To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income [PDF]
, 2018 openalex +1 more source
Corporate income tax, IP boxes and the location of R&D. [PDF]
Int Tax Public FinancShehaj P, Weichenrieder AJ.
europepmc +1 more source
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
Corporate Income Tax, Legal Form of Organization, and Employment [PDF]
, 2018 Daphne Chen, Shi Qi, Don Schlagenhauf
openalex +1 more source
How Private Health Insurance Shapes Perceptions of Public Healthcare in Sweden
The International Journal of Health Planning and Management, EarlyView.ABSTRACT The increasing prevalence of private health insurance (PHI) in tax‐funded healthcare systems challenges the principles of equity and universalism. A significant proportion of PHI holders in such systems receive their insurance as an employment benefit, granting them access to privately funded healthcare alongside the publicly funded system ...
Linn Kullberg +2 more
wiley +1 more source
Cash holding dynamics and competition intensity: Evidence from UK firms
Managerial and Decision Economics, Volume 44, Issue 1, Page 641-662, January 2023., 2023 Abstract Using a quasi‐natural experiment and various measures of competition intensity, we examine whether an increase in product market competition is a key driver of firm cash holdings. We find that firms increase cash holdings when competition is intense.
Gbenga Adamolekun, Edward Jones, Hao Li
wiley +1 more source
Profit shifting from Nigeria to Europe: The impact on human rights. [PDF]
PLOS Glob Public HealthEtter-Phoya R +4 more
europepmc +1 more source
The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations [PDF]
U.S. corporations owe taxes to the U.S. Treasury on income earned both inside and outside American borders. This paper examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income.
Rosanne Altshuler, T. Scott Newlon
core
Tax treatment of incomes regarding Corporate Division in Revised Tax Laws
, 2010 KimSungKyun
openalex +1 more source
Up in Smoke: Reciprocal Effects of Cannabis Use and Job Complexity on Extrinsic Career Outcomes
Human Resource Management, EarlyView.ABSTRACT With the passage of cannabis‐friendly legislation in the U.S., cannabis use is on the rise and poses increasing challenges to managing human resources in the workplace. However, the literature offers a limited understanding of its long‐term implications for career outcomes.
Zhonghao Wang +4 more
wiley +1 more source