Results 101 to 110 of about 15,943 (310)
Corporate Income Taxation of Multinationals and Fiscal Equalization [PDF]
This paper investigates the eect of scal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment ...
Marco Runkel, Caterina Liesegang
core +2 more sources
Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data [PDF]
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a ...
Steiner, Viktor, Dwenger, Nadja
core +2 more sources
Jurnal Akuntansi dan Keuangan Indonesia, 2015 This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals
Sigit Wahyu Kartiko +2 more
doaj +1 more source
Methods of Mitigating Double Taxation [PDF]
This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model.
Lindhe, Tobias
core
The Insistence of Blackness and the Persistence of Antiblackness in Ireland
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley +1 more source
THE COST OF DIRECT TAXATION ON INVESTMENT IN BRAZIL
Revista de Economia Contemporânea, 2017 This paper analyzed the impact of taxation on the investment in Brazil, focusing on the taxation of corporate income. Following the literature, it was used an economic model to calculate two indicators of effective tax rates - Effective Marginal Tax Rate
Nelson Leitão Paes
doaj +1 more source
Business Taxation, Corporate Finance and Economic Performance [PDF]
This survey of recent research in corporate finance discusses how business taxes, subsidies as well as a country's institutional development affect several important decision margins of heterogeneous firms.
Christian Keuschnigg, Evelyn Ribi
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source
Does corporate taxation deter multinationals? evidence from a historic event in Ireland
, 2014 We use a unique exogenous corporate tax policy change in the Republic of Ireland to investigate how corporate taxation affects foreign direct investment at the extensive and intensive margin.
Görg, Holger 1970-, Strobl, Eric 1969-
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source