Results 141 to 150 of about 986,730 (383)
Corporate Tax Evasion and Extortionist Governments [PDF]
We present a simple model of corporate tax evasion allowing for potentially bad governments that abuse their fiscal powers to extort monies from firms.
Julia Kupzowa, Ralph-C Bayer
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Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia
The majority of experts agree that taxes are distortionary in nature. This is relatively true for all of the different groups of taxes, but for the corporate taxes is exceptionallyobvious.
Ilija Gruevski, Stevan Gaber
doaj
Foreign (in)direct investment and corporate taxation [PDF]
This paper investigates the role of corporate taxation with respect to a multinational's investment decision, in which the multinational can pursue either a direct or an indirect investment strategy.
Wamser, Georg
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Responsiveness of small businesses to corporate income taxation in Canada: A summary of new findings
Using the universe of firm-level tax returns for Canada, this study examines the responsiveness of small businesses to corporate taxation over the 2001-2019 period.
Josip Lesica
doaj +1 more source
Corporate Tax Systems and the Location of Industry [PDF]
This paper analyzes the effects of different corporate tax systems on the location of industry within an economic geography model with regional size asymmetries. Both the North and the South gain industry by adopting a tax regime that produces the lowest
Wiberg, Magnus
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ABSTRACT This review article critically examines the environmental and health hazards of tannery sludge (TS), a complex by‐product of the leather tanning industry. TS is characterized by a diverse array of contaminants, including heavy metals like chromium, organic pollutants such as polycyclic aromatic hydrocarbons (PAHs), volatile organic compounds ...
Yashar Aryanfar +10 more
wiley +1 more source
The COVID-19 pandemic’s worsening economic conditions increased obstacles in tax revenue. The obstacles that arise during the tax collection process take the form of tax evasion and tax avoidance by citizens.
Ani Susilowati, Ratna Mappanyukki
doaj +1 more source
Einkommensteuer, Unternehmensbesteuerung, Steuerreform, Deutschland, Income tax, Corporate taxation, Tax reform ...
Wolfgang Wiegard
core
Capital Structure, Corporate Taxation and Firm Age [PDF]
This paper analyses the relationship between corporate taxation, firm age and debt. We adapt a standard model of capital structure choice under corporate taxation, focusing on the financing and investment decisions a firm is typically faced with.
Pfaffermayr, Michael +2 more
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