Results 131 to 140 of about 804,997 (198)

Culture, ethics and clinical practice for intensivists managing end of life care: an Australian perspective. [PDF]

J Intensive Care
Ueno R, Modra L, Warrillow S.
europepmc   +1 more source

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Tax Incidence and Tax Avoidance*

Contemporary Accounting Research, 2021
ABSTRACTEconomists broadly agree that the economic burden of corporate taxes is not entirely borne by shareholders but also borne in part by employees and consumers. We examine corporate tax avoidance in a setting where shareholders do not bear the entire economic burden of the corporate tax.
Dyreng, Scott D., Jacob, Martin, Jiang, Xu, Müller, Maximilian A.   +3 more
openaire   +2 more sources

The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia

Journal of Accounting in Emerging Economies, 2023
PurposeThis study aims to provide a valuable contribution by exploring the moderating effect of women directors on the relationship between corporate social responsibility (CSR) and corporate tax avoidance of Malaysian listed companies.Design/methodology/
R. Rakia, Maali Kachouri, Anis Jarboui
semanticscholar   +1 more source

Corporate governance and tax avoidance: evidence from an emerging market

Applied Economics, 2023
This study investigates the impact of corporate governance practices (namely board characteristics, ownership structure, and audit committee characteristics) on corporate tax avoidance.
A. Hasan, Waqas Anwar, M. K. Zahir-ul-Hassan, Ammad Ahmed   +3 more
semanticscholar   +1 more source

The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context

Asian Review of Accounting, 2023
PurposeThe purpose of this study is to examine the interactive impact of tax avoidance and tax risk on the firm value.Design/methodology/approachThis study covers 290 observations on non-financial corporations listed on the Tunisian Stock Exchange for ...
Mouna Guedrib, Ghazi Marouani
semanticscholar   +1 more source

The effect of ownership structure on tax avoidance with audit quality as a moderating variable: evidence from the ailing economics

Journal of Financial Reporting & Accounting, 2023
Purpose The purpose of this study is to shed light on the relationships between the different types of ownership structure and tax avoidance activities and examine the moderating effect of audit quality.
H. Qawqzeh
semanticscholar   +1 more source

Corporate tax avoidance and stock price crash risk: the moderating effects of corporate governance

International Journal of Emerging Markets, 2023
PurposeThis study aims to investigate the relationship between corporate tax avoidance and stock price crash risk and the moderating effects of corporate governance.Design/methodology/approachThis study investigates the relationship between corporate tax
Hanh Minh Thai, Khue Ngoc Dang, N. Nor, H. Nguyen, Khiem Nguyen   +4 more
semanticscholar   +1 more source

Avoiding the Inflation Tax [PDF]

SSRN Electronic Journal, 2007
I study the effects of inflation on the purchasing behavior of buyers in the Lagos–Wright monetary economy. The standard framework fails to capture the long‐standing intuition that when inflation increases, agents try to spend their money holdings speedily.
openaire   +2 more sources

Tax Avoidance

Journal of Sports Economics, 2011
By using a data set of professional basketball players' free agent contracts from the National Basketball Association (NBA) between the 2001-2002 and 2007-2008 seasons, which has rich data on worker productivity, the author is able to identify the effect that changes in income tax rates have on the labor migration decisions of NBA free agents.
Avi-Yonah Reuven, Nicola Sartori, Omri Marian   +2 more
openaire   +2 more sources