Results 141 to 150 of about 986,730 (383)

Corporate Tax Evasion and Extortionist Governments [PDF]

open access: yes
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
core  

Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia

open access: yesEconomic Analysis, 2018
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]

open access: yes
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
core  

Responsiveness of small businesses to corporate income taxation in Canada: A summary of new findings

open access: yesEconomic and Social Reports
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]

open access: yes
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
core  

Integrated Evaluation of Contaminant Profiles, Detection Techniques, and Management Strategies for Tannery Sludge

open access: yesAsia-Pacific Journal of Chemical Engineering, EarlyView.
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 Impact of Digital Taxation Implementation and Taxpayer Knowledge on Tax Revenue Obstacles, Moderated by Incentive Policy

open access: yesJournal the Winners
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

For a dual income tax [PDF]

open access: yes
Einkommensteuer, Unternehmensbesteuerung, Steuerreform, Deutschland, Income tax, Corporate taxation, Tax reform ...
Wolfgang Wiegard
core  

Capital Structure, Corporate Taxation and Firm Age [PDF]

open access: yes, 2012
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
core  

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