{"title":"时间表UTP对企业税收筹划是否具有统一的长期影响?","authors":"K. Honaker, D. Sharma","doi":"10.2308/ATAX-51800","DOIUrl":null,"url":null,"abstract":"ABSTRACT: This study investigates the effects of the Internal Revenue Service requiring confidential Schedule UTP disclosures on corporate tax planning over the period from 2008 to 2013. We make th...","PeriodicalId":45477,"journal":{"name":"Journal of the American Taxation Association","volume":"39 1","pages":"63-79"},"PeriodicalIF":1.3000,"publicationDate":"2017-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"11","resultStr":"{\"title\":\"Does Schedule UTP Have Uniform Long-Run Effects on Corporate Tax Planning?\",\"authors\":\"K. Honaker, D. Sharma\",\"doi\":\"10.2308/ATAX-51800\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT: This study investigates the effects of the Internal Revenue Service requiring confidential Schedule UTP disclosures on corporate tax planning over the period from 2008 to 2013. We make th...\",\"PeriodicalId\":45477,\"journal\":{\"name\":\"Journal of the American Taxation Association\",\"volume\":\"39 1\",\"pages\":\"63-79\"},\"PeriodicalIF\":1.3000,\"publicationDate\":\"2017-10-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"11\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of the American Taxation Association\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/ATAX-51800\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of the American Taxation Association","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/ATAX-51800","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Does Schedule UTP Have Uniform Long-Run Effects on Corporate Tax Planning?
ABSTRACT: This study investigates the effects of the Internal Revenue Service requiring confidential Schedule UTP disclosures on corporate tax planning over the period from 2008 to 2013. We make th...
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