Results 41 to 50 of about 551,360 (385)
The effect of the informal sector on sustainable development: Evidence from developing countries
Business Strategy &Development, Volume 5, Issue 4, Page 437-451, December 2022., 2022 Abstract This study aims to explore the impact of the informal sector on the sustainability of development. A large panel data set of 50 developing countries that spans over 2010–2019 has been utilized to this end while the informal sector is evaluated in terms of working poverty.
Nahid Sultana +2 more
wiley +1 more source
Corporate Income Tax and Economic Distortions [PDF]
SSRN Electronic Journal, 2008 As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting between capital and labour sources, profit shifting across
openaire +6 more sources
Corporate and Personal Income Tax [PDF]
, 2020 AbstractIn the last chapter of this book we would like to look into the question of how to evaluate a firm if taxes are raised both at the investor and at the company level. Attentive readers of Chaps. 10.1007/978-3-030-37081-7_2 and 10.1007/978-3-030-37081-7_3 might expect a discussion on different strategies of financing policy (Chap.
Andreas Löffler, Lutz Kruschwitz
openaire +2 more sources
Business Strategy and the Environment, Volume 32, Issue 1, Page 163-184, January 2023., 2023 Abstract This paper examines the impact of customer concentration on green innovation in Chinese listed firms between 2006 and 2018 through the dynamic panel generalized method of moments regressions. It is reported that major customers positively impact corporate green innovation, indicating that firms have more incentives to engage in innovative ...
Chang Huang +3 more
wiley +1 more source
Slovenian income taxes and analysis of their tax expenditure in 2006-2010 [PDF]
Financial Theory and Practice, 2012 Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy.
Maja Klun
doaj
Output, Employment, and Price Effects of U.S. Narrative Tax Changes: A Factor-Augmented Vector Autoregression Approach [PDF]
arXiv, 2021 This paper examines the short- and long-run effects of U.S. federal personal income and corporate income tax cuts on a wide array of economic policy variables in a data-rich environment. Using a panel of U.S. macroeconomic data set, made up of 132 quarterly macroeconomic series for 1959-2018, the study estimates factor-augmented vector autoregression ...
arxiv
A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case [PDF]
Ann Oper Res 286, 545-557 (2020), 2016 Income tax systems with pass-through entities transfer a firm's incomes to the shareholders, which are taxed individually. In 2014, a Chilean tax reform introduced this type of entity and changed to an accrual basis that distributes incomes (but not losses) to shareholders.
arxiv +1 more source
Business Strategy and the Environment, Volume 32, Issue 1, Page 200-219, January 2023., 2023 Abstract Payment method choice in takeovers is mainly driven by both asymmetric information between the acquirer and the target and the acquirer's financial capability. In this paper, we examine whether increased transparency and better access to finance induced by environmental, social and governance (ESG) performance are associated with the strategic
Mussa Hussaini, Ugo Rigoni, Paolo Perego
wiley +1 more source
Specificity of formation of the tax base on corporate income tax in construction
Хабаршысы. Экономика сериясы, 2020 The purpose of the study – reflects a study of the methodology of the process of determining the tax base when calculating corporate income tax on (example of the construction company “XXX”). Identifi-cation of the main problems in calculating income tax
A.T. Okanova, G.S. Kaipova
doaj +1 more source
Minimum Wages and Optimal Redistribution [PDF]
arXiv, 2022 This paper analyzes whether a minimum wage should be used for redistribution on top of taxes and transfers. I characterize optimal redistribution for a government with three policy instruments -- labor income taxes and transfers, corporate income taxes, and a minimum wage -- using an empirically grounded model of the labor market with positive firm ...
arxiv