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Women workers' rights and managers' point of view: a qualitative approach to maternity leave and breastfeeding. [PDF]
Cad Saude PublicaSantos MN +8 more
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Financing pathways for the ageing industry: mitigating risks in older adult care investment. [PDF]
Front Public HealthNa L, Zesheng L, Tong P.
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Corporate Debt and Corporate Taxes
The Journal of Finance, 1979CORPORATIONS 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 +1 more
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Japanese multinational corporations and corporate tax change
J. for Global Business Advancement, 2021This paper examines the impact of the recent changes in Japanese taxation polices before and after the shift from a global taxation system to a territorial taxation system in 2009 on the income shifting activities of Japanese multinationals. The study aims to investigate whether the territorial taxation system accelerated aggressive transfer pricing ...
Jarallah, Shaif +2 more
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Corporate tax planning and corporate tax disclosure
Meditari Accountancy Research, 2019PurposeThis 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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Corporate Debt and Corporate Taxes: An Extension
The Journal of Finance, 1980IN 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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Corporate tax and corporate welfare
2023The 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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Tax Havens: Conduits for Corporate Tax Malfeasance
SSRN Electronic Journal, 2014Purpose 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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Corporation Tax Shifting: A Response
Journal of Political Economy, 1970We welcome the growing interest in empirical approaches to corporation tax incidence, of which the recent paper by Cragg, Harberger, and Mieszkowski (1967; referred to below as C-H-M) is the latest evidence. In evaluating our earlier results (Krzyzaniak and Musgrave 1963), the authors claim to have shown "unequivocally that the KrzyzaniakMusgrave ...
Krzyzaniak, Marian, Musgrave, Richard A
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