Results 171 to 180 of about 411,789 (321)
The Economics of Corporate Tax Selfishness [PDF]
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
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]
Etter-Phoya R+4 more
europepmc +1 more source
Tax treatment of incomes regarding Corporate Division in Revised Tax Laws
KimSungKyun
openalex +1 more source
Tax Spillovers from US Corporate Income Tax Reform [PDF]
Sebastian Beer+2 more
openalex +1 more source
The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam [PDF]
Loan Thi Phuong Nguyen+4 more
openalex +1 more source
Does sales-only apportionment of corporate income violate international trade rules? [PDF]
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
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
A legal battle between Ecuadorian citizens and corporate power. [PDF]
Sisa I, Mena MB.
europepmc +1 more source
Corporate Income Tax, Legal Form of Organization, and Employment [PDF]
Daphne Chen, Shi Qi, Don Schlagenhauf
openalex +1 more source