Results 51 to 60 of about 1,907 (252)

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

Implementation of Youth Empowerment Services (YES) juvenile justice diversion program: A first‐person account

American Journal of Community Psychology, EarlyView.
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard, Jill D. Sharkey, Erin Cross, Karyn Milligan, Michelle Kerwood, Ruby Celio, Andrea Fernandez‐Contreras, Esteban Medina‐Galvan   +7 more
wiley   +1 more source

The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness

Riset Akuntansi dan Keuangan Indonesia, 2019
This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable.
Masna Ellyani, Ataina Hudayati
doaj   +1 more source

Racism and racial disparities in firearm violence: A scoping review

American Journal of Community Psychology, EarlyView.
Abstract Firearm violence (i.e., interpersonal, police firearm violence) disproportionately affects racially minoritized communities. Researchers recently shifted their focus from race to racism to better understand the factors that contribute to racial disparities in firearm violence.
Daniel B. Lee, Lexie M. Contreras, Laney Rupp, Stephanie H. Cook, Marc A. Zimmerman, Patrick M. Carter, Katherine P. Theall, Riley Bennett, Julia M. Fleckman   +8 more
wiley   +1 more source

The Effect of Tax Aggressiveness on Company Value with Green Accounting as a Moderating Variable

Journal of Management and Business Review
This study examines, using green accounting as a moderator, how tax aggressiveness affects a company's worth. On the BEI for 2013 - 2022, researchers used mining companies.
Dewi Kusuma Wardani, Agaphe Christian Abinowo, Fina Cholifiana   +2 more
doaj   +1 more source

Does an uncertain tax system encourage “aggressive tax planning”? [PDF]

Economic Analysis and Policy, 2014
Abstract “Aggressive tax planning” (ATP) is typically characterized as a tax scheme that reduces the effective tax rate of a particular type of income to a level below the one sought by fiscal policy for this income. One motivation often suggested for its use is the uncertainty in tax liabilities introduced by a complicated and ever changing tax ...
openaire   +2 more sources

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa, Jennifer Smith‐Merry, Kuo‐yi Jade Chang   +2 more
wiley   +1 more source

The effects of tax aggressiveness and complexity on investors' preferences for joint provision of tax and audit services [PDF]

, 2012
Joint provision of tax and audit services has been under regulatory scrutiny for over a decade. I use a source credibility framework to map the costs and benefits of joint provision to the components of source credibility, competence and trustworthiness,
Birkey, Rachel
core  

PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TEKNOLOGI DI BEI

Journal of Management and Accounting
Tax aggressiveness is a form of action taken by taxpayers in carrying out their tax planning. The purpose of doing so is to reduce taxable income. The aggressive action in question can be either positive or negative. This study aims to examine whether or
Marshela Sutrisno, Yulia Setyarini
doaj   +1 more source

Capital Intensity, Leverage, Return on Asset, dan Ukuran Perusahaan Terhadap Agresivitas Pajak

Jurnal Akuntansi, 2021
Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Measurement of tax aggressiveness using the comparison formula for tax expense and income (ETR).
Andi Prasetyo, Sartika Wulandari
doaj   +1 more source