Results 201 to 210 of about 551,360 (385)
Jurnal Keuangan dan Perbankan, 2017 Research conducted by Guenther (1994) shows the behavior of management to conduct income decreasingearning management in the period of one year before the income tax rate reduction in order to obtain relief theburden of income tax paid.
Setiadi Alim Lim
doaj
Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting [PDF]
Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital mobility, the burden of the tax falls on fixed factors (e.g., labor), and the tax system is more efficient if labor is taxed directly ...
Jeffrey K. MacKie-Mason, Roger H. Gordon
core
The dual corporate income tax in China: the impact of unification [PDF]
For many years, foreign funded companies in China enjoyed a relatively low tax rate and a series of preferential policies which were aimed at encouraging foreign direct investment in China.
Kong, Shuhong +2 more
core +1 more source
Recent trends in corporate income tax [PDF]
The article describes the recent international developments regarding the corporate income tax and the way in which the Belgian government is trying to respond. For this purpose, it begins by discussing the various indicators which measure the tax burden
K. Van Cauter, L. Van Meensel
core
Japan's Corporate Income Tax: Overview and Challenges
, 2008 Thomas Dalsgaard
openalex +2 more sources
Health Economics, EarlyView.ABSTRACT Payment reforms in healthcare can have spillover effects on the care experienced by non‐targeted patients treated by the same provider. Few empirical studies have quantitatively investigated the mechanisms behind these effects. We formulate theory‐driven hypotheses to investigate the spillover mechanisms of a regional payment reform in the ...
Philip Britteon +4 more
wiley +1 more source
Tax expenditures in Croatia [PDF]
The tax system of the Republic of Croatia contains a large number of very diverse kinds of tax expenditures whose the declared aim is to achieve certain social and economic objectives.
Ivica Urban, Vjekoslav Bratic
core
Anxious Dads and Depressed Moms: Child Disability and the Mental Health of Parents
Health Economics, EarlyView.ABSTRACT Having a child with a disability undoubtedly affects parents in many ways, including their well‐being. However, the specific mental health trajectories of parents, differentiated by the severity of impairments and parental roles, remain under‐explored. We investigate the mental‐health effects of having a child with a disability.
Derek Asuman +2 more
wiley +1 more source
Can changes in corporate income tax rate affect corporate innovation? [PDF]
HeliyonSang B, Zhu H, Zhang C, Yin W, Guo L.
europepmc +1 more source
This paper analyzes the interaction between corporate taxes and corporate governance. We show that the characteristics of a taxation system affect the extraction of private benefits by company insiders.
Alexander Dyck +2 more
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