Results 11 to 20 of about 44,664 (305)
Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes [PDF]
SSRN Electronic Journal, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.S.
Poterba, James M. +2 more
core +6 more sources
Corporate tax harmonization in the EU. [PDF]
, 2009 This paper explores the economic consequences of proposed EU reforms for a common consolidated corporate tax base. The reforms replace separate accounting with formula apportionment as a way to allocate corporate tax bases across countries. To assess the economic implications, we use a numerical computable general equilibrium (CGE) model for Europe. It
Leon Bettendorf +4 more
openaire +5 more sources
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
doaj +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
doaj +2 more sources
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
doaj +1 more source
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
doaj +1 more source
Journal of Business Management and Accounting, 2023 Studies relating to tax compliance disclose that there is much likelihood of the corporate tax compliance behaviour getting influenced by the tax compliance behaviour of the in-house tax professionals.
Nivakan Sritharan +3 more
doaj +1 more source
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
doaj +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2020 Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance ...
Tryas Chasbiandani +2 more
doaj +1 more source
The Impact of Digital Transformation on Corporate Tax Avoidance: Evidence from China
Discrete Dynamics in Nature and Society, 2023 Digital transformation plays an important role in reshaping the core competitiveness of enterprises and achieving high-quality development. Based on panel data of Chinese A-share listed companies in Shanghai and Shenzhen from 2009 to 2019, this study ...
Kun Xie, Wei Huang
doaj +1 more source