Environmental regulation and corporate tax avoidance-Evidence from China. [PDF]
PLoS One, 2022 Yang X, Xu J, Zhu M, Yang Y.
europepmc +1 more source
Value Added Taxes, Chain Effects and Informality [PDF]
This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil.
Aureo de Paula, Jose A. Scheinkman
core
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015) [PDF]
, 2017 ABASTRAK Penelitian ini bertujuan untuk memberi gambaran tentang prediksi tax avoidance perusahaan manufaktur barang konsumsi di Indonesia dan untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, dan ukuran perusahaan terhadap tax avoidance.
Siti Laelatul Badriyah, 134020105
core
Corporate Social Responsibility Disclosure (CSRD) and Corporate Tax Avoidance (CTA)
, 2023 Pujangga Abdillah +3 more
openalex +2 more sources
Advanced Intelligent Systems, EarlyView.This perspective article considers what computations optical computing can and should enable. Focusing upon free‐space optical computing, it argues that a codesign approach whereby materials, devices, architectures, and algorithms are simultaneously optimized is needed.
Prasad P. Iyer +6 more
wiley +1 more source
Impact of management's irrational expectations on corporate tax avoidance: A mediating effect based on level of risk-taking. [PDF]
Front Psychol, 2022 Li L, Wu Q.
europepmc +1 more source
Mapping Intimate Partner Financial Abuse Across Public and Private Systems
Australian Journal of Social Issues, EarlyView.ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt +3 more
wiley +1 more source
The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence. [PDF]
Front Psychol, 2022 Ding R, Cao Y, Sun Y.
europepmc +1 more source
On the Timeliness of Tax Reform [PDF]
This paper analyzes efficient reactions of policy makers to unanticipated tax avoidance. The strategy of many governments is to reform their tax laws and regulations to reduce the effectiveness of elaborate tax avoidance techniques as soon as they are ...
James R. Hines Jr.
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source