Results 41 to 50 of about 494 (209)

Tax Policy, Investment and Profit Shifting

SSRN Electronic Journal
Many multinational firms (MNEs) pay low or no corporation tax in high-tax countries because they shift taxable income to tax havens. We incorporate nonconvex costs of profit shifting and unobserved heterogeneity in profit-shifting ability in the MNEs’ value maximization problem to study responses of firms to tax policies. We estimate our model using UK
Bilicka, K, Devereux, M, Güҫeri, I
openaire   +3 more sources

Pennies from Haven: Wages and Profit Shifting

SSRN Electronic Journal, 2022
Research Council of ...
Alstadsæter, Annette, Brun Bjørkheim, Julie, Davies, Ronald B., Scheuerer, Johannes   +3 more
openaire   +4 more sources

Inpatient Exposure, Confidence, and Knowledge in Pediatric Hematology/Oncology: Evaluating General Pediatric Residents During 2025 ACGME Curriculum Change

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background General pediatricians often evaluate hematologic and oncologic presentations before subspecialty consultation, yet the 2025 Accreditation Council for Graduate Medical Education (ACGME) pediatric requirements reduce inpatient pediatric hematology/oncology (PHO) time, raising questions about resident readiness.
Colburn Yu, Rohini Jain
wiley   +1 more source

How do countries curb their debt or profit shifting: a systematic literature review

Cogent Business & Management
Companies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates.
Nurlita Sukma Alfandia
doaj   +1 more source

An evaluation of interest deduction limitations to counter base erosion in South Africa

South African Journal of Economic and Management Sciences, 2018
Background: The Organisation for Economic Cooperation and Development (OECD) made a number of recommendations in relation to interest deduction limitations as part of the Base Erosion and Profit Shifting (BEPS) project. In 2016 the South African National
Pieter van der Zwan, Daniel P. Schutte, Waldo Krugell   +2 more
doaj   +1 more source

Phase Angle as an Early Functional Biomarker of Cancer‐Related Fatigue in Pediatric Oncology: A Prospective Longitudinal Study

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Pediatric cancer remains a leading cause of morbidity and mortality worldwide, particularly in low‐and middle‐income countries. Cancer treatment may impair nutritional status, alter body composition, and exacerbate cancer‐related fatigue (CRF).
Luís Carlos Lopes‐Junior, Luiz Claudio Barreto Silva Neto, Fabiano Kenji Haraguchi, Letícia Batista de Azevedo, Marcelo Brenner Nascimento Carlini, Raphael Manhães Pessanha, Mariana Rabello Laignier, Wesley Rocha Grippa, Tania Mara Lopes Bitti Bortolini, Gláucia Zouain‐Figueiredo, Regina Aparecida Garcia de Lima, Liliana Vasquez   +11 more
wiley   +1 more source

Home or away? Profit shifting with territorial taxation

Journal of Public Economics, 2022
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that the profitability of UK subsidiaries in low-tax countries increased after the reform ...
Langenmayr, Dominika, Liu, Li
openaire   +2 more sources

Determining Parental Factors for Clinical Trial Attrition in Pediatric Acute Lymphoblastic Leukemia

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background/Objectives Despite high enrollment rates on Children's Oncology Group (COG) protocols, attrition after initial consent is challenging, introducing bias and prolonging trial completion. While adult oncology literature has identified predictors of withdrawal, little is known about caregiver decision‐making for child participation in ...
Kimberly L. Stathas, Jakob Q. Weiss, Kellee N. Parker, Cathy Lee‐Miller   +3 more
wiley   +1 more source

Doctors’ job shifts between non-profit and for-profit healthcare organisations: evidence from a national panel of doctors

BMC Research Notes
Objective Concerns have been raised about doctors shifting jobs from non-profit to for-profit healthcare, leaving non-profit organisations understaffed. This study explores the extent and underlying reasons for such job transitions.
Elin Anita Fadum, Fredrik Bååthe, Berit Bringedal, Karin Isaksson Rø, Erlend Hem   +4 more
doaj   +1 more source

Improvement of Sickle Cell Disease Care Mitigates the Healthcare Utilization Induced by Increased Prevalence: Experience of a Tertiary Pediatric Center

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Sickle cell disease (SCD) has undergone major changes in the last decades. Its prevalence has been steadily increasing and numerous advances have been made in the management of the disease. However, the effect in real‐life setting of these major changes is unknown, particularly in a Canadian environment. Procedure We aimed to assess
Maude Cigna, Alexia Muresan, Estelle Lecluze, Karine Leduc, Nathalie Fournier, Maria Tamer, Jean‐François Delisle, Jeremi Charbonneau, Annie Viau, Jessica Darilus, Marie‐Joëlle Doré‐Bergeron, Valérie Arsenault, Evelyne Doyon‐Trottier, Stéphanie Forte, Nancy Robitaille, Yves Pastore, Thomas Pincez   +16 more
wiley   +1 more source