 2019.

Vancouver:

Inger KK. Relative valuation of alternative methods of tax avoidance. [Internet] [Doctoral dissertation]. Virginia Tech; 2012. [cited 2019 Oct 14]. Available from: http://hdl.handle.net/10919/27623.

Council of Science Editors:

Inger KK. Relative valuation of alternative methods of tax avoidance. [Doctoral Dissertation]. Virginia Tech; 2012. Available from: http://hdl.handle.net/10919/27623


Virginia Tech

5. Garcia, Joanna. The Influence of Corporate Social Responsibility on Lobbying Effectiveness: Evidence from Effective Tax Rates.

Degree: PhD, Accounting and Information Systems, 2014, Virginia Tech

 In modern society, there is a generally accepted notion that corporations should be socially responsible, but there is much disagreement over what exactly "social responsibility"… (more)

Subjects/Keywords: Tax avoidance; corporate social responsibility; lobbying

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APA (6th Edition):

Garcia, J. (2014). The Influence of Corporate Social Responsibility on Lobbying Effectiveness: Evidence from Effective Tax Rates. (Doctoral Dissertation). Virginia Tech. Retrieved from http://hdl.handle.net/10919/48897

Chicago Manual of Style (16th Edition):

Garcia, Joanna. “The Influence of Corporate Social Responsibility on Lobbying Effectiveness: Evidence from Effective Tax Rates.” 2014. Doctoral Dissertation, Virginia Tech. Accessed October 14, 2019. http://hdl.handle.net/10919/48897.

MLA Handbook (7th Edition):

Garcia, Joanna. “The Influence of Corporate Social Responsibility on Lobbying Effectiveness: Evidence from Effective Tax Rates.” 2014. Web. 14 Oct 2019.

Vancouver:

Garcia J. The Influence of Corporate Social Responsibility on Lobbying Effectiveness: Evidence from Effective Tax Rates. [Internet] [Doctoral dissertation]. Virginia Tech; 2014. [cited 2019 Oct 14]. Available from: http://hdl.handle.net/10919/48897.

Council of Science Editors:

Garcia J. The Influence of Corporate Social Responsibility on Lobbying Effectiveness: Evidence from Effective Tax Rates. [Doctoral Dissertation]. Virginia Tech; 2014. Available from: http://hdl.handle.net/10919/48897


Virginia Tech

6. Stancill, Alan Jonathan. CEO Severance Agreements and Tax Avoidance.

Degree: PhD, Accounting and Information Systems, 2015, Virginia Tech

 This study investigates the association between CEO severance agreements and corporate tax avoidance. Severance agreements, by providing executives with additional compensation when there is a… (more)

Subjects/Keywords: Tax avoidance; executive compensation; severance agreements

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APA (6th Edition):

Stancill, A. J. (2015). CEO Severance Agreements and Tax Avoidance. (Doctoral Dissertation). Virginia Tech. Retrieved from http://hdl.handle.net/10919/77862

Chicago Manual of Style (16th Edition):

Stancill, Alan Jonathan. “CEO Severance Agreements and Tax Avoidance.” 2015. Doctoral Dissertation, Virginia Tech. Accessed October 14, 2019. http://hdl.handle.net/10919/77862.

MLA Handbook (7th Edition):

Stancill, Alan Jonathan. “CEO Severance Agreements and Tax Avoidance.” 2015. Web. 14 Oct 2019.

Vancouver:

Stancill AJ. CEO Severance Agreements and Tax Avoidance. [Internet] [Doctoral dissertation]. Virginia Tech; 2015. [cited 2019 Oct 14]. Available from: http://hdl.handle.net/10919/77862.

Council of Science Editors:

Stancill AJ. CEO Severance Agreements and Tax Avoidance. [Doctoral Dissertation]. Virginia Tech; 2015. Available from: http://hdl.handle.net/10919/77862

7. Laumonier, Alexandre. La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales : Interstate cooperation against international tax fraud and tax avoidance.

Degree: Docteur es, Droit privé, 2017, Bordeaux

Si la fraude et l'évasion fiscales sont aussi anciennes que l'impôt lui-même, la mondialisation et la numérisation de l'économie ont placé les Etats face aux… (more)

Subjects/Keywords: Coopération; Fraude fiscale; Évasion fiscale; International; Paradis fiscaux; Impôt mondial; Cooperation; Tax fraud; Tax avoidance; International; Tax heavens; Worldwide tax; 340

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APA (6th Edition):

Laumonier, A. (2017). La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales : Interstate cooperation against international tax fraud and tax avoidance. (Doctoral Dissertation). Bordeaux. Retrieved from http://www.theses.fr/2017BORD0762

Chicago Manual of Style (16th Edition):

Laumonier, Alexandre. “La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales : Interstate cooperation against international tax fraud and tax avoidance.” 2017. Doctoral Dissertation, Bordeaux. Accessed October 14, 2019. http://www.theses.fr/2017BORD0762.

MLA Handbook (7th Edition):

Laumonier, Alexandre. “La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales : Interstate cooperation against international tax fraud and tax avoidance.” 2017. Web. 14 Oct 2019.

Vancouver:

Laumonier A. La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales : Interstate cooperation against international tax fraud and tax avoidance. [Internet] [Doctoral dissertation]. Bordeaux; 2017. [cited 2019 Oct 14]. Available from: http://www.theses.fr/2017BORD0762.

Council of Science Editors:

Laumonier A. La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales : Interstate cooperation against international tax fraud and tax avoidance. [Doctoral Dissertation]. Bordeaux; 2017. Available from: http://www.theses.fr/2017BORD0762

8. Čičin-Šain, Nevia. Analyse comparée des dispositifs de lutte contre l'évasion fiscale en droit fiscal croate et français : le cas de l'impôt sur les sociétés : Comparative analysis of the Croatian and French system of measures for combatting corporate tax avoidance.

Degree: Docteur es, Sciences juridiques, 2015, Paris 1; Université de Zagreb (Croatie)

L'évasion fiscale consiste en l'action du contribuable à obtenir un bénéfice, de manière à réduire ou à éviter le paiement de l'impôt, contrairement aux intentions… (more)

Subjects/Keywords: L'évasion fiscale; L'impôt sur les sociétés; Mesures de lutte contre l'évasion fiscale; Droit fiscal croate; Tax avoidance; Corporate tax; Measures against tax avoidance; Croatian tax law; 343.04

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APA (6th Edition):

Čičin-Šain, N. (2015). Analyse comparée des dispositifs de lutte contre l'évasion fiscale en droit fiscal croate et français : le cas de l'impôt sur les sociétés : Comparative analysis of the Croatian and French system of measures for combatting corporate tax avoidance. (Doctoral Dissertation). Paris 1; Université de Zagreb (Croatie). Retrieved from http://www.theses.fr/2015PA010288

Chicago Manual of Style (16th Edition):

Čičin-Šain, Nevia. “Analyse comparée des dispositifs de lutte contre l'évasion fiscale en droit fiscal croate et français : le cas de l'impôt sur les sociétés : Comparative analysis of the Croatian and French system of measures for combatting corporate tax avoidance.” 2015. Doctoral Dissertation, Paris 1; Université de Zagreb (Croatie). Accessed October 14, 2019. http://www.theses.fr/2015PA010288.

MLA Handbook (7th Edition):

Čičin-Šain, Nevia. “Analyse comparée des dispositifs de lutte contre l'évasion fiscale en droit fiscal croate et français : le cas de l'impôt sur les sociétés : Comparative analysis of the Croatian and French system of measures for combatting corporate tax avoidance.” 2015. Web. 14 Oct 2019.

Vancouver:

Čičin-Šain N. Analyse comparée des dispositifs de lutte contre l'évasion fiscale en droit fiscal croate et français : le cas de l'impôt sur les sociétés : Comparative analysis of the Croatian and French system of measures for combatting corporate tax avoidance. [Internet] [Doctoral dissertation]. Paris 1; Université de Zagreb (Croatie); 2015. [cited 2019 Oct 14]. Available from: http://www.theses.fr/2015PA010288.

Council of Science Editors:

Čičin-Šain N. Analyse comparée des dispositifs de lutte contre l'évasion fiscale en droit fiscal croate et français : le cas de l'impôt sur les sociétés : Comparative analysis of the Croatian and French system of measures for combatting corporate tax avoidance. [Doctoral Dissertation]. Paris 1; Université de Zagreb (Croatie); 2015. Available from: http://www.theses.fr/2015PA010288


University of Tennessee – Knoxville

9. McCarty, Rebekah Daniele. Optimal Tax Risk and Firm Value.

Degree: 2012, University of Tennessee – Knoxville

 I use the tax reserve data available from FIN 48 to investigate whether equity market value and tax risk exhibit a concave association, consistent with… (more)

Subjects/Keywords: tax avoidance; tax aggressiveness; tax risk; cost of capital; concavity; Accounting; Business Administration, Management, and Operations; Business and Corporate Communications; Taxation

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APA (6th Edition):

McCarty, R. D. (2012). Optimal Tax Risk and Firm Value. (Doctoral Dissertation). University of Tennessee – Knoxville. Retrieved from https://trace.tennessee.edu/utk_graddiss/1324

Chicago Manual of Style (16th Edition):

McCarty, Rebekah Daniele. “Optimal Tax Risk and Firm Value.” 2012. Doctoral Dissertation, University of Tennessee – Knoxville. Accessed October 14, 2019. https://trace.tennessee.edu/utk_graddiss/1324.

MLA Handbook (7th Edition):

McCarty, Rebekah Daniele. “Optimal Tax Risk and Firm Value.” 2012. Web. 14 Oct 2019.

Vancouver:

McCarty RD. Optimal Tax Risk and Firm Value. [Internet] [Doctoral dissertation]. University of Tennessee – Knoxville; 2012. [cited 2019 Oct 14]. Available from: https://trace.tennessee.edu/utk_graddiss/1324.

Council of Science Editors:

McCarty RD. Optimal Tax Risk and Firm Value. [Doctoral Dissertation]. University of Tennessee – Knoxville; 2012. Available from: https://trace.tennessee.edu/utk_graddiss/1324


University of Oxford

10. Loomer, Geoffrey T. Reformulating corporate residence : a coherent response to international tax avoidance.

Degree: PhD, 2011, University of Oxford

 This thesis analyzes the concept of corporate residence, with particular reference to the law in the UK and Canada. It explores why corporate residence is… (more)

Subjects/Keywords: 336.24216; Law; Taxation; International taxation; Economics; International business; companies; corporations; multinational enterprises; residence; resident; tax avoidance; tax planning

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APA (6th Edition):

Loomer, G. T. (2011). Reformulating corporate residence : a coherent response to international tax avoidance. (Doctoral Dissertation). University of Oxford. Retrieved from http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.568433

Chicago Manual of Style (16th Edition):

Loomer, Geoffrey T. “Reformulating corporate residence : a coherent response to international tax avoidance.” 2011. Doctoral Dissertation, University of Oxford. Accessed October 14, 2019. http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.568433.

MLA Handbook (7th Edition):

Loomer, Geoffrey T. “Reformulating corporate residence : a coherent response to international tax avoidance.” 2011. Web. 14 Oct 2019.

Vancouver:

Loomer GT. Reformulating corporate residence : a coherent response to international tax avoidance. [Internet] [Doctoral dissertation]. University of Oxford; 2011. [cited 2019 Oct 14]. Available from: http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.568433.

Council of Science Editors:

Loomer GT. Reformulating corporate residence : a coherent response to international tax avoidance. [Doctoral Dissertation]. University of Oxford; 2011. Available from: http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.568433


University of Iowa

11. Austin, Chelsea Rae. Analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance.

Degree: PhD, Business Administration, 2014, University of Iowa

  This dissertation contains two separate essays on the implications of the complex financial reporting rules of stock option compensation outlined under ASC 718. The… (more)

Subjects/Keywords: ASC 718; effective tax rates; financial reporting; stock options; tax avoidance; Business Administration, Management, and Operations

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APA (6th Edition):

Austin, C. R. (2014). Analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance. (Doctoral Dissertation). University of Iowa. Retrieved from https://ir.uiowa.edu/etd/1288

Chicago Manual of Style (16th Edition):

Austin, Chelsea Rae. “Analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance.” 2014. Doctoral Dissertation, University of Iowa. Accessed October 14, 2019. https://ir.uiowa.edu/etd/1288.

MLA Handbook (7th Edition):

Austin, Chelsea Rae. “Analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance.” 2014. Web. 14 Oct 2019.

Vancouver:

Austin CR. Analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance. [Internet] [Doctoral dissertation]. University of Iowa; 2014. [cited 2019 Oct 14]. Available from: https://ir.uiowa.edu/etd/1288.

Council of Science Editors:

Austin CR. Analysis of differences in the recognized and realized costs of stock options and the implications for studies of tax avoidance. [Doctoral Dissertation]. University of Iowa; 2014. Available from: https://ir.uiowa.edu/etd/1288

12. Stomberg, Bridget Marie. Tax uncertainty and real investment decisions : evidence from mergers and acquisitions.

Degree: PhD, Accounting, 2013, University of Texas – Austin

 This study uses corporate takeovers as a setting to examine how tax uncertainty affects managers' real investment decisions. Specifically, I investigate whether uncertainty about target… (more)

Subjects/Keywords: Business combinations; Tax uncertainty; Tax avoidance; Premiums

…a sign of future tax avoidance that will generate positive cash flows. 1 Distinct from… …Although tax avoidance typically increases the amount of cash available to the firm, the authors… …view cash inflows generated by uncertain tax avoidance as a questionable source of financing… …uncertain tax avoidance but at a decreasing rate. In contrast to Blouin et al. (2012)… …of M&A several studies examine the effects of tax risk or aggressive tax avoidance but, to… 

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APA (6th Edition):

Stomberg, B. M. (2013). Tax uncertainty and real investment decisions : evidence from mergers and acquisitions. (Doctoral Dissertation). University of Texas – Austin. Retrieved from http://hdl.handle.net/2152/21936

Chicago Manual of Style (16th Edition):

Stomberg, Bridget Marie. “Tax uncertainty and real investment decisions : evidence from mergers and acquisitions.” 2013. Doctoral Dissertation, University of Texas – Austin. Accessed October 14, 2019. http://hdl.handle.net/2152/21936.

MLA Handbook (7th Edition):

Stomberg, Bridget Marie. “Tax uncertainty and real investment decisions : evidence from mergers and acquisitions.” 2013. Web. 14 Oct 2019.

Vancouver:

Stomberg BM. Tax uncertainty and real investment decisions : evidence from mergers and acquisitions. [Internet] [Doctoral dissertation]. University of Texas – Austin; 2013. [cited 2019 Oct 14]. Available from: http://hdl.handle.net/2152/21936.

Council of Science Editors:

Stomberg BM. Tax uncertainty and real investment decisions : evidence from mergers and acquisitions. [Doctoral Dissertation]. University of Texas – Austin; 2013. Available from: http://hdl.handle.net/2152/21936

13. Chistyakova, Maria. Trois problèmes sur le marché d'un produit vert : évitement fiscal, signal et différenciation verticale : Three problems in the market of a green product : fiscal avoidance, signal, and vertical differentiation.

Degree: Docteur es, Sciences Économiques, 2017, Montpellier

La qualité environnementale ayant des caractéristiques d'un bien public fait l'objet de cette thèse. Dans un cadre théorique, on étudie d'abord les moyens de régulation… (more)

Subjects/Keywords: Qualité environnementale; Évitement fiscal; Signal; Régulation; Environmental quality; Tax avoidance; Signaling; Asymmetric information; Regulation; Differentiation

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APA (6th Edition):

Chistyakova, M. (2017). Trois problèmes sur le marché d'un produit vert : évitement fiscal, signal et différenciation verticale : Three problems in the market of a green product : fiscal avoidance, signal, and vertical differentiation. (Doctoral Dissertation). Montpellier. Retrieved from http://www.theses.fr/2017MONTD039

Chicago Manual of Style (16th Edition):

Chistyakova, Maria. “Trois problèmes sur le marché d'un produit vert : évitement fiscal, signal et différenciation verticale : Three problems in the market of a green product : fiscal avoidance, signal, and vertical differentiation.” 2017. Doctoral Dissertation, Montpellier. Accessed October 14, 2019. http://www.theses.fr/2017MONTD039.

MLA Handbook (7th Edition):

Chistyakova, Maria. “Trois problèmes sur le marché d'un produit vert : évitement fiscal, signal et différenciation verticale : Three problems in the market of a green product : fiscal avoidance, signal, and vertical differentiation.” 2017. Web. 14 Oct 2019.

Vancouver:

Chistyakova M. Trois problèmes sur le marché d'un produit vert : évitement fiscal, signal et différenciation verticale : Three problems in the market of a green product : fiscal avoidance, signal, and vertical differentiation. [Internet] [Doctoral dissertation]. Montpellier; 2017. [cited 2019 Oct 14]. Available from: http://www.theses.fr/2017MONTD039.

Council of Science Editors:

Chistyakova M. Trois problèmes sur le marché d'un produit vert : évitement fiscal, signal et différenciation verticale : Three problems in the market of a green product : fiscal avoidance, signal, and vertical differentiation. [Doctoral Dissertation]. Montpellier; 2017. Available from: http://www.theses.fr/2017MONTD039

14. Cohen, Nava. Does corporate philanthropy matter in corporate reporting ? : evidence from firms' tax strategies, disclosures and audit outcomes : Evaluation of performances and safety of autonomous photocatalytic air purifiers dedicated to indoor air treatment under realistic conditions.

Degree: Docteur es, Sciences de gestion, 2018, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales

 Cette thèse est composée de trois chapitres qui analysent trois effets de la philanthropie d'entreprise: (1) les stratégies fiscales des entreprises, (2) la divulgation des… (more)

Subjects/Keywords: Philanthropie d'entreprise; Evitement fiscal; Qualité de l'audit; Corporate philanthropy; Tax avoidance; Reporting

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APA (6th Edition):

Cohen, N. (2018). Does corporate philanthropy matter in corporate reporting ? : evidence from firms' tax strategies, disclosures and audit outcomes : Evaluation of performances and safety of autonomous photocatalytic air purifiers dedicated to indoor air treatment under realistic conditions. (Doctoral Dissertation). Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales. Retrieved from http://www.theses.fr/2018ESEC0005

Chicago Manual of Style (16th Edition):

Cohen, Nava. “Does corporate philanthropy matter in corporate reporting ? : evidence from firms' tax strategies, disclosures and audit outcomes : Evaluation of performances and safety of autonomous photocatalytic air purifiers dedicated to indoor air treatment under realistic conditions.” 2018. Doctoral Dissertation, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales. Accessed October 14, 2019. http://www.theses.fr/2018ESEC0005.

MLA Handbook (7th Edition):

Cohen, Nava. “Does corporate philanthropy matter in corporate reporting ? : evidence from firms' tax strategies, disclosures and audit outcomes : Evaluation of performances and safety of autonomous photocatalytic air purifiers dedicated to indoor air treatment under realistic conditions.” 2018. Web. 14 Oct 2019.

Vancouver:

Cohen N. Does corporate philanthropy matter in corporate reporting ? : evidence from firms' tax strategies, disclosures and audit outcomes : Evaluation of performances and safety of autonomous photocatalytic air purifiers dedicated to indoor air treatment under realistic conditions. [Internet] [Doctoral dissertation]. Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales; 2018. [cited 2019 Oct 14]. Available from: http://www.theses.fr/2018ESEC0005.

Council of Science Editors:

Cohen N. Does corporate philanthropy matter in corporate reporting ? : evidence from firms' tax strategies, disclosures and audit outcomes : Evaluation of performances and safety of autonomous photocatalytic air purifiers dedicated to indoor air treatment under realistic conditions. [Doctoral Dissertation]. Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales; 2018. Available from: http://www.theses.fr/2018ESEC0005

15. Aït Bihi Ouali, Laïla. Trois essais sur les réponses individuelles aux allocations chômage et à la fiscalité : Three essays on individual responses to taxation systems and benefits.

Degree: Docteur es, Sciences économiques, 2018, Aix Marseille Université

Cette thèse consiste en trois essais sur les réponses des individus aux systèmes fiscaux et à la taxation. Le premier chapitre, "Partial Unemployment Insurance and… (more)

Subjects/Keywords: Assurance chômage; Optimisation fiscale; Travail dissimulé; Inégalités; Unemployment Insurance; Tax avoidance; Undeclared work; Inequality

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APA (6th Edition):

Aït Bihi Ouali, L. (2018). Trois essais sur les réponses individuelles aux allocations chômage et à la fiscalité : Three essays on individual responses to taxation systems and benefits. (Doctoral Dissertation). Aix Marseille Université. Retrieved from http://www.theses.fr/2018AIXM0597

Chicago Manual of Style (16th Edition):

Aït Bihi Ouali, Laïla. “Trois essais sur les réponses individuelles aux allocations chômage et à la fiscalité : Three essays on individual responses to taxation systems and benefits.” 2018. Doctoral Dissertation, Aix Marseille Université. Accessed October 14, 2019. http://www.theses.fr/2018AIXM0597.

MLA Handbook (7th Edition):

Aït Bihi Ouali, Laïla. “Trois essais sur les réponses individuelles aux allocations chômage et à la fiscalité : Three essays on individual responses to taxation systems and benefits.” 2018. Web. 14 Oct 2019.

Vancouver:

Aït Bihi Ouali L. Trois essais sur les réponses individuelles aux allocations chômage et à la fiscalité : Three essays on individual responses to taxation systems and benefits. [Internet] [Doctoral dissertation]. Aix Marseille Université 2018. [cited 2019 Oct 14]. Available from: http://www.theses.fr/2018AIXM0597.

Council of Science Editors:

Aït Bihi Ouali L. Trois essais sur les réponses individuelles aux allocations chômage et à la fiscalité : Three essays on individual responses to taxation systems and benefits. [Doctoral Dissertation]. Aix Marseille Université 2018. Available from: http://www.theses.fr/2018AIXM0597

16. Kooiman, Willem Reynder. Uyt saecke des doots. Het belastbare feit van de erfbelasting begrepen, hervormd en toegepast.

Degree: 2016, Institute for Private Law, Faculty of Law, Leiden University

 In the Netherlands, levying tax on inheritances at death has been a fact of life for centuries. The presumed double taxation and its sad precursor… (more)

Subjects/Keywords: Inheritance tax; Succession law; Legal history; Tax avoidance; Taxable event; Inheritance tax; Succession law; Legal history; Tax avoidance; Taxable event

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APA (6th Edition):

Kooiman, W. R. (2016). Uyt saecke des doots. Het belastbare feit van de erfbelasting begrepen, hervormd en toegepast. (Doctoral Dissertation). Institute for Private Law, Faculty of Law, Leiden University. Retrieved from http://hdl.handle.net/1887/37266

Chicago Manual of Style (16th Edition):

Kooiman, Willem Reynder. “Uyt saecke des doots. Het belastbare feit van de erfbelasting begrepen, hervormd en toegepast.” 2016. Doctoral Dissertation, Institute for Private Law, Faculty of Law, Leiden University. Accessed October 14, 2019. http://hdl.handle.net/1887/37266.

MLA Handbook (7th Edition):

Kooiman, Willem Reynder. “Uyt saecke des doots. Het belastbare feit van de erfbelasting begrepen, hervormd en toegepast.” 2016. Web. 14 Oct 2019.

Vancouver:

Kooiman WR. Uyt saecke des doots. Het belastbare feit van de erfbelasting begrepen, hervormd en toegepast. [Internet] [Doctoral dissertation]. Institute for Private Law, Faculty of Law, Leiden University; 2016. [cited 2019 Oct 14]. Available from: http://hdl.handle.net/1887/37266.

Council of Science Editors:

Kooiman WR. Uyt saecke des doots. Het belastbare feit van de erfbelasting begrepen, hervormd en toegepast. [Doctoral Dissertation]. Institute for Private Law, Faculty of Law, Leiden University; 2016. Available from: http://hdl.handle.net/1887/37266

17. Jousset, Damien. L'emploi des présomptions dans la lutte contre la fraude et l'évasion fiscales internationales : The use of presumption in the fight against international tax evasion and avoidance.

Degree: Docteur es, Sciences juridiques, 2016, Paris 1

Pour lutter efficacement contre les phénomènes de fraude et d'évasion fiscales internationales favorisés par l'opacité des juridictions offshores et l'attractivité des paradis fiscaux, Je législateur… (more)

Subjects/Keywords: Présomptions; Fraude fiscale; Evasion fiscale; Optimisation fiscale; Prix de transfert; Abus de droit; Fait connexe; Acte anormal de gestion; Presumptions; Tax avoidance; Tax evasion; Tax optimisation; 343.04

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APA (6th Edition):

Jousset, D. (2016). L'emploi des présomptions dans la lutte contre la fraude et l'évasion fiscales internationales : The use of presumption in the fight against international tax evasion and avoidance. (Doctoral Dissertation). Paris 1. Retrieved from http://www.theses.fr/2016PA01D079

Chicago Manual of Style (16th Edition):

Jousset, Damien. “L'emploi des présomptions dans la lutte contre la fraude et l'évasion fiscales internationales : The use of presumption in the fight against international tax evasion and avoidance.” 2016. Doctoral Dissertation, Paris 1. Accessed October 14, 2019. http://www.theses.fr/2016PA01D079.

MLA Handbook (7th Edition):

Jousset, Damien. “L'emploi des présomptions dans la lutte contre la fraude et l'évasion fiscales internationales : The use of presumption in the fight against international tax evasion and avoidance.” 2016. Web. 14 Oct 2019.

Vancouver:

Jousset D. L'emploi des présomptions dans la lutte contre la fraude et l'évasion fiscales internationales : The use of presumption in the fight against international tax evasion and avoidance. [Internet] [Doctoral dissertation]. Paris 1; 2016. [cited 2019 Oct 14]. Available from: http://www.theses.fr/2016PA01D079.

Council of Science Editors:

Jousset D. L'emploi des présomptions dans la lutte contre la fraude et l'évasion fiscales internationales : The use of presumption in the fight against international tax evasion and avoidance. [Doctoral Dissertation]. Paris 1; 2016. Available from: http://www.theses.fr/2016PA01D079


Robert Gordon University

18. Onyejekwe, Chisa. Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime.

Degree: PhD, 2017, Robert Gordon University

 The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have… (more)

Subjects/Keywords: 343.06; Corporation tax; Law and economic development; International corporate tax; Compliance and enforcement; Developing countries; Nigeria; United Kingdom; Tax evasion and avoidance; Multinational corporations

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APA (6th Edition):

Onyejekwe, C. (2017). Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime. (Doctoral Dissertation). Robert Gordon University. Retrieved from http://hdl.handle.net/10059/2509

Chicago Manual of Style (16th Edition):

Onyejekwe, Chisa. “Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime.” 2017. Doctoral Dissertation, Robert Gordon University. Accessed October 14, 2019. http://hdl.handle.net/10059/2509.

MLA Handbook (7th Edition):

Onyejekwe, Chisa. “Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime.” 2017. Web. 14 Oct 2019.

Vancouver:

Onyejekwe C. Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime. [Internet] [Doctoral dissertation]. Robert Gordon University; 2017. [cited 2019 Oct 14]. Available from: http://hdl.handle.net/10059/2509.

Council of Science Editors:

Onyejekwe C. Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime. [Doctoral Dissertation]. Robert Gordon University; 2017. Available from: http://hdl.handle.net/10059/2509


University of Florida

19. Donohoe,Michael P. Financial Derivatives in Corporate Tax Avoidance.

Degree: PhD, Business Administration - Accounting, 2011, University of Florida

 The inclusion of financial derivatives in numerous tax shelters suggests tax avoidance is an economically significant, yet previously underexplored, aspect of their use. Accordingly, this… (more)

Subjects/Keywords: Cash; Derivative contracts; Estimated taxes; Financial accounting; Hedging; Options contracts; Tax planning; Tax shelters; Taxes; Taxpaying; aggressiveness  – avoidance  – burden  – derivatives  – financial  – hedge  – instruments  – speculate  – tax

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APA (6th Edition):

P, D. (2011). Financial Derivatives in Corporate Tax Avoidance. (Doctoral Dissertation). University of Florida. Retrieved from http://ufdc.ufl.edu/UFE0043096

Chicago Manual of Style (16th Edition):

P, Donohoe,Michael. “Financial Derivatives in Corporate Tax Avoidance.” 2011. Doctoral Dissertation, University of Florida. Accessed October 14, 2019. http://ufdc.ufl.edu/UFE0043096.

MLA Handbook (7th Edition):

P, Donohoe,Michael. “Financial Derivatives in Corporate Tax Avoidance.” 2011. Web. 14 Oct 2019.

Vancouver:

P D. Financial Derivatives in Corporate Tax Avoidance. [Internet] [Doctoral dissertation]. University of Florida; 2011. [cited 2019 Oct 14]. Available from: http://ufdc.ufl.edu/UFE0043096.

Council of Science Editors:

P D. Financial Derivatives in Corporate Tax Avoidance. [Doctoral Dissertation]. University of Florida; 2011. Available from: http://ufdc.ufl.edu/UFE0043096

20. Rycx-Tekaya, Aude. La fraude et l'évasion fiscales : regards croisés France et Emirats Arabes Unis : Tax evasion and tax avoidance : France and the United Arab Emirates overwiew of comparables.

Degree: Docteur es, Droit, 2012, Université Lille II – Droit et Santé

La fraude et l’évasion fiscales focalisent l’attention des Gouvernements depuis la crise financière de 2008 bien que le problème soit ancien. Face à l’ampleur d’une… (more)

Subjects/Keywords: Impôt; Fraude; Évasion fiscale; Protection du contribuable; Paradis fiscaux; Offshore; Délocalisation; Zone franche; Emirats Arabe Unis; Lutte contre la fraude et l'évasion fiscale; Tax; Tax evasion; Tax investigation; Taxpayer protection; Tax heavens; Offshore; Relocation; Free zone; The United Arab Emirates; Fight against tax evasion and tax avoidance

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APA (6th Edition):

Rycx-Tekaya, A. (2012). La fraude et l'évasion fiscales : regards croisés France et Emirats Arabes Unis : Tax evasion and tax avoidance : France and the United Arab Emirates overwiew of comparables. (Doctoral Dissertation). Université Lille II – Droit et Santé. Retrieved from http://www.theses.fr/2012LIL20012

Chicago Manual of Style (16th Edition):

Rycx-Tekaya, Aude. “La fraude et l'évasion fiscales : regards croisés France et Emirats Arabes Unis : Tax evasion and tax avoidance : France and the United Arab Emirates overwiew of comparables.” 2012. Doctoral Dissertation, Université Lille II – Droit et Santé. Accessed October 14, 2019. http://www.theses.fr/2012LIL20012.

MLA Handbook (7th Edition):

Rycx-Tekaya, Aude. “La fraude et l'évasion fiscales : regards croisés France et Emirats Arabes Unis : Tax evasion and tax avoidance : France and the United Arab Emirates overwiew of comparables.” 2012. Web. 14 Oct 2019.

Vancouver:

Rycx-Tekaya A. La fraude et l'évasion fiscales : regards croisés France et Emirats Arabes Unis : Tax evasion and tax avoidance : France and the United Arab Emirates overwiew of comparables. [Internet] [Doctoral dissertation]. Université Lille II – Droit et Santé 2012. [cited 2019 Oct 14]. Available from: http://www.theses.fr/2012LIL20012.

Council of Science Editors:

Rycx-Tekaya A. La fraude et l'évasion fiscales : regards croisés France et Emirats Arabes Unis : Tax evasion and tax avoidance : France and the United Arab Emirates overwiew of comparables. [Doctoral Dissertation]. Université Lille II – Droit et Santé 2012. Available from: http://www.theses.fr/2012LIL20012

21. Ravljen, Marko. Navidezni in zaobideni posel v nemškem in slovenskem davčnem pravu.

Degree: 2017, Univerza v Mariboru

 Čeprav se na prvi pogled definiranje in razmejitev zavezančevega ravnanja v razponu od povsem dopustnega do davčno evazivnega zdi lahka naloga, pa kot izhaja iz… (more)

Subjects/Keywords: fraus legis; agere in fraudem legis; obid zakona; zaobideni posel; simulacija; navidezni posel; davčno zaobidenje; protizaobidni predpis; Direktiva proti davčnemu zaobidenju; fraus legis; agere in fraudem legis; abuse of law; avoidance transaction; simulation; sham transaction; tax avoidance; anti-avoidance provisions; Anti-Tax-Avoidance Directive; info:eu-repo/classification/udc/336.228.34(043.3)

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APA (6th Edition):

Ravljen, M. (2017). Navidezni in zaobideni posel v nemškem in slovenskem davčnem pravu. (Doctoral Dissertation). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=65020 ; https://dk.um.si/Dokument.php?id=121485&dn= ; https://plus.si.cobiss.net/opac7/bib/5536811?lang=sl

Chicago Manual of Style (16th Edition):

Ravljen, Marko. “Navidezni in zaobideni posel v nemškem in slovenskem davčnem pravu.” 2017. Doctoral Dissertation, Univerza v Mariboru. Accessed October 14, 2019. https://dk.um.si/IzpisGradiva.php?id=65020 ; https://dk.um.si/Dokument.php?id=121485&dn= ; https://plus.si.cobiss.net/opac7/bib/5536811?lang=sl.

MLA Handbook (7th Edition):

Ravljen, Marko. “Navidezni in zaobideni posel v nemškem in slovenskem davčnem pravu.” 2017. Web. 14 Oct 2019.

Vancouver:

Ravljen M. Navidezni in zaobideni posel v nemškem in slovenskem davčnem pravu. [Internet] [Doctoral dissertation]. Univerza v Mariboru; 2017. [cited 2019 Oct 14]. Available from: https://dk.um.si/IzpisGradiva.php?id=65020 ; https://dk.um.si/Dokument.php?id=121485&dn= ; https://plus.si.cobiss.net/opac7/bib/5536811?lang=sl.

Council of Science Editors:

Ravljen M. Navidezni in zaobideni posel v nemškem in slovenskem davčnem pravu. [Doctoral Dissertation]. Univerza v Mariboru; 2017. Available from: https://dk.um.si/IzpisGradiva.php?id=65020 ; https://dk.um.si/Dokument.php?id=121485&dn= ; https://plus.si.cobiss.net/opac7/bib/5536811?lang=sl

22. Finley, Andrew Rhodes. The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting .

Degree: 2015, University of Arizona

 In this study, I examine how firms change their tax avoidance and financial reporting following large tax settlements. I find that firms decrease tax avoidance(more)

Subjects/Keywords: FIN 48; tax avoidance; tax enforcement; Accounting; auditor networks

…conducting this study. Following extant literature, I broadly define tax avoidance as the reduction… …of tax avoidance. 2 Although prior literature indicates the ex ante threat of enforcement… …deters corporate tax avoidance (Hoopes, Mescall, and Pittman 2012; Graham, Hanlon, Shevlin… …x28;2013) find that firms increase tax avoidance following audits, indicating that 1 In… …tax avoidance. Further, Saavedra (2014) notes that firms with extremely high… 

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APA (6th Edition):

Finley, A. R. (2015). The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting . (Doctoral Dissertation). University of Arizona. Retrieved from http://hdl.handle.net/10150/555888

Chicago Manual of Style (16th Edition):

Finley, Andrew Rhodes. “The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting .” 2015. Doctoral Dissertation, University of Arizona. Accessed October 14, 2019. http://hdl.handle.net/10150/555888.

MLA Handbook (7th Edition):

Finley, Andrew Rhodes. “The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting .” 2015. Web. 14 Oct 2019.

Vancouver:

Finley AR. The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting . [Internet] [Doctoral dissertation]. University of Arizona; 2015. [cited 2019 Oct 14]. Available from: http://hdl.handle.net/10150/555888.

Council of Science Editors:

Finley AR. The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting . [Doctoral Dissertation]. University of Arizona; 2015. Available from: http://hdl.handle.net/10150/555888

23. Jung, Youjin. L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples.

Degree: Docteur es, Droit international, 2017, Paris 2

L’Asie est une des principales destinations, en termes de volume, des investissements mondiaux. Or, l’existence d’une sécurité tant juridique que fiscale est un paramètre majeur… (more)

Subjects/Keywords: Société-relais; Convention fiscale; Cession indirecte; Fonds d'investissement; Plus-values de cession; Spéculation; Chalandage de conventions fiscales; Droit fiscal chinois; Droit fiscal coréen; Droit fiscal indien; Etat de la source; Anti-avoidance rule; Indirect transfer of shares; Conduit company; Tax treaty; Treaty shopping; Domestic law; Chinese tax law; Indian tax law; Korean tax law; Capital gains tax; Source state

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APA (6th Edition):

Jung, Y. (2017). L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples. (Doctoral Dissertation). Paris 2. Retrieved from http://www.theses.fr/2017PA020029

Chicago Manual of Style (16th Edition):

Jung, Youjin. “L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples.” 2017. Doctoral Dissertation, Paris 2. Accessed October 14, 2019. http://www.theses.fr/2017PA020029.

MLA Handbook (7th Edition):

Jung, Youjin. “L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples.” 2017. Web. 14 Oct 2019.

Vancouver:

Jung Y. L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples. [Internet] [Doctoral dissertation]. Paris 2; 2017. [cited 2019 Oct 14]. Available from: http://www.theses.fr/2017PA020029.

Council of Science Editors:

Jung Y. L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples. [Doctoral Dissertation]. Paris 2; 2017. Available from: http://www.theses.fr/2017PA020029

24. Mial, Fatima. Fixation des prix de transfert à l'épreuve de la double imposition économique : Determining transfer pricing faced with the challenge of economic double taxation.

Degree: Docteur es, Droit privé, 2014, Aix Marseille Université

Avec la mondialisation, les groupes de sociétés ont multiplié les transactions internationales et, de fait, les phénomènes d'optimisation fiscale internationale. La nécessité de fixer des… (more)

Subjects/Keywords: Droit fiscal international; Optimisation fiscale; Évasion fiscale internationale; Fixation des Prix de transfert; Transferts de bénéfices; Paradis fiscaux; Entreprises multinationales; Principe de pleine concurrence; Double imposition économique; International tax law; Tax planning; International tax avoidance; Transfer pricing determination; Transfer of benefits; Tax havens; Multinational companies; Arm's length principle; Economic double taxation (Prevent and dispute); Tax Administration

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Mial, F. (2014). Fixation des prix de transfert à l'épreuve de la double imposition économique : Determining transfer pricing faced with the challenge of economic double taxation. (Doctoral Dissertation). Aix Marseille Université. Retrieved from http://www.theses.fr/2014AIXM1053

Chicago Manual of Style (16th Edition):

Mial, Fatima. “Fixation des prix de transfert à l'épreuve de la double imposition économique : Determining transfer pricing faced with the challenge of economic double taxation.” 2014. Doctoral Dissertation, Aix Marseille Université. Accessed October 14, 2019. http://www.theses.fr/2014AIXM1053.

MLA Handbook (7th Edition):

Mial, Fatima. “Fixation des prix de transfert à l'épreuve de la double imposition économique : Determining transfer pricing faced with the challenge of economic double taxation.” 2014. Web. 14 Oct 2019.

Vancouver:

Mial F. Fixation des prix de transfert à l'épreuve de la double imposition économique : Determining transfer pricing faced with the challenge of economic double taxation. [Internet] [Doctoral dissertation]. Aix Marseille Université 2014. [cited 2019 Oct 14]. Available from: http://www.theses.fr/2014AIXM1053.

Council of Science Editors:

Mial F. Fixation des prix de transfert à l'épreuve de la double imposition économique : Determining transfer pricing faced with the challenge of economic double taxation. [Doctoral Dissertation]. Aix Marseille Université 2014. Available from: http://www.theses.fr/2014AIXM1053

25. Jiang, Chen. L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français : Improving the specific rules for tax-free mergers and similar operations in China in the light of French law.

Degree: Docteur es, Droit public, 2018, Aix Marseille Université

Le régime fiscal spécial des fusions d’entreprises et opérations assimilées est instauré en Chine en 2009 par une circulaire intitulée la « Circulaire sur le… (more)

Subjects/Keywords: Régime fiscal spécial; Fusion; Scission; Acquisition d’actif; Acquisition d’actions; Apport partiel d’actif; Fraude et évasion fiscales; Sécurité juridique; Impôt sur les sociétés; Specific rules for tax-Free reorganizations; Merger; Spin; Asset acquisition; Share acquisition; Partial transfer of assets; Tax evasion; Tax avoidance; Tax uncertainty; Corporate (enterprise) income tax

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APA (6th Edition):

Jiang, C. (2018). L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français : Improving the specific rules for tax-free mergers and similar operations in China in the light of French law. (Doctoral Dissertation). Aix Marseille Université. Retrieved from http://www.theses.fr/2018AIXM0405

Chicago Manual of Style (16th Edition):

Jiang, Chen. “L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français : Improving the specific rules for tax-free mergers and similar operations in China in the light of French law.” 2018. Doctoral Dissertation, Aix Marseille Université. Accessed October 14, 2019. http://www.theses.fr/2018AIXM0405.

MLA Handbook (7th Edition):

Jiang, Chen. “L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français : Improving the specific rules for tax-free mergers and similar operations in China in the light of French law.” 2018. Web. 14 Oct 2019.

Vancouver:

Jiang C. L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français : Improving the specific rules for tax-free mergers and similar operations in China in the light of French law. [Internet] [Doctoral dissertation]. Aix Marseille Université 2018. [cited 2019 Oct 14]. Available from: http://www.theses.fr/2018AIXM0405.

Council of Science Editors:

Jiang C. L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français : Improving the specific rules for tax-free mergers and similar operations in China in the light of French law. [Doctoral Dissertation]. Aix Marseille Université 2018. Available from: http://www.theses.fr/2018AIXM0405


University of Oxford

26. Ibarra Olivares, Rebeca. Social mechanisms of tax behaviour.

Degree: PhD, 2014, University of Oxford

 The main goal of this thesis is to provide a sociologically informed analysis of tax avoidance and tax evasion in contemporary Mexico and Sweden, focusing… (more)

Subjects/Keywords: 336.2; Social influence; Sociology; Taxation; Criminology; Computer simulation in sociology; Statistics (social sciences); tax-behaviour; social-mechanisms; taxpayer-compliance; evasion; corporate-tax-avoidance; Mexico; Sweden; tax-crimes; social-networks; social-interactions

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Ibarra Olivares, R. (2014). Social mechanisms of tax behaviour. (Doctoral Dissertation). University of Oxford. Retrieved from http://ora.ox.ac.uk/objects/uuid:2893069a-a2bf-46ff-a769-e9ec4ec58b48 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.640013

Chicago Manual of Style (16th Edition):

Ibarra Olivares, Rebeca. “Social mechanisms of tax behaviour.” 2014. Doctoral Dissertation, University of Oxford. Accessed October 14, 2019. http://ora.ox.ac.uk/objects/uuid:2893069a-a2bf-46ff-a769-e9ec4ec58b48 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.640013.

MLA Handbook (7th Edition):

Ibarra Olivares, Rebeca. “Social mechanisms of tax behaviour.” 2014. Web. 14 Oct 2019.

Vancouver:

Ibarra Olivares R. Social mechanisms of tax behaviour. [Internet] [Doctoral dissertation]. University of Oxford; 2014. [cited 2019 Oct 14]. Available from: http://ora.ox.ac.uk/objects/uuid:2893069a-a2bf-46ff-a769-e9ec4ec58b48 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.640013.

Council of Science Editors:

Ibarra Olivares R. Social mechanisms of tax behaviour. [Doctoral Dissertation]. University of Oxford; 2014. Available from: http://ora.ox.ac.uk/objects/uuid:2893069a-a2bf-46ff-a769-e9ec4ec58b48 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.640013

27. Sun, Yukun. Three Essays on Corruption and Government Finance.

Degree: PhD, Economics, 2015, Clemson University

 There are three chapters in my dissertation. In chapter one I study the impact of government corruption on tax avoidance by corporations with tax liability… (more)

Subjects/Keywords: Chinese Firm; Competition; Corruption; Fiscal Decentralization; Tax Avoidance; Economics

…Chapter 1 Corporate Tax Avoidance and Government Corruption: Evidence from Chinese Firms 1.1… …source naturally raises the question of the severity of tax avoidance, which makes the study of… …tax avoidance important. Corporate tax avoidance happens in both developed countries and… …influence tax avoidance. First, how does government corruption influence tax avoidance? Second, do… …of government corruption on corporate tax avoidance. In addition, I study how the effective… 

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Sun, Y. (2015). Three Essays on Corruption and Government Finance. (Doctoral Dissertation). Clemson University. Retrieved from https://tigerprints.clemson.edu/all_dissertations/1538

Chicago Manual of Style (16th Edition):

Sun, Yukun. “Three Essays on Corruption and Government Finance.” 2015. Doctoral Dissertation, Clemson University. Accessed October 14, 2019. https://tigerprints.clemson.edu/all_dissertations/1538.

MLA Handbook (7th Edition):

Sun, Yukun. “Three Essays on Corruption and Government Finance.” 2015. Web. 14 Oct 2019.

Vancouver:

Sun Y. Three Essays on Corruption and Government Finance. [Internet] [Doctoral dissertation]. Clemson University; 2015. [cited 2019 Oct 14]. Available from: https://tigerprints.clemson.edu/all_dissertations/1538.

Council of Science Editors:

Sun Y. Three Essays on Corruption and Government Finance. [Doctoral Dissertation]. Clemson University; 2015. Available from: https://tigerprints.clemson.edu/all_dissertations/1538


Uniwersytet im. Adama Mickiewicza w Poznaniu

28. Kondej, Mikołaj. Cywilnoprawne granice optymalizacji podatkowej w zakresie podatku dochodowego od osób prawnych (analiza struktur planowania podatkowego) .

Degree: 2016, Uniwersytet im. Adama Mickiewicza w Poznaniu

 Jednym ze sposobów dążenia do minimalizacji danin publicznych pozostaje wykorzystanie struktur optymalizacyjnych, w których, w celu wygenerowania po stronie podatnika oszczędności podatkowej, wykorzystuje się specyficzne,… (more)

Subjects/Keywords: optymalizacja podatkowe; tax optimization; obejście prawa; law circumvention; klauzule generalne; general clauses; pozorność; deceptive activities; klauzula ogólna przeciwko unikaniu opodatkowania; general anti-avoidance rule

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APA (6th Edition):

Kondej, M. (2016). Cywilnoprawne granice optymalizacji podatkowej w zakresie podatku dochodowego od osób prawnych (analiza struktur planowania podatkowego) . (Doctoral Dissertation). Uniwersytet im. Adama Mickiewicza w Poznaniu. Retrieved from http://hdl.handle.net/10593/15120

Chicago Manual of Style (16th Edition):

Kondej, Mikołaj. “Cywilnoprawne granice optymalizacji podatkowej w zakresie podatku dochodowego od osób prawnych (analiza struktur planowania podatkowego) .” 2016. Doctoral Dissertation, Uniwersytet im. Adama Mickiewicza w Poznaniu. Accessed October 14, 2019. http://hdl.handle.net/10593/15120.

MLA Handbook (7th Edition):

Kondej, Mikołaj. “Cywilnoprawne granice optymalizacji podatkowej w zakresie podatku dochodowego od osób prawnych (analiza struktur planowania podatkowego) .” 2016. Web. 14 Oct 2019.

Vancouver:

Kondej M. Cywilnoprawne granice optymalizacji podatkowej w zakresie podatku dochodowego od osób prawnych (analiza struktur planowania podatkowego) . [Internet] [Doctoral dissertation]. Uniwersytet im. Adama Mickiewicza w Poznaniu; 2016. [cited 2019 Oct 14]. Available from: http://hdl.handle.net/10593/15120.

Council of Science Editors:

Kondej M. Cywilnoprawne granice optymalizacji podatkowej w zakresie podatku dochodowego od osób prawnych (analiza struktur planowania podatkowego) . [Doctoral Dissertation]. Uniwersytet im. Adama Mickiewicza w Poznaniu; 2016. Available from: http://hdl.handle.net/10593/15120


University of Cambridge

29. Binder, Andrea. The politics of the invisible : offshore finance and state power : a country-level comparison.

Degree: PhD, 2019, University of Cambridge

 Seen from offshore, the shape of the contemporary international economy appears quite different from the conventional view. Some of its most fundamental elements appear bigger… (more)

Subjects/Keywords: offshore finance; tax evasion and avoidance; money laundering; eurodollar markets; offshore money creation; state power; sovereign money; Britain; Germany; Mexico; Brazil; Historical Institutionalism

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APA (6th Edition):

Binder, A. (2019). The politics of the invisible : offshore finance and state power : a country-level comparison. (Doctoral Dissertation). University of Cambridge. Retrieved from https://www.repository.cam.ac.uk/handle/1810/294713 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.782960

Chicago Manual of Style (16th Edition):

Binder, Andrea. “The politics of the invisible : offshore finance and state power : a country-level comparison.” 2019. Doctoral Dissertation, University of Cambridge. Accessed October 14, 2019. https://www.repository.cam.ac.uk/handle/1810/294713 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.782960.

MLA Handbook (7th Edition):

Binder, Andrea. “The politics of the invisible : offshore finance and state power : a country-level comparison.” 2019. Web. 14 Oct 2019.

Vancouver:

Binder A. The politics of the invisible : offshore finance and state power : a country-level comparison. [Internet] [Doctoral dissertation]. University of Cambridge; 2019. [cited 2019 Oct 14]. Available from: https://www.repository.cam.ac.uk/handle/1810/294713 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.782960.

Council of Science Editors:

Binder A. The politics of the invisible : offshore finance and state power : a country-level comparison. [Doctoral Dissertation]. University of Cambridge; 2019. Available from: https://www.repository.cam.ac.uk/handle/1810/294713 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.782960


Université du Luxembourg

30. Köszeghy, Katarina. Addressing 'abuse' in Luxembourg's tax law with a new GAAR.

Degree: 2014, Université du Luxembourg

Subjects/Keywords: tax avoidance; abuse; GAAR; Law, criminology & political science :: Tax law [E11]; Droit, criminologie & sciences politiques :: Droit fiscal [E11]

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Köszeghy, K. (2014). Addressing 'abuse' in Luxembourg's tax law with a new GAAR. (Doctoral Dissertation). Université du Luxembourg. Retrieved from http://orbilu.uni.lu/handle/10993/17657

Chicago Manual of Style (16th Edition):

Köszeghy, Katarina. “Addressing 'abuse' in Luxembourg's tax law with a new GAAR.” 2014. Doctoral Dissertation, Université du Luxembourg. Accessed October 14, 2019. http://orbilu.uni.lu/handle/10993/17657.

MLA Handbook (7th Edition):

Köszeghy, Katarina. “Addressing 'abuse' in Luxembourg's tax law with a new GAAR.” 2014. Web. 14 Oct 2019.

Vancouver:

Köszeghy K. Addressing 'abuse' in Luxembourg's tax law with a new GAAR. [Internet] [Doctoral dissertation]. Université du Luxembourg; 2014. [cited 2019 Oct 14]. Available from: http://orbilu.uni.lu/handle/10993/17657.

Council of Science Editors:

Köszeghy K. Addressing 'abuse' in Luxembourg's tax law with a new GAAR. [Doctoral Dissertation]. Université du Luxembourg; 2014. Available from: http://orbilu.uni.lu/handle/10993/17657

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