Results 11 to 20 of about 575,781 (356)
Corporate tax planning, the use of SPV, board independence, and firm value
Jurnal Ekonomi dan Bisnis, 2023 Although many studies discuss the significant role of special purpose vehicles (SPVs) in the corporate tax planning context, no prior empirical research exists on the value relevance of such use. Our study fills the gap by investigating the impact of the
Iman Sofian Suriawinata, Siti Almurni
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The effect of stock market pressure on the tradeoff between corporate and shareholders’ tax benefits
China Journal of Accounting Research, 2015 The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits.
Ming-Chin Chen
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Corporate Taxes and Securitization [PDF]
SSRN Electronic Journal, 2010 ABSTRACTMost banks pay corporate income taxes, but securitization vehicles do not. Our model shows that, when a bank faces strong loan demand but limited deposit market power, this tax asymmetry creates an incentive to sell loans despite less‐efficient screening and monitoring of sold loans. Moreover, loan‐selling increases as a bank's corporate income
Han, J Han, Joongho +2 more
openaire +4 more sources
The Effect of Tax Avoidance and Tax Risk on Corporate Risk
Jurnal Keuangan dan Perbankan, 2018 Tax avoidance could increase the corporate risk for several reasons. First, tax avoidance increases the uncertainty of future corporate tax payments, second, the tax avoidance rate could serve as a leading indicator of the company's investment risk.
Amrie Firmansyah, Rizka Muliana
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European States in a Bout of Corporate Tax Competition
Journal of Competitiveness, 2019 In the corporate environment, globalization supports possibilities of mobile bases transfers among states and therefore changes in the taxable income. Differences in tax systems as well as in the level of corporate income tax revenues deserve attention ...
Anna Banociova, Slavomira Tahlova
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American Journal of Community Psychology, Volume 70, Issue 3-4, Page 314-326, December 2022., 2022 Abstract This randomized controlled trial examined the impact of The Connection Project, an experiential, relationship‐focused intervention designed to improve school belongingness and decrease symptoms of depression and loneliness among new college students.
Meghan A. Costello +6 more
wiley +1 more source
The 2019 Tax Competitiveness Report: Canada’s Investment and Growth Challenge
The School of Public Policy Publications, 2020 Over two decades, Canada gradually made its tax regime highly competitive by lowering its federal-provincial corporate income tax rate and working to improve tax neutrality and broaden its corporate tax base. That has changed.
Jack Mintz, Philip Bazel
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The Quantification of the Significance of EATR Determinants: Evidence for EU Countries
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden.
Jan Široký +2 more
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Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3
Cogent Business & Management, 2023 This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness.
Bani Alkausar +3 more
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The Corporate Income Tax in Canada: Does its Past Foretell its Future? [PDF]
The School of Public Policy Publications, 2016 Corporate tax reform has long been a contentious issue in Canada. Official commissions, academics and others have often proposed changes in the way we tax corporations.
Richard M. Bird, Thomas A. Wilson
doaj +5 more sources