European Accounting Review, Volume 26, Issue 3 (2017)

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European Accounting Review, Volume 26, Issue 3 (2017)

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Tax Research

Editorials

Editorial
Letter from the Editor: Why Are Papers Desk Rejected at European Accounting Review?
Hervé Stolowy
Pages: 411-418
Published online: 19 Jul 2017
AbstractforLetter from the Editor: Why Are Papers Desk Rejected at European Accounting Review? | Full Text | References | PDF (102.7 KB)
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Special Issue: Tax Research, Guest Editors: Martin Jacob and Richard Sansing

Article
Capital Charge Rates, Investment Incentives and Taxation
Thomas Bauer & Thomas Kourouxous
Pages: 419-440
Published online: 03 Jun 2016
AbstractforCapital Charge Rates, Investment Incentives and Taxation | Full Text | References | PDF (240.8 KB)
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Article
Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment
Markus Diller, Pia Kortebusch, Georg Schneider & Caren Sureth-Sloane
Pages: 441-468
Published online: 24 May 2016
AbstractforBoon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment | Full Text | References | PDF (778.5 KB)
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Article
Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance?
Mostafa Monzur Hasan, Ahmed Al-Hadi, Grantley Taylor & Grant Richardson
Pages: 469-501
Published online: 23 Jun 2016
AbstractforDoes a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance? | Full Text | References | PDF (519.6 KB) | Supplemental
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Article
The Impact of Taxes on Competition for CEOs
Peter Krenn
Pages: 503-530
Published online: 11 Jul 2016
AbstractforThe Impact of Taxes on Competition for CEOs | Full Text | References | PDF (818.8 KB)
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Open Access
Article
To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium
Kathleen Andries, Martine Cools & Steve Van Uytbergen
Pages: 531-559
Published online: 02 Aug 2016
AbstractforTo Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium | Full Text | References | PDF (375.9 KB) | Supplemental
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Article
The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation
Kay Blaufus, Jonathan Bob, Philipp E. Otto & Nadja Wolf
Pages: 561-580
Published online: 24 Nov 2016
AbstractforThe Effect of Tax Privacy on Tax Compliance – An Experimental Investigation | Full Text | References | PDF (355.9 KB) | Supplemental
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Article
Simplified Tax Accounting and the Choice of Legal Form
Sören M. Bergner & Jost H. Heckemeyer
Pages: 581-601
Published online: 20 Dec 2016
AbstractforSimplified Tax Accounting and the Choice of Legal Form | Full Text | References | PDF (433.2 KB) | Supplemental
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Article
Investment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule
Jacco L. Wielhouwer & Eelke Wiersma
Pages: 603-627
Published online: 19 Feb 2017
AbstractforInvestment Decisions and Depreciation Choices under a Discretionary Tax Depreciation Rule | Full Text | References | PDF (268.4 KB) | Supplemental
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Open Access

Errata

Correction
Erratum
Page: vii
Published online: 21 Sep 2016
CitationforErratum | Full Text | PDF (24.3 KB)
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