Results 251 to 260 of about 828,796 (292)

Taxing Tax Expenditures

SSRN Electronic Journal, 2010
This essay, "Taxing Tax Expenditures?" is a chapter from a forthcoming book, The Proper Tax Base; Structural Fairness From and International and Comparative Perspective: Essays in Honor of Paul McDaniel, Yariv Brauner & Martin J. McMahon, Jr., Eds., (Kluwer Law International).
openaire   +1 more source

Taxes and the tax system

2021
The manual corresponds to the educational standard of the discipline "Taxes and the tax system" of the training direction 38.03.02 "Management". The manual includes the main theoretical provisions of the modern tax legislation of Russia and control questions for self-assessment of knowledge by students.
openaire   +1 more source

The Effect of Tax Assessment and Tax Collection On Tax Revenues

2022 13th International Conference on E-business, Management and Economics, 2022
Meiryani Meiryani, Vidhiya Andini, Dezie Leonarda Warganegara, Adelia Yulma Budiarto, Fida Maisaroh, Johan Muliadi Kerta   +5 more
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Income Tax, Wage Tax, and Optimal Tax

Public Finance Quarterly, 1976
Recent studies find wage subsidies (WS) to be superior to negative income tax (NIT). However, these studies suffer from a serious aggregation problem. A model is suggested in which these aggregation problems are avoided. In this model there exists a WS schedule that increases labor supply compared with an equally costly NIT.
openaire   +1 more source

A comparative study on the environmental and economic effects of a resource tax and carbon tax in China: Analysis based on the computable general equilibrium model

Energy Policy, 2021
Qian Zhou, Wanhao Dong
exaly  

Can digital transformation alleviate corporate tax stickiness: The mediation effect of tax avoidance

Technological Forecasting and Social Change, 2022
Shuya Zhou
exaly  

TAXES, TAXES, TAXES

Classical Journal, 2012
openaire   +1 more source

CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA

Journal of Economic Surveys, 2020
Fangjun Wang, Charles P Cullinan
exaly  

Environmental tax reform and environmental investment: A quasi-natural experiment based on China's Environmental Protection Tax Law

Energy Economics, 2022
Guangqiang Liu
exaly  

Organizational capital, corporate tax avoidance, and firm value

Journal of Corporate Finance, 2021
Gerald Lobo, Buhui Qiu, Mostafa Hasan
exaly