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The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86

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  • Ross Jennings
  • Connie D. Weaver
  • William J. Mayew

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  • Ross Jennings & Connie D. Weaver & William J. Mayew, 2012. "The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86," Contemporary Accounting Research, John Wiley & Sons, vol. 29(4), pages 1021-1059, December.
    • Handle: RePEc:wly:coacre:v:29:y:2012:i:4:p:1021-1059
    DOI: 10.1111/j.1911-3846.2012.01157.x
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    Cited by:

    1. Sang-Yeob Lee & SungMan Yoon, 2019. "Relationship between Financial Income Tax Reform and Implicit Tax: Case of South Korean Bond Market," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(8), pages 964-976, August.
    2. Erin Henry & Richard Sansing, 2018. "Corporate tax avoidance: data truncation and loss firms," Review of Accounting Studies, Springer, vol. 23(3), pages 1042-1070, September.
    3. Yu.E. Labunets & I.A. Mayburov, 2020. "Relationship of Tax Burden and Firm Size in the Timber Industry in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 19(4), pages 458-487.
    4. Allison Koester & Terry Shevlin & Daniel Wangerin, 2017. "The Role of Managerial Ability in Corporate Tax Avoidance," Management Science, INFORMS, vol. 63(10), pages 3285-3310, October.
    5. Junwook Yoo, 2023. "Preferential corporate income tax treatment: Valuation in the market portfolio," International Journal of Economic Theory, The International Society for Economic Theory, vol. 19(3), pages 450-470, September.
    6. Mostafa Monzur Hasan & Ahsan Habib & Nurul Alam, 2021. "Asset Redeployability and Corporate Tax Avoidance," Abacus, Accounting Foundation, University of Sydney, vol. 57(2), pages 183-219, June.
    7. Lisa De Simone & Jordan Nickerson & Jeri Seidman & Bridget Stomberg, 2020. "How Reliably Do Empirical Tests Identify Tax Avoidance?†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1536-1561, September.
    8. Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019. "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 1-28.

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