Results 11 to 20 of about 986,730 (383)
Taxation and Corporate Pension Policy [PDF]
The Journal of Finance, 1981 ABSTRACTThis paper focuses on the impact of taxes on optimal corporate pension policy. The analysis is based upon an integration of corporate and individual shareholder considerations. The major conclusions are that a company should fully fund its pension plan and should invest the pension fund totally in bonds.
Irwin Tepper
openaire +3 more sources
Policy Change in Times of Politicization: The Case of Corporate Taxation in the European Union *
Journal of Common Market Studies, 2021 EU corporate tax policy has long consisted solely in eliminating fi scal barriers. This changed after the fi nancial and Eurozone crises when the European Commission proposed ‘ market-correcting ’ provisions to increase tax transparency and ‘ fairness ...
Aanor Roland, Indra Römgens
semanticscholar +1 more source
Corporate Taxation, Corporate Power, and Corporate Harm [PDF]
The Howard Journal of Criminal Justice, 2015 AbstractGlobalisation has increased corporate tax competition amongst states and facilitated widespread corporate tax avoidance. Some of the largest businesses now pay little or no tax: in some cases with the active assistance of governments. This article examines contemporary corporation tax policies, outlines some of the key methods corporations use ...
Farnsworth, Kevin, Fooks, Gary
openaire +2 more sources
Family Ownership, Corporate Governance, and Tax Aggressiveness
Sriwijaya International Journal of Dynamic Economics and Business, 2021 Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance.
Ida Subaida, Triska Dewi Pramitasari
doaj +1 more source
Loss before taxation and corporate tax: The example of banks from Serbia [PDF]
Bankarstvo, 2020 It is usually considered that banks with income before taxation pay corporate tax, while banks with loss before taxation do not. However, it is possible that a bank with loss before taxation incurs corporate tax expense due to the separate calculation of
Vržina Stefan
doaj
Politics & Society, 2020 Corporate concentration in the United States has been on the rise in recent years, sparking a heated debate about its causes, consequences, and potential remedies.
S. Hager, Joseph Baines
semanticscholar +1 more source
Local Government Efficiency in German Municipalities
Raumforschung und Raumordnung, 2013 This article evaluates German local governments’ cost efficiency using a sample of 1,021 municipalities in the state of Baden-Württemberg for the year 2001.
Benny Geys +2 more
doaj +1 more source
Affects Corporate Taxation Economic Growth? - Dynamic Approach for OECD Countries
European Journal of Business Science and Technology, 2017 This contribution deals with issues of corporate taxation in relation with economic growth. Its main objective is to quantify and analyse the relation of corporate taxation and economic growth using of OECD countries.
Veronika Nálepová
doaj +1 more source
The relationship between privatization and corporate taxation policies
JOURNAL OF ECONOMICS, 2020 Yi Liu +2 more
openalex +2 more sources
Corporate Taxation and Multinational Activity [PDF]
SSRN Electronic Journal, 2006 This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates, withholding tax rates, and parent and host country depreciation ...
Peter Egger +3 more
openaire +4 more sources