Results 201 to 210 of about 11,935 (262)

Adverse commercial determinants of health in low- and middle-income countries: a public health challenge. [PDF]

Health Promot Int
Islam MM, De Lacy-Vawdon C, Gleeson D.
europepmc   +1 more source

Sustainable Tax-Based Financing Strategies in the Health Care System: A Scoping Review. [PDF]

Med J Islam Repub Iran
Taheri G, Abolghasem Gorji H, Rezapor A, Jafari Sirizi M, Behzadifar M.   +4 more
europepmc   +1 more source

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Corporate Debt and Corporate Taxes

The Journal of Finance, 1979
CORPORATIONS MAY ISSUE VARIOUS types of financial contracts to investors. The market price of each security depends upon its claim on corporate resources and its influence on taxes. Modigliani and Miller [5, 6] and Cox and Ross [2] elaborate an arbitrage theory of security valuation.
Bierman, Harold, Jr, Oldfield, George S, Jr   +1 more
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Corporate tax planning and corporate tax disclosure

Meditari Accountancy Research, 2019
PurposeThis paper aims to examine the impact of corporate tax planning (TP) on tax disclosure (TD). Using tax expenses data set, with the detailed effective tax rate (ETR) by reconciling individual items of income and expenses.Design/methodology/approachA firm-level panel data set is used to analyse 286 non-financial listed companies on Bursa Malaysia ...
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Tax Havens: Conduits for Corporate Tax Malfeasance

SSRN Electronic Journal, 2014
Purpose This paper is an effort to demystify tax havens – what they mean, what they offer and why they are harmful. It offers a detailed analysis of abusive tax planning by multinational corporations, involving the use of tax havens, shedding light on how corporations use “egregious” tax-sheltering techniques right from their incorporation to avoid ...
Akanksha Jalan, R. Vaidyanathan
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Corporate tax and corporate welfare

2023
The tax system is not simply about raising revenues; it is also about distributing favours and picking winners. Many of the ‘penalties’ but also rewards of the tax system over the past few decades have been distributed disproportionately to big business, coinciding with increases in other types of corporate welfare. This chapter focuses on the issue of
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8. Corporation tax

2020
All companies incorporated in the UK which actively carry on business are liable to pay corporation tax (CT) on their taxable profits. This chapter considers the charge to CT with particular focus on calculating chargeable income profits and allowable deductions; the treatment of company capital gains and capital losses; trading loss relief; capital ...
Jennifer Seymour, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, Elizabeth Smart   +6 more
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Corporate Tax Behaviour

2021
In this chapter, the relation between the tax behaviour of corporations and CSR is explored. The negative consequences of corporate tax avoidance and evasion are emphasised, namely those affecting nations and corporations. The argument that the pernicious social consequences of the generalised use of certain tax minimization strategies by corporations ...
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Corporate Debt and Corporate Taxes: An Extension

The Journal of Finance, 1980
IN THE SEPTEMBER 1979 issue of this journal, Bierman-Oldfield [1] show that the Modigliani-Miller Proposition I with corporate taxation is unaltered by the existence of risky debt. Bierman-Oldfield state on page 954 that the analysis implies the expected returns on debt, unlevered equity, and levered equity are determined simultaneously and linked ...
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