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Financial transaction tax, liquidity, and informational efficiency: Evidence from Italy [PDF]
Heliyon, 2021 This study investigates whether the liquidity of medium-sized and large caps has been differently affected by the Italian Financial Transaction Tax, among the firms subject to the tax.
Valentina Galvani, Matthew Ackman
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Financial Law Review, 2021 This paper deals with the financial transaction tax in the European Union. While it is currently a matter of enhanced cooperation between several Member States regulated only at the national level, it
Tereza Čejková
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Financial transaction tax: Small is beautiful [PDF]
Society and Economy, 2011 The case for taxing financial transactions merely to raise more revenues from the financial sector is not particularly strong. Better alternatives to tax the financial sector are likely to be available. However, a tax on financial transactions could be justified in order to limit socially undesirable transactions when more direct means of doing so are ...
Zsolt Darvas, Jakob von Weizsäcker
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Financial sector taxation: Financial activities tax or financial transaction tax?
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to ...
Danuše Nerudová
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Transfer Pricing of Multinational Enterprises in the Oil and Gas Industries and the Method of Coping with It [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i Khuṣūṣī, 2023 Tax has undeniable role in Provision of the governments general budget and special position in financial regime of all oil and gas contracts. Host states always trying to provide presence and investment conditions of multinational enterprices in oil and ...
Hesam Khodayarinejad, Mehrab Darabpour
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Influence of transaction costs on controlling activity of territorial taxation bodies [PDF]
Aktualʹnye Problemy Èkonomiki i Prava, 2016 Objective to disclose and justify transaction costs of controlling activities of the territorial taxation bodies and their impact on tax control under the need for effective functioning and optimal decision making with a view of reducing the state ...
Natalya A. Bondareva
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Optimal Financial Transaction Taxes [PDF]
The Journal of Finance, 2020 This paper characterizes the optimal transaction tax in an equilibrium model of competitive financial markets. As long as investors hold heterogeneous beliefs that are not related to their fundamental trading motives and the planner calculates welfare using any single belief, a strictly positive tax is optimal, regardless of the magnitude of ...
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The Association of Tax Aggressiveness on Accrual and Real Earnings Management
Journal of Accounting and Investment, 2020 Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.
Antonius Herusetya, Cyrilla Stefani
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Tax and legal treatment of hybrid financial instruments [PDF]
Anali Pravnog Fakulteta u Beogradu, 2018 Besides the motives not prevailingly concerning the tax, hybrid financial instruments are used both in the context of one tax system, and particularly in the international scenario, aiming at tax savings generation.
Bosankić Dragan
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Cogent Business & Management, 2023 The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange.
Lulus Kurniasih +3 more
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