Results 101 to 110 of about 1,681,737 (336)
Institutional Ownership and Corporate Tax Avoidance: New Evidence
, 2016 : We provide new evidence on the agency theory of corporate tax avoidance (Slemrod 2004; Crocker and Slemrod 2005; Chen and Chu 2005) by showing that increases in institutional ownership are associated with increases in tax avoidance.
Mozaffar Khan +2 more
semanticscholar +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source
Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul
The School of Public Policy Publications, 2018 Following a recent major overhaul of the U.S. corporate and personal tax system, there has been much concern expressed regarding Canada’s diminished tax advantage and its attractiveness as an investment destination in comparison to the U.S.
Philip Bazel, Jack Mintz
doaj +1 more source
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax [PDF]
Extending the traditional treatment of the corporate tax to an economy with a progressive personal tax fundamentally changes the analysis. While the corporate tax system (CTS) does increase the total tax rate on corporate source income for some investors,
Joel Slemrod, Martin Feldstein
core
Arthritis &Rheumatology, EarlyView.Objective To assess risks of adverse pregnancy outcomes (APOs) in a contemporary cohort of women with systemic sclerosis (SSc) in relation to the timing of SSc diagnosis and by parity. Methods From the nationwide Swedish Medical Birth Register, we assembled pregnancies with births in women with SSc and in comparator women from the general population ...
Weng Ian Che +5 more
wiley +1 more source
Analysis of the Effect of Reduced Corporate Income Tax Implementation on Employment in Turkey
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi DergisiThis paper investigates the effect of regional differences in corporate income tax reduction rates on employment within the scope of the reduced corporate income tax implementation put into effect in 2009.
Elyasa Aksoy
doaj +1 more source
Tax Avoidance, Corporate Governance and Firm Value in The Digital Era
Journal of Accounting and Investment, 2018 In this study, we examine the link between tax avoidance and firm value and identify the moderating effect of corporate governance in this digital era.
Chen Siew Yee +2 more
doaj +1 more source
Management equity incentives and corporate tax avoidance: Moderating role of the internal control. [PDF]
Front Psychol, 2023 Wenwu X, Khurram MU, Qing L, Rafiq A.
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
core
Executive Compensation Reform and the Limits of Tax Policy [PDF]
, 2004 The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort,
Doran, Michael
core +3 more sources