Results 141 to 150 of about 575,781 (356)
Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization [PDF]
This paper analyzes the implications of foreign firm ownership and international profit shifting through thin capitalization for corporate tax policy. We consider a model of interjurisdictional tax competition where the corporate tax serves as a backstop
Clemens Fuest, Thomas Hemmelgarn
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Embedded in the framework of intergenerational solidarity, this paper explores the interactions between older immigrants' participation in volunteering activities and intergenerational family relationships in the Chinese community in Sydney, Australia. The study investigates the effects of volunteering on the lives of older Chinese immigrants.
Bingqin Li +5 more
wiley +1 more source
REFORMING THE CORPORATE TAX SYSTEM IN IRAN ACCORDING TO AN ISLAMIC TAX MODEL [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2002 A model of Islamic taxes is developed in this study and then the performance of present Iranian corporate tax system is tested against it. The estimated income tax elasticity, results and analysis of variance of corporate taxes in alternative groups show
Mohamad Hoseyn Hamzeh Poor +2 more
doaj
Does government institutional reform deter corporate tax evasion? Evidence from China. [PDF]
PLoS One, 2022 Xu J, Zhu M, Song S, Wu Y.
europepmc +1 more source
The Insistence of Blackness and the Persistence of Antiblackness in Ireland
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley +1 more source
The Analysis of Corporate Tax and Personal Income Tax in European Countries [PDF]
Problemi Ekonomiki, 2017 The aim of the article is to reveal the relationship between the rates of corporate tax and personal income tax and the pace of economic development.
Telnova Hanna V.
doaj
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
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
Australian Journal of Social Issues, EarlyView.ABSTRACT This qualitative study aimed to understand how migration experiences shape wellbeing and quality of life (QoL) for Asian‐born men who have sex with men (MSM) who are living with HIV in Australia, and to identify relevant support needs. Drawing from intersectionality theory, this paper reports findings from semi‐structured interviews with Asian‐
Thomas Norman +9 more
wiley +1 more source
Specialities of the corporate tax in connection with the sports organizations
Apstract: Applied Studies in Agribusiness and Commerce, 2015 In 2004 Hungary joined the EU, therefore its tax system is harmonized with EU directives and its trade with the EU is liberalized and exempt from customs restrictions.
Adrienn Herczeg +3 more
doaj +1 more source