Global ETD Search

1	An analysis of an economy with tax arbitrage consequences for saving and investment and vertical equity / Post, Mitchell A. January 1984 (has links) Thesis (Ph. D.)--University of Wisconsin--Madison, 1984. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 203-206). Tax shelters
2	An examination of corporate tax shelter participants / Wilson, Ryan James. January 2007 (has links) Thesis (Ph. D.)--University of Washington, 2007. / Vita. Includes bibliographical references (leaves 57-60). Tax shelters Tax evasion Corporations
3	Tax Shelters: Economic Stimuli or Media of Inequality Hull, Charles M. 01 January 1976 (has links) No description available. tax shelters tax analysis Economics Taxation
4	Tax breaks & tax averaging: longitudinal insights into the incidence of deferred income plans / Moore, Kevin D. January 1900 (has links) Thesis (Ph.D.) - Carleton University, 2005. / Includes bibliographical references (p. 241-249). Also available in electronic format on the Internet.
5	The spread of aggressive corporate tax reporting a detailed examination of the corporate-owned life insurance shelter / Brown, Jennifer Lynn, January 1900 (has links) Thesis (Ph. D.)--University of Texas at Austin, 2008. / Vita. Includes bibliographical references.
6	Estimating the tax shelter value of commercial office real estate : consequences of the tax reform act of 1986 / Metz, Albert D. January 2002 (has links) Thesis (Ph. D.)--University of Chicago, Dept. of Economics, August 2002. / Includes bibliographical references. Also available on the Internet.
7	The impact of the Tax reform act of 1976 and other proposed legislation on investment in real estate tax shelters Dorr, Patrick B. 12 1900 (has links) The primary purpose of this study was to determine the impact of the Tax Reform Act of 1976, the Revenues Act of 1978, and other potential reform measures on investments in typical real estate syndication activities. real estate investment taxation law and legislation tax shelters
8	The spread of aggressive corporate tax reporting : a detailed examination of the corporate-owned life insurance shelter Brown, Jennifer Lynn, 1975- 29 August 2008 (has links) This paper investigates the spread of aggressive corporate tax reporting by modeling a firm's decision to adopt the corporate-owned life insurance (COLI) shelter. I use a sample of known COLI participants to examine whether certain firm characteristics are associated with the decision to adopt a COLI shelter. I find some evidence that firms with higher performance-matched discretionary accruals are more likely to adopt a COLI shelter, suggesting a positive relation between aggressive financial reporting and aggressive tax reporting. I also find that firms with greater capital market visibility are less likely to adopt a COLI shelter, consistent with a potential reputational cost for being associated with aggressive tax avoidance activities. Further, my results suggest that COLI adopters are generally R&D intensive firms with low leverage and few foreign operations. In addition to firm specific characteristics, I consider two explanations for the spread of COLI adoption motivated by theory on diffusion of innovations and institutional isomorphism. I investigate whether firms imitate prior COLI adopters and whether COLI adoption spreads through common auditors. My results are not consistent with an imitation explanation. Further, my results suggest that having the same auditor as a prior COLI adopter does not increase the likelihood that a firm will adopt COLI. / text Company-owned life insurance Corporations--Taxation Corporations--Accounting Tax shelters Tax planning
9	The Social and Psychological Costs of Avoiding Taxes: An Archival Analysis of Firm and Peer Effects Neuman, Erica L. 01 June 2020 (has links) No description available. Accounting tax avoidance upper echelons theory family firms corporate inversions tax shelters

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