Results 101 to 110 of about 575,781 (356)
Comprehensive Unified Models of Structural and Reduced Form Models for Defaultable Fixed Income Bonds (Part 1: One factor-model, Part 2:Two factors-model) [PDF]
, 2013 Pricing formulae for defaultable corporate bonds with discrete coupons under consideration of the government taxes in the united model of structural and reduced form models are provided. The aim of this paper is to generalize the comprehensive structural model for defaultable fixed income bonds (considered in [1]) into a comprehensive unified model of ...
arxiv +1 more source
Economic Feasibility of Crop‐Livestock Integration System in Brazil
Agribusiness, EarlyView.ABSTRACT We investigate the economic feasibility of the Brazilian crop‐livestock integration system. Under this system, the Brazilian farmer can produce soybeans, corn, and graze for cattle on the same land during one crop year. This technology can substantially increase agricultural production in the country.
Yuri C. D. Calil, Luis Ribera
wiley +1 more source
Corporate tax policy, entrepreneurship and incorporation in the EU [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaëtan Nicodème, Ruud A. de Mooij
core +3 more sources
Mampukah Tata Kelola Perusahaan Yang Baik Mengurangi Penghindaran Pajak ?
Jurnal Ilmiah Akuntansi dan Bisnis, 2019 Taxpayers will try to pay the smallest possible tax. One way to reduce taxes is to engage in tax avoidance actions commonly referred to as tax avoidance. One of the causes of this behavior is the presence of an executive character who dares to take risks.
Naniek Noviari +1 more
doaj +1 more source
Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network [PDF]
, 2017 Multinational corporations use highly complex structures of parents and subsidiaries to organize their operations and ownership. Offshore Financial Centers (OFCs) facilitate these structures through low taxation and lenient regulation, but are increasingly under scrutiny, for instance for enabling tax avoidance.
arxiv +1 more source
Agribusiness, EarlyView.ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley +1 more source
Tax credit rating and corporate innovation decisions
China Journal of Accounting Research, 2022 The tax credit rating mechanism was formally implemented in 2014. As an important tax collection and management innovation, it has attracted the attention of regulatory authorities and scholars.
Xuehang Yu, Junxiong Fang
doaj
News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting
SSRN Electronic Journal, 2015 Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to tax avoidance in the United Kingdom over two periods ...
openaire +4 more sources
Agribusiness, EarlyView.ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
Methods and rates used to compare corporate tax burden
Littera Scripta, 2011 Tax burden is an important factor in investor’s decisions about the allocation of investment. Several methods and rates can be used for comparison of corporate taxation.
Irena Szarowská
doaj