Results 111 to 120 of about 575,781 (356)
Trends in Corporate Income Tax Receipts [PDF]
This report analyzes trends in state corporate tax receipts and explanations for the decline in corporate tax revenue ...
Sally Wallace
core
Access to Finance and Innovation in the Canadian Food Processing
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
On Robot Revolution and Taxation [PDF]
Advances in artificial intelligence are resulting in the rapid automation of the work force. The tools that are used to automate are called robots. Bill Gates proposed that in order to deal with the problem of the loss of jobs and reduction of the tax revenue we ought to tax the robots.
arxiv
This study aimed to clarify whether differences in minimally invasive surgery outcomes are associated with regional and patient characteristics. This study found regional and patient characteristic disparities in minimally invasive surgical outcomes; national policies should be implemented to address these inequities.
Atsushi Hamabe+9 more
wiley +1 more source
Tiling Robotics: A New Paradigm of Shape‐Morphing Reconfigurable Robots
Tiling robotics is a novel paradigm of shape‐morphing reconfigurable robots, defining them as polyform‐inspired machines capable of transforming between at least two polymorphic shapes. Various reconfiguration‐enabling and locomotion mechanisms of tiling robots are comparatively analyzed, with the electromechanical developments, along with a proposed ...
S. M. Bhagya P. Samarakoon+2 more
wiley +1 more source
The effect of stock market indexing on corporate tax avoidance [PDF]
Membership in the Russell 1000 and 2000 Indices is based on a ranking of market capitalization in May. Each index is separately value weighted such that firms just inside the Russell 2000 are comparable in size to firms just outside (i.e. at the bottom of the Russell 1000) but have much higher index weights.
arxiv
Encouraging Corporate Charity [PDF]
The tax law governing corporate philanthropy is stuck in an archaic notion of corporate charity that does not necessarily benefit either charities or corporate stakeholders.
Sugin, Linda
core +3 more sources
Implications of state policy context for the well‐being of immigrant families with young children
Abstract There is notable variation in state‐level social policy exclusions for immigrant parents and their children. Little research has investigated how these exclusions impair the well‐being of immigrant families. This study examined how state‐level social policy exclusions for immigrants are associated with the well‐being of immigrant parents and ...
Kevin Ferreira van Leer+5 more
wiley +1 more source
I explain the root of persistent failure of efforts to remove tax-induced distortions of economic incentives. It lies in FUNDAMENTAL IMPOSSIBILITY of objectively evaluating tax base. Distortions can be entirely avoided in the sector of publicly traded corporations.
arxiv
Corporate Income Tax Rate Database - Canada and the Provinces, 1960-2005 [PDF]
This database includes rates for several elements of the corporate income tax set by the federal government (the basic rate, the corporate surtax, federal tax abatement and the manufacturing and processing profits tax credit) as well as corporate income ...
Cahill, Sean A.
core +1 more source