Results 141 to 150 of about 868,433 (373)
Business Strategy and the Environment, EarlyView.ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz +3 more
wiley +1 more source
Tax Interdependence in the U.S. States [PDF]
State governments finance their expenditures with multiple tax instruments, so when collec-tions from one source decline, they are typically compensated by greater revenues from other sources.
Claudio Agostini
core +3 more sources
Corporate and Personal Income Tax Declarations [PDF]
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed.
Laszlo Goerke
core
Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects [PDF]
, 2006 This paper presents progressivity breakdowns for Croatian personal income tax (henceforth PIT) in 1997 and 2004. The decompositions reveal how the elements of the system – tax schedule, allowances, deductions and credits – contribute to the achievement ...
Urban, Ivica
core +2 more sources
Personal Income Taxes and the Growth of Small Firms [PDF]
, 2001 Robert Carroll +3 more
openalex +1 more source
Assessments of the Effectiveness of the Croatian Fiscal Equalisation Model [PDF]
No detailed analysis of the fiscal and economic inequalities of local units (at the municipality and city level) in Croatia has ever been published. The Government and the Finance Ministry have endeavoured by tax sharing, allocations of current grants ...
Anto Bajo, Mihaela Bronic
core
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.ABSTRACT Researchers now understand that the Great Recession stemmed from a “systemic leadership failure,” involving various entities such as the government, financial institutions, investors, homeowners, and regulators. Consequently, traditional leadership approaches of the time came under intense scrutiny, necessitating a shift in leadership ...
Faidon Theofanidis +2 more
wiley +1 more source
What's My METR? Marginal Effective Tax Rates Are Down - But Not for Everyone: The Ontario Case [PDF]
The marginal effective tax rate (METR) on personal income, explain the authors, measures the impact, on take-home pay, of federal and provincial income taxes combined with the impact of reductions and clawbacks of income-tested tax credits and benefits ...
Alexandre Laurin, Finn Poschmann
core
The 10% tax rate: where next? [PDF]
, 2008 In Budget 2007, the Government announced the abolition of the 10% starting rate of income tax alongside a wider set of reforms to personal taxes and tax credits to take effect during the period April 2008 to April 2010. Further changes to tax credits and
Adam, S., Brewer, M., Chote, R.
core +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]
, 2001 Gebhard Kirchgäßner, Lars P. Feld
openalex +1 more source