Personally tax aggressive executives and corporate tax sheltering
โ Scribed by Chyz, James A.
- Book ID
- 125454029
- Publisher
- Elsevier Science
- Year
- 2013
- Tongue
- English
- Weight
- 599 KB
- Volume
- 56
- Category
- Article
- ISSN
- 0165-4101
No coin nor oath required. For personal study only.
๐ SIMILAR VOLUMES
We gather a unique sample of 44 tax shelter cases to investigate the magnitude of tax shelter activity and whether participating in a shelter is related to corporate debt policy. The average annual deduction produced by the shelters in our sample is very large, equaling approximately nine percent of
It is clear that both the Treasury Department and the Internal Revenue Service (IRS) are making their highest priority the attack of corporate tax shelters. The Internal Revenue Service is turning this task over to the Corporate (Middle Market/Large Corporation) branch. Efforts are being made to dev