Results 11 to 20 of about 34,992 (263)
Effective Tax Rates Under IP Tax Planning [PDF]
SSRN Electronic Journal, 2014 Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax subsidiaries, intra-group licensing arrangements, and ...
Evers, Lisa, Spengel, Christoph
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Investigating the Impact of Tax Avoidance on Investment Efficiency [PDF]
مجله دانش حسابداری, 2020 Objective: The objective of this study was to investigate the effects of tax avoidance on the investment efficiency of the companies listed in the Tehran Stock Exchange, TSE.
Alireza Rahimi, Aref Forughi
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Do brazilian publicly traded companies that pay less tax create more jobs?
Revista Catarinense da Ciência Contábil, 2020 There is a widespread assumption that lower corporate taxation will lead to higher rates of job creation, but this belief may be false, as challenged by Anderson and Pizzigati (2017).
Antonio Lopo Martinez, Raimundo da Silva
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Growth Effects of Flat-Rate Taxes [PDF]
Journal of Political Economy, 1995 Recent estimates of the potential growth effects of tax reform vary wildly, ranging from zero to eight percentage points. Using an endogenous growth model, we assess which model features and parameter values are important for determining the quantitative impact of tax reform.
Stokey, Nancy L, Rebelo, Sergio
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Risk Assessment of the Corporate Tax Policies [PDF]
مطالعات تجربی حسابداری مالی, 2017 In this study by measuring tax risk based on uncertainty approach, the relationship between tax avoidance and tax risk was investigated by applying data collected from 114 companies during the years 2009 to 2015. For this purpose, the lower effective tax
MohammadAli Sari +2 more
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The Growth Effects of Tax Rate in the OECD [PDF]
SSRN Electronic Journal, 2013 AbstractThis paper explores the merits of macro‐ and micro‐based tax rate measures within an open economy “fiscal policy and growth” model. Using annual data for 15 OECD countries we find statistically small, non‐robust long‐run growth effects of macro‐based average tax rates on capital income and consumption, but some evidence for average labour ...
Gemmell, Norman +2 more
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Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2013 Sustainable tax paid rate focuses on maintaining consistent tax avoidance outcomes over time. Sustainability differs from tax minimization. This study examines whether Sustainable tax paid rate provides information about the persistence of a firm’
Mahsa Ghasemi +2 more
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Effective Marginal Tax Rates in Australia [PDF]
Economic Analysis and Policy, 1997 The households included in the 1988-89 ABS Household Expenditure Survey were grouped according to size, degree of labour force participation, and weekly household private income. Households at similar levels of income were then compared to determine the effect on disposable income of a small increase in labour market earnings, resulting in higher taxes
Campbell, H. F., Bond, K. A.
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Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program
Cogent Economics & Finance, 2023 Taxation has a vital role as a domestic financial source to achieve Sustainable Development Goals (SDGs). To increase domestic revenue, combating tax avoidance is important, especially for Indonesia, one of the most populous countries with the fact that ...
Muhammad Arsalan Khan, Siti Nuryanah
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Analysis of the Determinant of Effective Tax Rate
Accounting Analysis Journal, 2020 This study aims to examine the effects of the proportion of independent commissioners, audit committees, board of commissioner size, institutional ownership, and capital intensity ratio on effective tax rate. The population is the manufacturing companies
Dwi Nurkholisoh, Retnoningrum Hidayah
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