Results 121 to 130 of about 868,433 (373)
The Case against a Tennessee Income Tax [PDF]
, 1999 On November 2 the Tennessee legislature will convene a special session to debate reform of the state tax system. The center of the controversy is whether Tennessee should adopt a personal income tax, as proposed by Gov.
Richard K. Vedder, Stephen Moore
core
Note on tax enforcement and transfer pricing manipulation [PDF]
arXiv, 2015 This note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalties are negatively related with income shifting. JEL F23; H26.
arxiv
, 2015 The paper presents the main characteristics of BETAMOD, a static microsimulation model that reproduces the Italian personal income tax (IRPEF), as well as local income taxes, namely the regional and municipal additional income taxes, building on a ...
Andrea Albarea +5 more
semanticscholar +1 more source
Restoring Food System Resilience in a Turbulent World: Supply Chain Actors' Shared Responsibility
Business Strategy and the Environment, EarlyView.ABSTRACT Ecological and economic crises increasingly affect the long‐term resilience of the food supply chain. This qualitative study draws on semistructured interviews and public evidence to analyse the perspectives of British supply chain actors. Asking which pathways towards food system resilience arise and which forms of social and environmental ...
Steffen Hirth +6 more
wiley +1 more source
Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data. [PDF]
J Fam Econ Issues, 2022 Chou JT, Fu CH.
europepmc +1 more source
The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for the Swiss Cantons [PDF]
The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms’ investment decisions.
Gebhard Kirchgässner, Lars P. Feld
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study presents a blueprint for an early‐stage business model focused on repurposing second‐life electric vehicle (EV) batteries for solar‐energy storage in Bottom of the Pyramid (BoP) markets. Addressing the critical need for affordable and sustainable energy solutions there, the research integrates principles of strategic and innovation ...
Arne Jeppe, Heike Proff
wiley +1 more source
Cash holding dynamics and competition intensity: Evidence from UK firms
Managerial and Decision Economics, Volume 44, Issue 1, Page 641-662, January 2023., 2023 Abstract Using a quasi‐natural experiment and various measures of competition intensity, we examine whether an increase in product market competition is a key driver of firm cash holdings. We find that firms increase cash holdings when competition is intense.
Gbenga Adamolekun, Edward Jones, Hao Li
wiley +1 more source
The Bulgarian Flat Tax is No Longer What It Was
Finance, Accounting and Business Analysis, 2021 The idea of a flat tax dates to the middle of the last century. At the end of the 20thand the beginning of the 21stcentury it finds practical realization in many countries of Central and Eastern Europe (including Bulgaria). However, our tax is
Rumen Brussarski
doaj
Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates [PDF]
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries.
Alfons Weichenrieder, Clemens Fuest
core