Results 21 to 30 of about 929,319 (303)
Relationship between bank value, tax avoidance, and profitability [PDF]
Banks and Bank SystemsThis study explores the intricate relationships between bank value, tax avoidance, and profitability, which significantly affect the stability and strategies of financial institutions worldwide.
Mohammad Fawzi Shubita
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Banking deregulation and corporate tax avoidance [PDF]
China Journal of Accounting Research, 2016 AbstractWe investigate whether tax avoidance substitutes for external financing. We exploit interstate banking deregulation as a quasi-external shock to examine whether firms engage in less tax avoidance after banking deregulation, because of cheaper and easier access to credit from banks.
Francis, Bill B., Ren, Ning, Wu, Qiang
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Investigation of the relationship between macro-economic variables and tax evasion using nonlinear approaches [PDF]
اقتصاد باثباتThe main purpose of present study is to investigate the relationship between macroeconomic variables and tax evasion using nonlinear approaches. . First of all, it was used Markov Switching Vector Autoregression method, statistics and information from ...
masoumeh motallebi, Mohammad Alizadeh
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Taxes under stress: bank stress tests and corporate tax planning
China Accounting and Finance ReviewThis paper aims to examine how bank stress tests affect bank tax planning. The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests ...
Bill B. Francis +2 more
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IMF Working Papers, 2012 Understanding the impact of the asymmetric tax treatment of debt and equity on the capital structures of financial institutions is critical to shaping and assessing responses to the problem of excessive leverage that underlay the 2009 financial crisis - but there is no empirical evidence to draw on. Guided by a simple model of banks?
Michael Keen, Ruud A. de Mooij
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Trading offshore: evidence on banks’ tax avoidance* [PDF]
The Scandinavian Journal of Economics, 2017 AbstractLittle is known about how banks shift profits to low‐tax countries. Because of their specific business model, banks use other profit‐shifting channels than non‐financial firms. We propose a novel and bank‐specific method of profit shifting: the strategic relocation of proprietary trading to low‐tax jurisdictions.
Langenmayr, Dominika, Reiter, Franz
openaire +5 more sources
LIKUIDITAS DAN RESIKO KREDIT BANK PERSEPSI PASCA KEBIJAKAN TAX AMNESTI
Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2019 Bank harus mempertahankan sejumlah alat likuid guna memastikan bahwa bank sewaktu-waktu dapat memenuhi kewajiban jangka pendeknya. Likuiditas bank bisa di nilai berdasarkan Loan to deposit ratio (LDR). Kinerja pertumbuhan industri perbankan akhir-akhir
JUSTITA DURA, ANIEK MURNIATI
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Taxes, Banks, and Financial Stability [PDF]
, 2014 In this note, a new concept for a European deposit guarantee scheme is proposed, which takes account of the strong political reservations against a mutualization of the liability for bank deposits. The three-stage model for deposit insurance outlined in the text builds on existing national deposit guarantee schemes, offering loss compensation on a ...
openaire +4 more sources
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2021 The article's main objective was to analyse the implications of the tax on certain financial institutions, referred to as the bank tax, for the Polish state budget since the very beginning of the levy.
Juliusz Giżyński
doaj
Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine
Advanced Materials, EarlyView.A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen +5 more
wiley +1 more source