Results 41 to 50 of about 38,140 (305)

Investigation of the relationship between macro-economic variables and tax evasion using nonlinear approaches [PDF]

اقتصاد باثبات
The 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
doaj   +1 more source

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
openaire   +3 more sources

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   +2 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
doaj   +1 more source

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   +4 more sources

Special Tax Regimes in Latin America and the Caribbean: Compliance, Social Protection, and Resource Misallocation [PDF]

, 2019
Simplified tax regimes reduce both tax rates and compliance costs for small firms. On the one hand, these regimes increase the number of businesses formally registered and have the potential of also expanding the safety net when they subsidize the ...
Inter-American Development Bank
core   +1 more source

Banking crises and the modern tax state [PDF]

Socio-Economic Review, 2020
AbstractHave banking crises boosted path-breaking fiscal innovations? Drawing on the literature that deals with the impact of warfare on fiscal capacity, I argue that banking crises have facilitated the rise of progressive tax instruments by causing revenue needs and demands for fiscal fairness.
openaire   +4 more sources

Tax Expenditures for Promoting Investment Applied to Corporate Income Tax [PDF]

, 2010
This report was commissioned by the Inter-American Development Bank\u27s Fiscal and Municipal Management Division of the Institutional Capacity and Finance Sector within the framework of the project Tax Expenditures: Reducing Abuse and Increasing ...
Inter-American Development Bank
core   +1 more source

The Importance of the Bank Tax for the Polish State Budget - has the COVID-19 Pandemic Reduced the Proceeds from this Tax?

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  

Debt, Taxes, and Banks

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
openaire   +3 more sources