Results 271 to 280 of about 601,582 (316)

Tax Department Design, Tax Planning, and Tax Risk

Despite the central role of corporate tax departments in managing multinational enterprises' (MNEs) global tax positions, little is known about how their internal design shapes corporate tax behavior. Drawing on hand-collected data on more than 8,000 tax employees across 309 publicly listed European MNEs, we examine the association between tax ...
Harald Johannes Amberger, Henning Giese, Reinald Koch, Lukas Ortner   +3 more
openaire   +2 more sources

TAX COMPLIANCE: TAX CONTROL OR TAX MORALITY?

Herald of Omsk University. Series: Economics, 2019
Studies of the factors of tax behavior are still actual in modern conditions for many countries of the world due to the presence of a significant sector of opportunistic behavior. In connection with a very wide range of motivational factors, the identification of the most effective ones in terms of their impact on tax compliance is required.
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
openaire   +1 more source

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

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

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
Wanhao Dong, Qⅰan Zhou
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

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

Energy Economics, 2022
Guangqiang Liu
exaly  

To tax or not to tax?

International Journal of Urban and Regional Research, 1987
openaire   +1 more source