Language:

DEFINING AND MEASURING TAX PLANNING AGGRESSIVENESS

National tax journal, 2014-12, Vol.67 (4), p.875-899 [Peer Reviewed Journal]

2014 National Tax Association-Tax Institute of America ;2014 National Tax Association. All rights reserved. ;COPYRIGHT 2014 National Tax Association ;Copyright National Tax Association Dec 2014 ;ISSN: 0028-0283 ;EISSN: 1944-7477 ;DOI: 10.17310/ntj.2014.4.06 ;CODEN: NTXJAC

Full text available

Citations Cited by

Actions
1. Add to My Research
2. Remove from My Research
3. E-mail
4. Print
5. Permalink
6. Citation
7. EasyBib
8. EndNote
9. RefWorks
10. Delicious
11. Export RIS
12. Export BibTeX

Title:
DEFINING AND MEASURING TAX PLANNING AGGRESSIVENESS
Author: Blouin, Jennifer
Subjects: Analysis ; Business structures ; Cash ; Corporate income taxes ; Corporate tax planning ; Corporate taxes ; Evaluation ; Federal taxes ; Generally accepted accounting principles ; Income taxes ; Risk exposure ; Risk management ; Tax benefits ; Tax planning ; Tax rates ; Tax systems ; Taxation ; Taxpayers ; U.S.A ; Uncertainty
Is Part Of: National tax journal, 2014-12, Vol.67 (4), p.875-899
Description: In this paper, I discuss the concepts of tax aggressiveness and tax risk from an academic point of view. Although tax aggressiveness is often defined as being in the "eye of the beholder," this is not terribly satisfactory when attempting to measure empirically tax planning aggressiveness and its associations with firm attributes. I explain that tax planning that results in certain tax benefits should not constitute aggressiveness. Although policy makers may argue that these tax planning opportunities are attributable to tax loopholes, this assertion does not imply that the firm has undertaken any significant risk by entering into such tax planning. By documenting that low effective tax rates are not necessarily associated with risky or uncertain tax planning, I hope to convince future researchers to develop better empirical proxies for capturing aggressive tax planning.
Publisher: Chicago: National Tax Association
Language: English
Identifier: ISSN: 0028-0283
EISSN: 1944-7477
DOI: 10.17310/ntj.2014.4.06
CODEN: NTXJAC
Source: Alma/SFX Local Collection
ProQuest Central

Back to results list


INSPIRE LIBRARY - TON DUC THANG UNIVERSITY	(84-028) 37 755 057	Feedback
19 Nguyen Huu Tho St. Dist.7, HCM	thuvien@tdtu.edu.vn	Feedback

DEFINING AND MEASURING TAX PLANNING AGGRESSIVENESS

2014 National Tax Association-Tax Institute of America ;2014 National Tax Association. All rights reserved. ;COPYRIGHT 2014 National Tax Association ;Copyright National Tax Association Dec 2014 ;ISSN: 0028-0283 ;EISSN: 1944-7477 ;DOI: 10.17310/ntj.2014.4.06 ;CODEN: NTXJAC

Searching Remote Databases, Please Wait