Matches in SemOpenAlex for { <https://semopenalex.org/work/W3123800281> ?p ?o ?g. }
Showing items 1 to 83 of
83
with 100 items per page.
- W3123800281 abstract "This paper develops, analyzes, and tests a strategic tax compliance model in which the taxpayer reports both financial accounting income and taxable income. The government observes both reports before deciding whether to conduct an audit. Our theoretical analysis of the taxpayer's joint financial and tax reporting decision generates two hypotheses. First, the probability that the government will audit a transaction is higher if the transaction generates a positive book-tax difference (e.g., an expenditure that is deducted for tax purposes but capitalized for financial reporting purposes) than if the transaction generates no book-tax difference. Second, conditional on being selected for audit, transactions with and without book-tax differences are equally likely to have detected understatements of tax liability. These hypotheses are tested using IRS data from the Coordinated Examination Program. The empirical tests are consistent with the predictions of the strategic tax compliance model." @default.
- W3123800281 created "2021-02-01" @default.
- W3123800281 creator A5014763796 @default.
- W3123800281 creator A5088498589 @default.
- W3123800281 date "1998-08-13" @default.
- W3123800281 modified "2023-09-26" @default.
- W3123800281 title "Strategic Tax and Financial Reporting Decisions: Theory and Evidence" @default.
- W3123800281 hasPublicationYear "1998" @default.
- W3123800281 type Work @default.
- W3123800281 sameAs 3123800281 @default.
- W3123800281 citedByCount "19" @default.
- W3123800281 countsByYear W31238002812012 @default.
- W3123800281 countsByYear W31238002812013 @default.
- W3123800281 countsByYear W31238002812014 @default.
- W3123800281 countsByYear W31238002812015 @default.
- W3123800281 countsByYear W31238002812016 @default.
- W3123800281 countsByYear W31238002812017 @default.
- W3123800281 crossrefType "posted-content" @default.
- W3123800281 hasAuthorship W3123800281A5014763796 @default.
- W3123800281 hasAuthorship W3123800281A5088498589 @default.
- W3123800281 hasConcept C100001284 @default.
- W3123800281 hasConcept C10138342 @default.
- W3123800281 hasConcept C121955636 @default.
- W3123800281 hasConcept C139719470 @default.
- W3123800281 hasConcept C144133560 @default.
- W3123800281 hasConcept C157263771 @default.
- W3123800281 hasConcept C162077342 @default.
- W3123800281 hasConcept C162118730 @default.
- W3123800281 hasConcept C162324750 @default.
- W3123800281 hasConcept C170802524 @default.
- W3123800281 hasConcept C172008318 @default.
- W3123800281 hasConcept C199521495 @default.
- W3123800281 hasConcept C2776360696 @default.
- W3123800281 hasConcept C41008148 @default.
- W3123800281 hasConcept C551662922 @default.
- W3123800281 hasConcept C74939039 @default.
- W3123800281 hasConcept C75949130 @default.
- W3123800281 hasConcept C77088390 @default.
- W3123800281 hasConceptScore W3123800281C100001284 @default.
- W3123800281 hasConceptScore W3123800281C10138342 @default.
- W3123800281 hasConceptScore W3123800281C121955636 @default.
- W3123800281 hasConceptScore W3123800281C139719470 @default.
- W3123800281 hasConceptScore W3123800281C144133560 @default.
- W3123800281 hasConceptScore W3123800281C157263771 @default.
- W3123800281 hasConceptScore W3123800281C162077342 @default.
- W3123800281 hasConceptScore W3123800281C162118730 @default.
- W3123800281 hasConceptScore W3123800281C162324750 @default.
- W3123800281 hasConceptScore W3123800281C170802524 @default.
- W3123800281 hasConceptScore W3123800281C172008318 @default.
- W3123800281 hasConceptScore W3123800281C199521495 @default.
- W3123800281 hasConceptScore W3123800281C2776360696 @default.
- W3123800281 hasConceptScore W3123800281C41008148 @default.
- W3123800281 hasConceptScore W3123800281C551662922 @default.
- W3123800281 hasConceptScore W3123800281C74939039 @default.
- W3123800281 hasConceptScore W3123800281C75949130 @default.
- W3123800281 hasConceptScore W3123800281C77088390 @default.
- W3123800281 hasLocation W31238002811 @default.
- W3123800281 hasOpenAccess W3123800281 @default.
- W3123800281 hasPrimaryLocation W31238002811 @default.
- W3123800281 hasRelatedWork W1554393828 @default.
- W3123800281 hasRelatedWork W1587034298 @default.
- W3123800281 hasRelatedWork W1982518833 @default.
- W3123800281 hasRelatedWork W2029394751 @default.
- W3123800281 hasRelatedWork W2088410979 @default.
- W3123800281 hasRelatedWork W2098168380 @default.
- W3123800281 hasRelatedWork W2107555317 @default.
- W3123800281 hasRelatedWork W2111403755 @default.
- W3123800281 hasRelatedWork W2127219089 @default.
- W3123800281 hasRelatedWork W2131020232 @default.
- W3123800281 hasRelatedWork W2133069644 @default.
- W3123800281 hasRelatedWork W2138173710 @default.
- W3123800281 hasRelatedWork W2151126219 @default.
- W3123800281 hasRelatedWork W2152653626 @default.
- W3123800281 hasRelatedWork W2163300003 @default.
- W3123800281 hasRelatedWork W2171144940 @default.
- W3123800281 hasRelatedWork W2321192248 @default.
- W3123800281 hasRelatedWork W3123527481 @default.
- W3123800281 hasRelatedWork W3125757641 @default.
- W3123800281 hasRelatedWork W3125993056 @default.
- W3123800281 isParatext "false" @default.
- W3123800281 isRetracted "false" @default.
- W3123800281 magId "3123800281" @default.
- W3123800281 workType "article" @default.