this paper argues that a risk averse of workers after-tax reservation wage the difference between her reservation wage and the tax needed to fund the unemployment insurance system when liquidity constraint binds exists and it is unique. the optimality of unemployment insurance based on the responsiveness of reservation wage to unemployment benefit shows the disincentive effect, i.e. higher unem...

Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board commissioners and committee's expertise affect relationship between The observed manufacturing companies listed Indonesia Stock Exchange (IDX) Malaysia in 2018. Tax avoidance is measured by abnormal book-tax difference, while proxied Big Four-accounting firm tenure...

The goal of the research is to examine moderating effect profitability on tax avoidance a company's worth. Book Tax Difference being used quantify evasion as independent variable in this analysis (BTD). firm's TobinQ value will be dependent study. factor measured terms profitability, or more particularly return equity (ROE). LQ45 population consists all companies listed Indonesia Stock Exchange...

O estudo tem como objetivo verificar a relação dos diferentes tipos e níveis de Book-Tax Differences (BTD) com as notas rating. Crabtree Maher (2009) documentaram negativa entre o rating BTD total temporária conjecturam que empresas irão gerenciar resultado forma manter uma distância equilibrada lucro contábil tributável, para não afetar negativamente Esses autores analisaram apenas dois BTD, m...

We examine which tax allocation system leads to more severe distortions with respect to locational investment decisions. We consider separate accounting (SA) and formula apportionment (FA). The effects of both systems have been hotly debated in Europe in the past years. The reason is that the EU Member States are striving to implement a common European tax system that would lead to a switch fro...

The Canadian federal tax reform of 1988 replaced a spousal tax exemption with a non-refundable tax credit. This reduced the “jointness” of the tax system: after the reform, secondary earners’ effective “first dollar” marginal tax rates no longer depended on the marginal tax rates of their spouses. In practice, the effective “first dollar” marginal tax rates faced by women with high income husba...

In a recent working paper, Plesko (1999) uses confidential tax return data to evaluate alternative measures of corporate average and marginal tax rates and concludes “The results suggest that commonly used measures of average tax rates provide little insight about annual corporate tax burdens, and may introduce substantial bias into statistical models. Marginal tax rate proxies perform better, ...