Results 251 to 260 of about 44,664 (305)

Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]

Health Policy Plan
Tagem AME, Tapsoba Y, Barroy H.
europepmc   +1 more source

Wealth Composition, Distribution, and Transmission: The Graduate Center Wealth Project Data Warehouse. [PDF]

Sci Data
Longmuir M, Disslbacher F, Rapp S, Di Biase F, Rella G, Subioli F, Johnson AR, Targa M, Morelli S, Schechtl M, Asher T, Giangregorio L, Flores I.   +12 more
europepmc   +1 more source

Toward Monitoring and Addressing the Commercial Determinants of Health: Where Can We Go From Here? [PDF]

Milbank Q
Burgess R, Srebotnjak T, Lin C, Grierson L, Esty DC, Ransome Y, Freudenberg N.   +6 more
europepmc   +1 more source

The impact of intelligent manufacturing strategy on enterprise labor productivity: evidence from a quasi-natural experiment in China. [PDF]

Front Artif Intell
Chen M, Xu H, Tian F, Ji L.
europepmc   +1 more source

Tax asymmetries and corporate income tax reform [PDF]

, 1986
This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal. The government's tax claim on the firm's pretax cash flows is modelled as a series of path-dependent call options and valued by option pricing procedures and Monte Carlo simulation.The tax ...
Saman Majd, Stewart C. Myers
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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
openaire   +1 more source

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 ...
openaire   +1 more source

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 ...
openaire   +1 more source