Results 291 to 300 of about 431,279 (336)

Same Story, Different Seller: Teaching the Public How Cannabis Models Driven by Profit Create the Same Injustices as Prohibition. [PDF]

Cannabis
Allen JA, Title S, Bradfield B.
europepmc   +1 more source

A dual-stochastic real options model for sports tourism investment: A case study in China. [PDF]

PLoS One
Liu T, Cheng J, Huang Y.
europepmc   +1 more source

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Onshore and offshore profit shifting and tax revenue losses in the European Union

Economic Modelling, 2022
D. Nerudová, Marian Dobranschi, V. Solilová, Marek Litzman   +3 more
semanticscholar   +2 more sources

Mobilization of internal state revenues in emergency situations: countering tax base erosion and profit shifting

Fìnansi Ukraïni, 2023
Introduction. Against the background of the post-covid recovery, destroyed by the strengthening phenomena of deglobalization, fragmentation, uncertainty, conflictogenicity, considerable efforts of the member states of the European Union (EU) are aimed at provision of increased financial resources for state needs through restriction of unfair tax ...
Tetiana IEFYMENKO, Liudmyla OLEYNIKOVA, Anastasiia SVIRIDOVSKA   +2 more
openaire   +1 more source

Effects of economic deterrence variables and royalty rates on petroleum profit tax compliance in Nigeria: an empirical analysis

, 2020
The oil and gas sector are among the nonrenewable energy sectors that contribute immensely to the economic development of more than 98 countries around the globe. Nigeria depends largely on revenue from oil and gas.
Abba Ya’u, Natrah Saad, Abdulsalam Mas'ud   +2 more
semanticscholar   +1 more source

The case of taxing multinational corporations in Uganda: Do multinational corporations face lower effective tax rates and is there evidence for profit shifting?

, 2021
We study how large domestic firms and multinational corporations compare in their effective tax rates and whether there is evidence of profit shifting out of Uganda.
Aliisa Koivisto, Nicholas Musoke, Dorothy Nakyambadde, C. Schimanski   +3 more
semanticscholar   +1 more source

PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT

National tax journal, 2020
In recent years, profit shifting by multinational companies (MNCs) has generated substantial revenue costs to the U.S. government. The Tax Cuts and Jobs Act (TCJA) changed U.S. international tax law in several important ways.
K. Clausing
semanticscholar   +1 more source

Tax Policy, Investment and Profit Shifting

Social Science Research Network
Multinational firms (MNEs) often pay no tax in high-tax countries because they shift a large fraction of their taxable income to tax havens. We build a model of tax policy and investment that incorporates unobserved heterogeneity in MNEs’ profitshifting ...
Katarzyna Bilicka, Michael P. Devereux, Irem Güçeri   +2 more
semanticscholar   +1 more source

Corporate taxation: High profits, moderate tax revenue [PDF]

DIW Economic Bulletin, 2013
If the revenue from corporate taxation in Germany is divided by the corporate income figures from national accounts, companies' average tax burden for the period 2001 to 2008 is 21 percent. This rate is considerably lower than the statutory tax rates for this period. The reason for this is that tax-reported corporate income was well below macroeconomic
openaire   +1 more source

TAXES ON PAYROLL, REVENUES AND PROFITS IN THREE MODELS OF COLLECTIVE BARGAINING

Scottish Journal of Political Economy, 1996
AbstractVariations in company taxes are analysed for a right‐to‐manage model, an efficient bargaining setting and a seniority approach. Taxes cannot be shifted forward by the risk‐neutral firm. Alternative income and bargaining power are allowed to vary with taxes.
openaire   +1 more source