作者：MOSER, DV; EVANS, JH; KIM, CK
作者单位：Hong Kong University of Science & Technology
摘要：A general prediction from the economic theory of tax reporting is that taxpayers will report more income as the tax rate increases, but the related empirical evidence has been mixed. We conducted an experiment to examine whether taxpayers' responses to a tax-rate change depend on both economic effects and perceptions of horizontal and exchange inequity. Our findings reconcile the previously inconsistent empirical results by identifying conditions under which perceptions of inequity drive taxpa...
作者：ESPAHBODI, H; ESPAHBODI, P; TEHRANIAN, H
作者单位：Boston College
摘要：This study examines the equity price reaction to two generally income increasing standards on accounting for income taxes, namely the Statements on Financial Accounting Standards (SFAS) No. 96 and No. 109. It is hypothesized that significant positive abnormal returns should be observed around the Exposure Draft dates. It is also hypothesized that the equity price reaction to these standards should be related to the magnitude of their income effects and the economic consequences of a given inco...
