Results 81 to 90 of about 33,795 (306)
Taxation and the Financial Structure of Foreign Direct Investment [PDF]
The vast increase in foreign assets globally has raised interest in how the home country should tax profits flowing from these investments. Broadly speaking, countries have chosen either to exempt foreign income from taxation or to subject foreign income
Padraig Moore, Frances Ruane
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American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source
THE IMPACT OF INTERNATIONAL TAXATION AT CORPORATE FINANCIAL SOLUTIONS
Вестник университета, 2017 The article analyzes the impact of international tax policy on stimulation of investment activity of Russian and foreign companies. The necessity of development of legislation in this area. The possibilities of making corporate financial decisions in the
E. Gulkova, I. J. Ingibian
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Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak
Jurnal Akuntansi dan Auditing Indonesia, 2018 The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using ...
Widya Hidayati, Vera Diyanty
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Tax haven or international financial centre? The case of Kenya
, 2014 International financial centres are geared to provide optimal conditions for the financial services industry. They encourage activities that can improve a country’s economy, but they may also facilitate money laundering, tax evasion, tax avoidance, and ...
Waris, Attiya
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Kwartalnik Prawa Podatkowego, 2023 Since 1st January, 2004, the institution of a designation of part of the income tax in favour of public benefit organisations has been functioning in the Polish tax system. The right to the allocation may be exercised by PIT taxpayers. However, CIT taxpayers do not exercise such an entitlement.
openaire +3 more sources
Food insecurity and unemployment among immigrants in the United States
American Journal of Agricultural Economics, EarlyView.Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source
Economic Analysis, 2017 In the centre of attention of Recovery Plan of the EU for period 2010†14 are, so called, “smart investments” which, during long†term, should ensure higher growth and sustainable prosperity.
Nikola Vukmirović
doaj
The Impact of Private Equity Ownership on Corporate Tax Avoidance [PDF]
This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms through effective governance, financial, and operational ...
Brad Badertscher +2 more
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