Results 31 to 40 of about 2,116 (149)
Contemporary Accounting Research, Volume 43, Issue 2, Page 923-954, Summer 2026.ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu +3 more
wiley +1 more source
Un impôt impopulaire sous le régime hollandais : La mouture [PDF]
, 1936 Demoulin Robert. Un impôt impopulaire sous le régime hollandais : La mouture. In: Revue belge de philologie et d'histoire, tome 15, fasc. 1, 1936. pp.
Demoulin, Robert, Robert Demoulin
core +1 more source
Assessment of Preservation and Extraction Methods for Environmental DNA in Sediments
Environmental DNA, Volume 8, Issue 3, May–June 2026.We assessed how different preservation methods (freezing, room temperature, silica gel, Longmire buffer) affect eDNA metabarcoding results for bacterial, fungal, microeukaryotic, and metazoan communities in marine and freshwater sediments. Results demonstrate taxonomic‐ and habitat‐specific responses to preservation methods, providing evidence‐based ...
Alessia Guerrieri +6 more
wiley +1 more source
Contemporary Accounting Research, Volume 42, Issue 4, Page 2582-2613, Winter 2025.Abstract Prior research has established that tax liability increases lead to decreased compliance. However, tax liability changes do not happen in a vacuum. Notably, prior research has also identified a withholding phenomenon: individuals in a tax due position are less compliant than those in a refund position.
Chelsea Rae Austin +2 more
wiley +1 more source
INRAE Productions Animales, 1998 Les propositions de la Commission européenne concernant une nouvelle réforme de la Politique agricole commune (Agenda 2000) s’inscrivent dans la continuité de la réforme précédente (mai 1992) qui visait à abaisser les prix des principaux ...
F. COLSON, V. CHATELLIER, A. RIDIER
doaj +1 more source
Tax audits and the policing of corporate taxes: Insights from tax executives
Contemporary Accounting Research, Volume 42, Issue 3, Page 1744-1775, Fall 2025.Abstract We interview public company tax executives to provide new evidence on how corporate taxpayers experience and navigate the income tax audit process. Interviewees describe being “targeted” by “tax police” and having to “defend” their positions. Thus, we adopt a structural metaphor of tax audits as police investigations and use a framework from ...
Jeri K. Seidman +2 more
wiley +1 more source
Las sisas en la Gobernación de Orihuela durante la Baja Edad Media
Anuario de Estudios Medievales, 1992 Dans cet article nous étudions les origines et les caractéristiques des accises dans le gouvernement d'Orihuela, pendant le bas Moyen Age, en analysant l'impôt municipal le plus important du Moyen Age valencien.
José Hinojosa Montalvo +1 more
doaj +1 more source
Contemporary Accounting Research, Volume 42, Issue 3, Page 1899-1928, Fall 2025.Abstract In three experiments, we examine how the widespread phenomenon of overwithholding affects retirement savings and how the additional option at tax time of saving retroactively for retirement affects total savings levels. Our results show that overwithholding significantly reduces retirement savings. We show that this outcome can be explained by
Kay Blaufus +2 more
wiley +1 more source
Le système fiscal au Maroc pendant la période du protectorat : le cas des impôts directs
Revue des Etudes Multidisciplinaires en Sciences Economiques et Sociales, 2018 A la veille du Protectorat, le Maroc disposait un système fiscale hétérogène et assez peu performant. Il comportait plusieurs catégories : les anciens impôts coraniques, les droits de portes, les droits de marchés, les droits de places et de ventes, les ...
Mohamed Motea
doaj +1 more source
L’efficience économique de la flat-tax
Geopolitic and Geostrategic Intelligence, 2020 Historiquement, l'instauration d'impôt unique a été considérée comme une amélioration fiscale, par rapport à une situation où bien souvent clergé et noblesse étaient exemptés d'impôts.
A. Faraj, R. RHAZOUANI
doaj +1 more source