Results 111 to 120 of about 986,730 (383)
Asymmetric Taxation and Performance-Based Incentive Contracts [PDF]
This paper analyzes the effects of symmetric and asymmetric taxation on performance-based versus fixed remuneration contracts. I integrate a proportional corporation tax and a proportional wage tax into a binary principal-agent model.
Rainer Niemann
core
Corporate taxation and the location choice of foreign direct investment in EU countries. ESRI WP591, March 2018 [PDF]
, 2018 This paper examines the impact of corporate taxation and other factors on the attractiveness of EU countries to foreign direct investment. In comparison to previous analyses on the location choice of multinational activity in the EU, we use an improved ...
Davies, Ronald B. +2 more
core
Economics of land‐based carbon mitigation
American Journal of Agricultural Economics, EarlyView.Abstract Agricultural land holds tremendous potential to contribute to net zero greenhouse gas emission goals by providing low carbon renewable energy to displace fossil fuels and by serving as a sink for sequestering carbon in the soil with climate‐smart practices. This potential is, however, far from being realized.
Madhu Khanna
wiley +1 more source
Angewandte Chemie, EarlyView.A streamlined platform for glycosite‐specific antibody conjugation is enabled by LacNAc‐derived cyclic acetal donors, which can be prepared in only two steps and used directly in single‐enzyme Endo S2‐mediated transglycosylation. The platform supports the broad construction of homogeneous gsADCs and gsDACs, with donor 7 producing glycoengineered ...
Deqin Cai +13 more
wiley +2 more sources
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
The Analytical Review of Foreign Studies on the Impact of Taxation on Corporate Investment [PDF]
, 2021 Olga S. Belomyttseva
openalex +1 more source
Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates [PDF]
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries.
Alfons Weichenrieder, Clemens Fuest
core
Which Way to Converge? The Europeanisation of National Tax Systems [PDF]
, 2009 In this article we investigate in how far European Integration stimulates policy convergence in various subfields of tax policy. We see that several causal mechanisms contribute to an EU-wide convergence of tax policies: imposition, competition ...
Genschel, Philipp, Kemmerling, Achim
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
Sources of Tax Compliance Costs for Malaysian Corporate Taxpayers
Asian Journal of Accounting Perspectives, 2014 Tax compliance costs are the costs incurred by taxpayers in complying with the tax reporting requirements. This study identifies the sources of tax compliance costs for corporate taxpayers with regards to internal and external components.
Noor Sharoja Sapiei, Mazni Abdullah
doaj +1 more source