Results 121 to 130 of about 986,730 (383)
Cross-border group-taxation and loss-offset in the EU: An analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System) [PDF]
The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB).
Bäumer, Michaela, Dahle, Claudia
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Australian Journal of Social Issues, EarlyView.ABSTRACT The Robodebt scheme issued thousand‐dollar debts to an estimated half a million people who had received social security. The debts were largely inaccurate and illegal, with the aim of improving the federal government's budget. The 2023 Royal Commission into the Robodebt Scheme found that the stigmatising political and public language about ...
Ella Kruger, Phillipa Evans
wiley +1 more source
The Impact of Taxation on Economic Growth: Case Study of OECD Countries
Review of Economic Perspectives, 2015 The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000–2011.
Macek Rudolf
doaj +1 more source
Essays in Corporate Finance and Corporate Taxation
, 2019 This dissertation contains three chapters, all related to corporate finance and corporate taxation. The first chapter studies how room for interpretation in tax law affects tax planning. The second chapter studies the effects of taxation are influenced by differences in the corporate group structures of multinationals.
openaire +2 more sources
Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation [PDF]
Economic integration in Europe has not led to a ‘race to the bottom’ regarding corporate income taxes. This paper documents trends in the foreign ownership of companies in Europe and it examines whether foreign ownership has exerted a positive influence ...
Gaetan Nicodeme, Harry Huizinga
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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
Corporate Taxation and the Size of New Firms: Evidence From Europe [PDF]
Using a novel country-industry level panel database with information on newly incorporated firms in 17 European countries between 1997 and 2004, we study how taxation of corporate income affects the size of entrants at the country-industry level.
Da Rin, M. +2 more
core +1 more source
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source
IS TAXATION AFFECTING THE ATTRACTIVENESS OF CENTRAL AND EASTERN EUROPE COUNTRIES FOR FDI? [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 The target of this paper is to determine whether taxation affects the attractiveness of Central and EasternEurope (CEE) countries for foreign investors.
Popovici Oana Cristina
doaj
Corporate tax, firm destruction and capital stock accumulation: Evidence from Chilean plants [PDF]
We investigate the impact of corporate taxation on capital stock. In the paper, we indicate that corporate taxation might not only distort the decision of each firm to invest but could also destroy firms.
Diego Saravia., Rodrigo Cerda
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