Journal of the American Taxation Association

Journal of the American Taxation Association articles

215 total articles

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Recently added articles from Journal of the American Taxation Association:

Managerial autonomy and tax compliance: an empirical study on international transfer pricing.
September 22, 2006 ... ABSTRACT: This paper examines the impact of managerial autonomy on tax compliance in an international transfer pricing context. Specifically, we study whether foreign subsidiaries' autonomy in making pricing and sourcing decisions on...

Ticks and tax: the effects of price discreteness and taxation on ex-dividend day returns.
September 22, 2006 ... ABSTRACT: We investigate changes in the relation between dividend yield and ex-dividend day stock returns across four regimes, defined by two reductions in share price discreteness and two changes in differential tax rates on dividend versus...

An examination of the relations among tax preferences, implicit taxes, and market power in a noncompetitive market.
September 22, 2006 ... ABSTRACT: We examine whether market power within a noncompetitive industry is related to a firm's ability to retain the benefits received from statutory tax preferences. Using both a market-based measure and an accounting-based measure...

Experimental evidence on the role of tax complexity in investment decisions.
September 22, 2006 ... ABSTRACT: Past behavioral research has demonstrated that complexity in determining one's marginal tax rate can produce systematic decision errors in single-person investment settings in which individuals must choose between investments with...

Discussion of experimental evidence on the role of tax complexity in investment decisions.
September 22, 2006 ... INTRODUCTION Boylan and Frischmann (2006) (hereafter, BF) look at an interesting and relevant question: How does the complexity of a tax system affect investments in a market setting? With the recent issuance of a report by the...