Results 21 to 30 of about 289,562 (299)
The financial transaction tax — Boon or bane? [PDF]
Intereconomics, 2012 Against the backdrop of the debate over the introduction of a financial transaction tax (FTT) in the European Union, this Forum is dedicated to the discussion of issues concerning the implementation and impact of such a tax on the financial sectors of the member states.
Schäfer D +5 more
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Financial Transaction Taxes, Market Composition, and Liquidity [PDF]
SSRN Electronic Journal, 2017 ABSTRACTWe use the introduction of a financial transaction tax (FTT) in France in 2012 to test competing theories on its impact. We find no support for the idea that an FTT improves market quality by affecting the composition of trading volume. Instead, our results are in line with the hypothesis that a lower trading volume reduces liquidity and in ...
Colliard, Jean-Edouard, Hoffmann, Peter
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The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2014 This paper examines the relationship between corporate governance mechanisms and tax gap. Independence of the Board, duality role of the CEO, institutional shareholders, state ownership, existence of the internal audit, audit opinion, changing of the ...
Hamzeh Didar +2 more
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Taxing of financial sector as possible own resource of EU budget
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008.
Danuše Nerudová
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Financial Transactions Tax: Panacea, Threat or Damp Squib? [PDF]
SSRN Electronic Journal, 2009 Attempts to raise a significant percentage of GDP in revenue from a broad-based financial transactions tax are likely to fail both by raising much less revenue than expected and by generating far-reaching changes in economic behaviour. Although the side-effects would include a sizable restructuring of financial sector activity, this would not occur in ...
Honohan, Patrick, Yoder, Sean
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Implications of financial transaction costs on the real economy: A note
Contemporary Economics, 2014 This note studies the influence of a financial transaction tax and transaction costs on the optimal production and hedging strategies of a duopoly. Firms are exposed to demand uncertainty that leads to price risk and can hedge their risk exposure on a ...
Matthias Pelster
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THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK
Polityki Europejskie, Finanse i Marketing, 2023 The article assesses the transaction of contributing a trademark created during business activity to a newly established company in the context of the principle of the advantage of substance over form and applicable tax law provisions.
Edyta Piątek
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Causal-Comparative Macroeconomic Behavioral Study: International Corporate Financial Transfer Pricing in the United States [PDF]
Financial Markets, Institutions and Risks, 2020 This research paper summarizes the ideas of maximization of corporate welfare and basic firm theory, transfer prices among corporate subsidiaries have been found to complicate performance evaluations of subsidiaries and the parent company.
Karina Kasztelnik
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Taxing financial transactions in fundamentally heterogeneous markets [PDF]
Economic Modelling, 2016 The recent global financial crisis has revived a well-honored debate on the desirability and feasibility of taxing financial activities to curb speculation and promote price stability. In this paper we apply agent-based computational techniques to explore this issue in a multi-market environment in which the processes driving the fundamental value of ...
Gaffeo, Edoardo, Molinari, Massimo
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Journal of Economic and Financial Sciences, 2014 Tax risk-management (TRM) is a little-studied area of corporate governance, despite the proliferation of ever more complex tax legislation that can have a material impact on the sustainability of organisations.
Talya Segal, Warren Maroun
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