Results 31 to 40 of about 2,438,697 (360)
The Role of Financial Inclusion on Economic Growth in Sub Saharan African (SSA) Region [PDF]
Athens Journal of Business & Economics, 2022 Recently, financial inclusion through improved access within SSA region has increased and at a faster rate compared to other regions. By estimating panel data on 45 countries between 2004 and 2017, using Generalized Method of Moments (GMM) method, this ...
Masoud Mohammed Albiman +1 more
doaj +1 more source
Tax Competition and Tax Revenues [PDF]
Intereconomics, 2006 It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax revenues in a lot of OECD countries.
openaire +5 more sources
Journal of Financial Economics, 2004 This paper analyzes the interaction between corporate taxes and corporate governance. We show that the design of the corporate tax system affects the amount of private benefits extracted by company insiders. A higher tax rate increases the amount of income insiders divert and thus worsens governance outcomes.
Mihir A. Desai +5 more
openaire +6 more sources
On the Potential and Limitations of Few-Shot In-Context Learning to Generate Metamorphic Specifications for Tax Preparation Software [PDF]
, 2023 Due to the ever-increasing complexity of income tax laws in the United States, the number of US taxpayers filing their taxes using tax preparation software (henceforth, tax software) continues to increase. According to the U.S. Internal Revenue Service (IRS), in FY22, nearly 50% of taxpayers filed their individual income taxes using tax software. Given
arxiv +1 more source
Taxpayer deductions and the endogenous probability of tax penalisation [PDF]
arXiv, 2022 We propose a parametric specification of the probability of tax penalisation faced by a taxpayer, based on the amount of deduction chosen by her to reduce total taxation. Comparative analyses lead to a closed-form solution for the optimum tax deduction, and provide the maximising conditions with respect to the probability parameters.
arxiv
The Macroeconomic Effects of Corporate Tax Reforms [PDF]
arXiv, 2021 This paper extends a standard general equilibrium framework with a corporate tax code featuring two key elements: tax depreciation policy and the distinction between c-corporations and pass-through businesses. In the model, the stimulative effect of a tax rate cut on c-corporations is smaller when tax depreciation policy is accelerated, and is further ...
arxiv
SSRN Electronic Journal, 2021 In a Mirrleesian environment, a monopsonist sets hourly wages and individuals choose how many hours to work. Labor market outcomes do not only depend on the level and slope of the income tax function, but also on its curvature. A more concave tax schedule raises the elasticity of labor supply, which boosts wages.
openaire +6 more sources
Electronic Banking; a New Strategy to Create Customers’ Loyalty to Investment and Its Impact on Economic Initiatives [PDF]
International Journal of Management, Accounting and Economics, 2017 With technology development and the market conditions getting more competitive in different production and service sectors, loyal customer is considered as main capital of every organization.
Hamid Sadeghi Rad +3 more
doaj
Fiscalization: EU versus Ukraine [PDF]
Bìznes InformThe aim of the article is to reveal the content and tools of fiscalization, to outline the foreign experience of fiscalization of the tax process and to assess the current state of the fiscalization procedure in Ukraine, to clarify its national specifics.
Andrushchenko Volodymyr L. +1 more
doaj +1 more source
Do soda taxes affect the consumption and health of school-aged children? Evidence from France and Hungary [PDF]
arXiv, 2021 This paper examines the effect of two different soda taxes on consumption behaviour and health of school-aged children in Europe: Hungary imposed a Public Health Product Tax (PHPT) on several unhealthy products in 2011. France introduced solely a soda tax, containing sugar or artificial sweeteners, in 2012.
arxiv