Now showing items 1-5 of 296

    • Knock, knock: The taxman's at your door! Practical sense, empathy games, and dilemmas in tax enforcement 

      Wynter, C; Oats, L (Springer Verlag, 12 October 2019)
      Tax administrators are empowered by the state to secure compliance with tax obligations. Enforcing compliance on the ground is complex, and street-level administrators often engage in the “art of the possible,” leading ...
    • Corporate social responsibility and firm risk: theory and empirical evidence 

      Albuquerque, R; Koskinen, Y; Zhang, C (Institute for Operations Research and the Management Sciences (INFORMS), 16 November 2019)
      This paper presents an industry equilibrium model where firms have a choice to engage in corporate social responsibility (CSR) activities. We model CSR as an investment to increase product differentiation that allows firms ...
    • Emerging Perspectives on the Evolving Arm’s Length Principle and Formulary Apportionment 

      Oats, LM; Rogers, H (Sweet and Maxwell, 24 April 2019)
      A decade ago, the arm’s length principle on which transfer pricing rules and practices are based, was entrenched, and suggestions for change minimal and largely dismissed by practitioners. In this article we discuss more ...
    • Corporate tax avoidance: is tax transparency the solution? 

      Oats, L; Tuck, P (Taylor & Francis, 1 June 2019)
      Corporate tax avoidance has been a matter of considerable public attention, particularly since the 2008 global financial crisis. The nature of calls for tax reform and increased regulation, advocated most prominently by ...
    • End‐of‐day price manipulation and M&As 

      Cumming, D; Ji, S; Johan, S; et al. (Wiley, 28 June 2019)
      Based on M&As from over 45 countries from 2003-2014, we show that the presence of endof-day (EOD) target price manipulation prior to M&As increases the probability of an M&A deal withdrawal, and decreases the premium paid. ...