Results 31 to 40 of about 551,360 (385)
Notching R&D Investment with Corporate Income Tax Cuts in China
The American Economic Review, 2018 We study a Chinese policy that awards substantial tax cuts to firms with R&D investment over a threshold or “notch.” Quasi-experimental variation and administrative tax data show a significant increase in reported R&D that is partly driven by firms ...
Zhao Chen +3 more
semanticscholar +1 more source
The path to kina convertibility: An analysis of Papua New Guineaʼs foreign exchange market
Asia &the Pacific Policy Studies, Volume 9, Issue 3, Page 465-482, September 2022., 2022 Abstract Papua New Guinea (PNG) has faced a foreign exchange (forex) shortage since 2015. The Bank of PNG has resorted to forex rationing to protect reserves, leading to a large backlog of orders and import compression. This paper surveys the structure of PNGʼs forex market and analyses recent market conditions.
Martin Davies, Marcel Schröder
wiley +1 more source
Effect of volatility of foreign direct investment inflows on corporate income tax revenue volatility [PDF]
Applied Economic Analysis, 2021 Purpose – This paper aims to examine how the volatility of foreign direct investment (FDI) inflows affects the volatility of corporate income tax revenue. Design/methodology/approach – The study has used an unbalanced panel data set of 129 countries over
Sena Kimm Gnangnon
doaj +1 more source
Corporate Income Taxes and Labor: An Investigation of Empirical Evidence [PDF]
, 2017 With the highest top marginal corporate tax rate among OECD nations and the third-highest in the world at 35 percent, it is not surprising that policymakers have long evinced a desire to lower the U.S. federal corporate income tax rate.
Brannon, Ike, Hanson, Andrew R.
core +2 more sources
Corporate Income Tax Avoidance in the European Arena – Evidence and Remedies
Theory, Methodology, Practice, 2015 According to the OECD, 4% to 10% of the global corporate income tax revenue, i.e. USD 100 to 240 billion annually, is lost due to corporate income tax avoidance (OECD, 2015).
Tibor Pál, Zsófia Tóth
doaj +2 more sources
Brain and Behavior, Volume 12, Issue 12, December 2022., 2022 Abstract Objective Childhood cancer and cancer‐related treatments disrupt brain development and maturation, placing survivors at risk for cognitive late effects. Given that assessment tools vary widely across researchers and clinicians, it has been daunting to identify distinct patterns in outcomes across diverse cancer types and to implement ...
Julie A. Trapani, Donna L. Murdaugh
wiley +1 more source
Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences, 2019 This study aims to measure how the effect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25 with taxation sanctions as a moderating variable.
Retnawati Siregar +2 more
semanticscholar +1 more source
Business Strategy &Development, Volume 5, Issue 4, Page 361-374, December 2022., 2022 Abstract Worker voice tools can support multinational companies to monitor social compliance within complex multi‐tier apparel supply chains. This study presents findings from an adaptation of a worker voice tool that contacted 11,555 workers in two informal ‘Ready‐made Garment’ (RMG) production hubs in Bangladesh.
Sheila Chanani +4 more
wiley +1 more source
Assessment of Impact of Corporate Income Tax Suspension on Financial Performance of Businesses
Economics and Business, 2018 Though there are a number of data and studies about the impact of tax incentives on investment, research and development, no detailed and systematic analysis has been elaborated on the effectiveness of taxation of profit to the financial performance of ...
Bizņa Valentīna +3 more
doaj +1 more source
Grandes fraudes y gobiernos corporativos en la Economía desde mediados del siglo XX [PDF]
, 2022 The international financial system is currently not yet prepared to face a foreseeable crisis mainly motivated by the dichotomy between the real economy and the virtual economy. Skepticism is widespread even when it comes to investments in sustainable economy.
arxiv +1 more source