Results 101 to 110 of about 166,061 (334)
The Case for Corporate Income Tax Reform
, 2013 The positive effects of a corporate income tax reform in the United States might well be enhanced by a simultaneous move to a territorial system coupled with anti-base erosion provisions designed to limit revenue losses; however, the effects of ...
Zodrow, George R., Diamond, John W.
core
CORPORATE INCOME TAX REVENUES IN THE ARCTIC: REGIONAL VARIATION
Север и рынок: формирование экономического порядкаRegional budgets in the Arctic rely heavily on corporate income tax revenues, which account for approximately one-third of their own-source revenues. This study assesses the contribution of municipalities to corporate income tax revenues across Arctic ...
Ekaterina A. Zakharchuk +2 more
doaj +1 more source
On the problematic issues of determining the object of income tax
Теорія і практика правознавства, 2016 The objective of the article by Shorokhova Yuliia Serhiivna «On the problematic issues of determining the object of income tax» is highlighting the problematic issues in defining corporate income tax.
Ю. С. Шорохова
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source
Imputing Corporate Tax Liabilities to Individual Taxpayers [PDF]
This paper presents a method of studying the distributional consequences of corporate tax changes by imputing to individual tax returns the net effect of changes in effective corporate tax rates.
Martin Feldstein
core
A look into the influence of income tax, as a tool for stimulating economic growth in Nigeria
Хабаршысы. Экономика сериясы, 2022 The study empirically examined the effect of income tax on economic growth in Nigeria. The specific objectives are as follows: to examine how capital gain tax, company income tax and how value added tax effect gross domestic product in Nigeria This ...
F. Olaoye, N. Olaniyan
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Tax planning, corporate governance and firm value [PDF]
, 2012 Tax planning by firms is a highly significant activity. After audit fees, tax related services are the largest source of fee income for UK accounting firms.
Holland, Kevin, Abdul Wahab, Nor Shaipah
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium. [PDF]
Any assessment of the effects of a tax reform has to be based on indicators of effective taxation. Various indicators have been developed to measure the effective taxation of income from capital.
Christian Valenduc
core