Results 161 to 170 of about 575,781 (356)

Export Behaviour Modeling Using EvoNF Approach [PDF]

open access: yesThe International Conference on Computational Science 2003 (ICCS 2003), Springer Verlag, Lecture Notes in Computer Science Volume 2660, Sloot P.M.A. et al (Eds.), pp. 169-178, 2003, 2004
The academic literature suggests that the extent of exporting by multinational corporation subsidiaries (MCS) depends on their product manufactured, resources, tax protection, customers and markets, involvement strategy, financial independence and suppliers' relationship with a multinational corporation (MNC).
arxiv  

Taxation and Corporate Financial Policy [PDF]

open access: yes
A model of corporate financial policy (debt-equity ratios and dividend payout rates) is included in the Harberger general equilibrium model of incidence of the corporate income tax.
Charles E. McLure, Jr.   +1 more
core  

Are Corporate Tax Burdens Racing to the Bottom in the European Union? [PDF]

open access: yes
This paper tests the central predictions of the theoretical tax competition literature for capital tax rates for a panel of European Union countries, notably a race to the bottom in corporate tax burdens. In contrast to the previous empirical literature,
Signe Krogstrup
core  

Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax [PDF]

open access: yes
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  

Choice and diversity in governance in the English alternative provision sector: Implications for educational equity

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Despite the continued global prevalence of discourses of educational inclusion, young people across local, national and international contexts continue to be educated outside of mainstream schools. In England, a diverse market of providers—known as alternative provision (AP)—cater for many of these young people.
Jodie Pennacchia   +3 more
wiley   +1 more source

The Corporate Income Tax: international trends and options for fundamental reform [PDF]

open access: yes
This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area.
Michael P. Devereux   +1 more
core  

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