Kevin Holmes

TL;DR: Wang et al. as discussed by the authors proposed a substance over form approach by reference to five factors: form and substance of an arrangement, timing, reference to steps taken to put the arrangement into place, financial effects, and tax consequences.

TL;DR: In this article, the authors investigate relationships between claimed behaviour in a questionnaire and actual behaviour in an experimental environment, together with different behaviours between males and females, and different age cohorts.

TL;DR: In this article, the authors show that the market place itself can resolve these concerns and render the accounting doctrine of accrual superfluous, and demonstrate the direct relationship between the traditional; Shanz-Haig-Simons definition of income and the present value formula, which is the foundation of the market approach to classify transactions correctly.

TL;DR: In this paper, the authors put in layman's terms the arguments for closer alignment of taxable income and the accounting measure of profit, and argued that there is considerable scope for greater coherence in the determination of the taxable income both within income tax law itself and between tax law and accounting.

TL;DR: In this paper, the authors investigate the application of institutional theory to the topic of tax policy development and investigate the potential for historical institutionalism to explain the different approaches adopted by New Zealand and Australia in their respective tax treatment of retirement savings.