Results 171 to 180 of about 411,789 (321)

The Economics of Corporate Tax Selfishness [PDF]

open access: yes
This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement.
Joel Slemrod
core  

Loving Taxation, Hating Single Taxes: Disentangling Temporal Distance and Abstraction in the Communication of Tax Proposals

open access: yesEuropean Journal of Social Psychology, EarlyView.
ABSTRACT Progressive taxation is an effective way of redistributing wealth and reducing economic inequality, as such its promotion through efficient communication strategies is a key goal. Drawing on construal level theory, we test in five studies whether attitudes towards progressive taxation are improved by high (vs.
Silvia Filippi   +4 more
wiley   +1 more source

Profit shifting from Nigeria to Europe: The impact on human rights. [PDF]

open access: yesPLOS Glob Public Health
Etter-Phoya R   +4 more
europepmc   +1 more source

Tax Spillovers from US Corporate Income Tax Reform [PDF]

open access: bronze, 2018
Sebastian Beer   +2 more
openalex   +1 more source

The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam [PDF]

open access: gold, 2020
Loan Thi Phuong Nguyen   +4 more
openalex   +1 more source

Does sales-only apportionment of corporate income violate international trade rules? [PDF]

open access: yes
Unternehmensbesteuerung, Körperschaftsteuer, Ländersteuer, WTO-Regeln, Steuerbemessung, Exportsubvention, Vereinigte Staaten, Corporate taxation, Corporate income tax, State tax, WTO rules, Tax base, Export subsidies, United ...
Charles McLure Jr., Walter Hellerstein
core  

Understanding Social Divides in the Hong Kong 2019 Unrest: A Combination of Person‐ and Variable‐Centred Approaches

open access: yesEuropean Journal of Social Psychology, EarlyView.
ABSTRACT This research combined person‐ and variable‐centred approaches to examine whether (a) core values, (b) perceptions of the political system's legitimacy and (c) attitudes towards Hong Kong–Mainland China integration underlie the Yellow versus Blue politicized collective identities that emerged during the Hong Kong 2019 social unrest.
Ying‐yi Hong   +2 more
wiley   +1 more source

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