Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 고종권 | - |
dc.date.accessioned | 2018-05-30T06:24:07Z | - |
dc.date.available | 2018-05-30T06:24:07Z | - |
dc.date.issued | 2016-06 | - |
dc.identifier.citation | 회계학연구, v. 41, NO 3, Page. 279-310 | en_US |
dc.identifier.issn | 1229-3288 | - |
dc.identifier.uri | http://kiss.kstudy.com/thesis/thesis-view.asp?key=3443106 | - |
dc.identifier.uri | https://repository.hanyang.ac.kr/handle/20.500.11754/71718 | - |
dc.description.abstract | This study reviews empirical tax research in Korea over the past two decades in the following five areas: (1) the informational role of income tax expenses; (2) taxes and asset pricing; (3) tax avoidance; (4) taxes and financing decisions; and (5) income shifting. The first section discusses book-tax differences and their implications for earnings and market responses. Also included are the valuation of deferred tax assets, earnings management with income tax expenses, and book-tax conformity. In the second section, we examine works on the capitalization of dividend and capital gains taxes, together with those on implicit taxes. The third section reviews studies on the concept, theoretical background, and measures of tax avoidance. Also discussed are papers on the impact of tax avoidance on business choices. In the fourth section, we examine works on the role of taxes in financing choices. The last section is devoted to the literature on income shifting between related parties. | en_US |
dc.description.sponsorship | This study is supported by a Korea University Business School Research Grant. | en_US |
dc.language.iso | en | en_US |
dc.publisher | 한국회계학회 | en_US |
dc.subject | empirical tax research | en_US |
dc.subject | income tax expenses | en_US |
dc.subject | tax capitalization | en_US |
dc.subject | tax avoidance | en_US |
dc.subject | capital structure | en_US |
dc.subject | income shifting | en_US |
dc.title | A Review of Empirical Tax Research in Korea | en_US |
dc.type | Article | en_US |
dc.relation.no | 3 | - |
dc.relation.volume | 41 | - |
dc.relation.page | 279-310 | - |
dc.relation.journal | 회계학연구 | - |
dc.contributor.googleauthor | Ko, Jong Kwon | - |
dc.contributor.googleauthor | Yoon, Sung-Soo | - |
dc.relation.code | 2016018591 | - |
dc.sector.campus | S | - |
dc.sector.daehak | SCHOOL OF BUSINESS[S] | - |
dc.sector.department | DIVISION OF BUSINESS ADMINISTRATION | - |
dc.identifier.pid | jkko | - |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.