Results 41 to 50 of about 11,935 (262)

Is new technology always good? Artificial intelligence and corporate tax avoidance: Evidence from China

International Review of Economics & Finance
Corporate tax avoidance is an enduring topic. With the advent of the intelligent era, how artificial intelligence affects corporate tax avoidance has become an important topic of existing researches.
Guimin Qu, Hao Jing
doaj   +1 more source

Loss before taxation and corporate tax: The example of banks from Serbia [PDF]

Bankarstvo, 2020
It is usually considered that banks with income before taxation pay corporate tax, while banks with loss before taxation do not. However, it is possible that a bank with loss before taxation incurs corporate tax expense due to the separate calculation of
Vržina Stefan
doaj  

Tax Policy and Farm Organization

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley   +1 more source

Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan

Jurnal Akuntansi Multiparadigma, 2014
This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as ...
Muhammad Abadan Syakura, Zaki Baridwan
doaj  

The impact of the CEO’s green ecological experience on corporate green innovation—The moderating effect of corporate tax credit rating and tax burden

Frontiers in Environmental Science, 2023
Using the data of listed companies in the Chinese capital market from 2014 to 2020, this paper studies the impact of the CEO’s green ecological experience on corporate green innovation and further analyzes the moderating effects of tax credit rating and ...
Lixia Wang, Yan Li, Sangying Lu, Vigdis Boasson   +3 more
doaj   +1 more source

Consumer Valuation of Meat Alternatives and Labeling Policies: A Comparative Perspective

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates and compares US consumer perceptions and the impact of environmental, human health, and animal welfare information related to conventional meat on preferences for meat alternatives and labeling policies. Using the best–worst scaling method across 10 different burger alternatives, our results show that the meat burger is
Daniele Asioli, Wei Yang, Jia Han, Quoc Cuong Nguyen, Massimiliano Petracci, Rodolfo M. Nayga Jr.   +5 more
wiley   +1 more source

Corporate income tax and economic growth: Empirical evidence from the European Union [PDF]

Ekonomski Signali
The subject of this research is the relationship between corporate income tax and economic growth in European Union countries. Given that corporate income tax is often considered one of the most harmful tax forms for economic development, this study aims
Đurović Todorović Jadranka, Đorđević Marina, Kalaš Branimir, Ristić Cakić Milica   +3 more
doaj   +1 more source

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková, Michiel van Dijk, Robert M'Barek, Hans van Meijl, Tomas Ratinger   +4 more
wiley   +1 more source

Affects Corporate Taxation Economic Growth? - Dynamic Approach for OECD Countries

European Journal of Business Science and Technology, 2017
This contribution deals with issues of corporate taxation in relation with economic growth. Its main objective is to quantify and analyse the relation of corporate taxation and economic growth using of OECD countries.
Veronika Nálepová
doaj   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source