顶刊 | 国外关于Taxation and Tax avoidance的四篇文章！

会计学术联盟 2023-02-24

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#领域前沿专题 8 个

#顶刊推送 72 个

#公司税与避税前沿专题选编 1 个

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今日推送国际顶刊最新发表的关于税和避税的四篇文章，供萌友们学习参考。

1.Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms

ABSTRACT:We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies.

衡量美国国内和美国跨国公司的公司税率和税基规避

摘要：我们开发了一种基于公开数据的方法，将避税分解并量化为两个独立的部分：税率规避和税基规避。我们的衡量标准是基于平均法定税率，它说明了一个公司所有交易中的法定税率。我们利用模拟数据、1986年税收改革法案、2017年减税和就业法案、不同时期的税率规避和税基规避的变化、奖金折旧时间段、美国跨国公司和国内公司的几个样本分割、不同行业的差异以及在避税地经营的公司，说明并验证了我们的措施。这些措施使监管机构和研究人员能够深入了解这两种概念上不同的避税策略。

原文： Lampenius, N., Shevlin, T., & Stenzel, A. (2021). Measuring corporate tax rate and tax base avoidance of US Domestic and US multinational firms. Journal of Accounting and Economics, 72(1), 101406.

2.Tax incidence in loan pricing

ABSTRACT:We investigate tax incidence reflected in the pricing of syndicated loans and argue that loan spread increases in bank income taxes of borrowers’ home states. We compare borrowers in states with differing bank tax rates and demonstrate the presence of tax incidence on borrowers with causality coming from bank taxes. Tax incidence on borrowers increases with local loan market concentration and pre-existing lending relationships. Further, a lack of tax deductibility of loan loss provisions enhances tax incidence. We conclude that bank income taxation, though specifically targeted at banks, is partially passed through to borrowers and increases their cost of debt.

贷款定价中的税收归宿

摘要：我们调查了反映在银团贷款定价中的税收归宿，并认为贷款利差增加会增加借款人所在州的银行所得税。我们比较了银行税率不同的州的借款人，并证明了借款人的税收归宿与银行税的因果关系。借款人的税收负担随着当地贷款市场的集中度和预先存在的贷款关系而增加。此外，贷款损失准备金不能抵税会增加税收负担。我们的结论是，银行所得税虽然专门针对银行，但部分转嫁给了借款人并增加了他们的债务成本。

原文：Kang, Y., Li, O. Z., & Lin, Y. (2021). Tax incidence in loan pricing. Journal of Accounting and Economics, 72(1), 101418.

3.Does the standardisation of tax enforcement improve corporate financial reporting quality?

ABSTRACT:Previous studies of tax enforcement neglect the effect of tax-penalty discretionary benchmarks on corporate financial reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi-natural experiment to explore how tax enforcement standardisation affects corporate financial reporting quality. We show that when tax-penalty benchmarks are implemented in every province, there is a more pronounced positive relationship between tax enforcement standardisation and corporate financial reporting quality compared with the ex-ante period. Moreover, this positive relationship is primarily driven by firms with higher degrees of tax avoidance and collusion with tax collectors. Consequently, the implementation of tax-penalty benchmarks means that the standardisation of tax enforcement can improve corporate financial reporting quality. In turn, tax enforcement standardisation can optimise the external governance environment for listed firms and improve financial information disclosure in capital markets.

税收执法的标准化是否提高了企业财务报告质量？

摘要：以往的税收执法研究忽视了税收处罚基准对公司财务报告质量的影响。在中国，实施税收处罚基准的省级差异为探索税收执法标准化如何影响企业财务报告质量提供了一个准自然实验。我们表明，当税收处罚基准在每个省份实施时，与事前相比，税收执法标准化与企业财务报告质量之间存在更显着的正相关关系。此外，这种正相关关系主要是由避税程度较高和与税务人员勾结的公司推动的。最后，税收处罚基准的实施意味着税收执法的规范化可以提高企业财务报告质量。反过来，税收执法标准化可以优化上市公司的外部治理环境，改善资本市场的财务信息披露。

原文：Tang, X., Du, D., Xie, L., & Lin, B. (2022). Does the standardisation of tax enforcement improve corporate financial reporting quality?. China Journal of Accounting Studies, 1-22.

4. Anti-Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance

ABSTRACT:Mafia firms introduce distortions in the markets in which they operate, increasing the cost of doing business for peer firms. We investigate whether peers respond by increasing their tax avoidance and thus increasing funds available to compete with the Mafia firms. Using a sample of Italian anti-Mafia police actions that resulted in the removal of Mafia firms and a difference-in-differences approach, we find that peers reduce their tax avoidance following these actions. We further show that, following anti-Mafia police actions, peer firms improve their performance and increase capital investment while enjoying a reduction in the cost of raw materials. Overall, our results highlight the microlevel channels through which Mafia can affect firm outcomes and local economies.

反黑手党警察行动、犯罪公司和同行公司避税

摘要：黑手党公司给他们经营的市场带来了扭曲，增加了同行公司的经营成本。我们调查同行是否通过增加避税来应对，从而增加可用于与黑手党公司竞争的资金。我们使用意大利反黑手党警察行动的样本，这些行动导致了黑手党公司的消失，并采用差额法，我们发现同行在这些行动之后减少了他们的避税行为。我们进一步表明，在反黑手党警察行动之后，同行企业改善了他们的业绩，增加了资本投资，同时享受了原材料成本的降低。总的来说，我们的研究结果强调了黑手党影响企业结果和地方经济的微观渠道。

原文：Chircop, J., Fabrizi, M., Malaspina, P., & Parbonetti, A. (2022). Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance. Journal of Accounting Research.

财会研究前沿专题收集团队

穆靖昊郑州大学硕士研究生

张梦瑶河南财经政法大学硕士研究生

董艳秋长江大学硕士研究生

吴志凤中南财经政法大学硕士研究生

章发明东北财经大学本科生

赵怡雪兰州理工大学硕士研究生

隋昊洋东北财经大学本科生

王禹澎东北财经大学本科生

沙易东北财经大学本科生

郭旭衡阳师范学院本科生

陈浩填广东对外经贸大学硕士研究生