Results 51 to 60 of about 2,202,850 (283)
THE IMPACT OF PROFITABILITY AND LEVERAGE ON TAX AGGRESSIVENESS WITH INCOME SMOOTHING AS THE MEDIATOR
BAKI (Berkala Akuntansi dan Keuangan Indonesia)Information asymmetry and differences in interests between agents and principals are unavoidable problems in agency relationships. Agents with better information than other parties try to maximize their benefits by managing or manipulating reported ...
Nurlita Sukma Alfandia
doaj +1 more source
The impact of profit taxation on the financial solvency of economic agents [PDF]
Risk in Contemporary Economy, 2018 Considering the favourable conditions generated by the economic growth of the last years in Romania, in the context of a perpetual amendment of the Fiscal Code, it is necessary to assess the impact of the proposed fiscal relaxation and to quantify this ...
Valentin Marian ANTOHI +1 more
doaj +1 more source
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Can Capital Income Tax Improve Welfare in an Incomplete Market Economy with a Labor-Leisure Decision? [PDF]
Financial Theory and Practice, 2006 This paper is a quantitative exercise in the economic analysis of optimal fiscal policy. We look at an incomplete market economy where agents face idiosyncratic labor productivity shocks and borrowing constraints.
Danijela Medak Fell
doaj
MEASUREMENT OF TAX PROGRESSIVITY IN PAKISTAN BASED ON MACRO DATA
Pakistan Journal of Applied Economics, 2022 This study generalises the tax progressivity index given in Kakinaka and Pereira (2006), which is unlike the traditional measures of tax progressivity that rely on the idea of the Lorenz curve, Gini coefficient, tax burdens and income distributions, can ...
Ayesha NAZ, Eatzaz AHMAD
doaj
TAX EVASION IN INDONESIA: A GAME THEORETICAL MODEL [PDF]
Jurnal Ekonomi dan Studi Pembangunan, 2017 This study aims to analyze the phenomenon of tax evasion in Indonesia by using game theoretical model and referring to Indonesian Tax Laws. This study uses Inspection Game used by Tsebelis and its refinement by Pradiptyo.
Muhammad Hasyim Ibnu Abbas
doaj +1 more source
Frontiers in Immunology, 2022 The viral transactivator Tax plays a key role in HTLV-1 reactivation and de novo infection. Previous approaches focused on the histone deacetylase inhibitor (HDACi) Valproate as a latency-reversing agent to boost Tax expression and expose infected cells ...
Annika P. Schnell +5 more
doaj +1 more source
Import Wheat Tenders and the Effects of the Russian Invasion
Agribusiness, EarlyView.ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson +2 more
wiley +1 more source
THE ROLE OF REPRESENTATIVE AGENTS IN THE PROPERTY TAX APPEALS PROCESS [PDF]
National Tax Journal, 2015 Property tax appeals provide property owners with a mechanism to challenge their assessments and reduce their property tax bill. Appeals are frequently filed not by the homeowner but by a tax representative who often works on their behalf for a contingency fee.
Doerner, William, Ihlanfeldt, Keith
openaire +1 more source
Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source