Results 51 to 60 of about 575,781 (356)
Grandes fraudes y gobiernos corporativos en la Economía desde mediados del siglo XX [PDF]
, 2022 The international financial system is currently not yet prepared to face a foreseeable crisis mainly motivated by the dichotomy between the real economy and the virtual economy. Skepticism is widespread even when it comes to investments in sustainable economy.
arxiv +1 more source
Politics of evidence: Think tanks and the Academies Act
British Educational Research Journal, Volume 48, Issue 6, Page 1232-1253, December 2022., 2022 Abstract Previous research has identified political ideology as central in the landmark Academies Act (2010). This article further analyses how politics of evidence played its part in the policy process by focusing on long‐term structural changes and preferences among policymakers. The article draws on policymaker interviews after the reform, a mapping
Jaakko Kauko
wiley +1 more source
Family Ownership, Corporate Governance, and Tax Aggressiveness
Sriwijaya International Journal of Dynamic Economics and Business, 2021 Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance.
Ida Subaida, Triska Dewi Pramitasari
doaj +1 more source
A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case [PDF]
Ann Oper Res 286, 545-557 (2020), 2016 Income tax systems with pass-through entities transfer a firm's incomes to the shareholders, which are taxed individually. In 2014, a Chilean tax reform introduced this type of entity and changed to an accrual basis that distributes incomes (but not losses) to shareholders.
arxiv +1 more source
The Corporate Income Tax System: Overview and Options for Reform [PDF]
, 2012 [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 +2 more sources
Corporate Tax, Digitalization and Globalization
World Economic Forum, 2019 This paper is intended to support informed debate among non-experts on the reform of international corporate taxation. It has been produced with the input of a diverse group of individuals representing governments, corporations, civil society organizations and academia.
Mosquera Valderrama, I.J. +1 more
openaire +3 more sources
Corporate tax competition between firms [PDF]
International Tax and Public Finance, 2012 Firms' tax planning decisions, similar to their other operational decisions, are made in a competitive environment. Various stakeholders observe the tax payments and evaluate these against the relevant peer group, which creates interdependencies in the tax planning activities of firms.
Padraig J. Moore +2 more
openaire +8 more sources
Assessing the Ecological Value: Monetizing Process Innovations in Tailored Forming
Advanced Engineering Materials, EarlyView.This article introduces a method for evaluating the sustainability of innovations, even with limited data. The method is illustrated through an analysis of the “Tailored Forming” technology, which explores the impact of sustainability on economic value added.
Jonas Schneider +4 more
wiley +1 more source
Brain and Behavior, Volume 12, Issue 12, December 2022., 2022 Abstract Objective Childhood cancer and cancer‐related treatments disrupt brain development and maturation, placing survivors at risk for cognitive late effects. Given that assessment tools vary widely across researchers and clinicians, it has been daunting to identify distinct patterns in outcomes across diverse cancer types and to implement ...
Julie A. Trapani, Donna L. Murdaugh
wiley +1 more source
Advanced Healthcare Materials, EarlyView.This review explores how advanced materials enhance Bio‐FETs for precision healthcare and biosensing. It covers their working principles, surface functionalization, and ultra‐sensitive detection capabilities. The integration of flexible designs, AI, and IoT for real‐time monitoring is discussed, along with challenges like material reproducibility and ...
Minal Pandey +5 more
wiley +1 more source