Results 31 to 40 of about 575,781 (356)
The Corporate Income Tax System: Overview and Options for Reform [PDF]
, 2014 [Excerpt] The corporate income tax system has been a focus of many recent debates about tax reform and the economy. Many economists and policymakers argue that reform of the corporate income tax system is needed, although a variety of rationales on why ...
Keightley, Mark P, Sherlock, Molly F
core +6 more sources
Does the standardisation of tax enforcement improve corporate financial reporting quality?
China Journal of Accounting Studies, 2022 Previous studies of tax enforcement neglect the effect of tax-penalty discretionary benchmarks on corporate financial reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi-natural ...
Xiaojian Tang +3 more
doaj +1 more source
Output, Employment, and Price Effects of U.S. Narrative Tax Changes: A Factor-Augmented Vector Autoregression Approach [PDF]
arXiv, 2021 This paper examines the short- and long-run effects of U.S. federal personal income and corporate income tax cuts on a wide array of economic policy variables in a data-rich environment. Using a panel of U.S. macroeconomic data set, made up of 132 quarterly macroeconomic series for 1959-2018, the study estimates factor-augmented vector autoregression ...
arxiv
Uncovering the Size of the Illegal Corporate Service Provider Industry in the Netherlands: a Network Approach [PDF]
, 2021 Economic crimes such as money laundering, terrorism financing, tax evasion or corruption almost invariably involve the use of a corporate entity. Such entities are regularly incorporated and managed by corporate services providers (CSPs). Given this potential for enabling economic crime, the CSP industry in the Netherlands is heavily regulated and CSPs
arxiv +1 more source
Journal of Economics, Business & Accountancy, 2019 This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate ...
I Made Pradana Adiputra +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
Profit Shifting of Multinational Corporations Worldwide [PDF]
arXiv, 2022 We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide shifted over \$850 billion in profits in 2017, primarily to countries with effective tax rates below 10\%.
arxiv
VAT tax gap prediction: a 2-steps Gradient Boosting approach [PDF]
Stat Methods Appl, pub. 06/06/2022, 2019 Tax evasion is the illegal evasion of taxes by individuals, corporations, and trusts. The revenue loss from tax avoidance can undermine the effectiveness and equity of the government policies. A standard measure of tax evasion is the tax gap, that can be estimated as the difference between the total amounts of tax theoretically collectable and the ...
arxiv +1 more source
International Tax Reform: Hearing Before the S. Comm. on Fin., 115th Cong., Oct. 3, 2017 (Statement of Itai Grinberg) [PDF]
, 2017 Lowering the corporate income tax rate and moving to a territorial system are important to maintain U.S. prosperity and improve growth prospects for our economy. The U.S. cannot stand apart from corporate tax competition in a globalized economy.
Grinberg, Itai
core +2 more sources
PENGARUH KOMPENSASI MANAJEMAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK PERUSAHAAN
Jurnal Akademi Akuntansi, 2018 This study examines corporate governance influencing tax management behavior and contributes to the literature on corporate governance. This research is management compensation and corporate corporate governance mechanism, in managing taxes to improve ...
Dhina Kristina +2 more
doaj +1 more source