Results 301 to 310 of about 200,121 (329)
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Tax Incidence and Tax Avoidance*
Contemporary Accounting Research, 2021ABSTRACTEconomists 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. +3 more
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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.
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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 +2 more
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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 +2 more
openaire +2 more sources
Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions
Bulletin for International Taxation, 2011This article summarizes the contents of Subject 1 of the 64th Congress of the International Fiscal Association Congress held in Rome on 30 August 2010, which considered issues relating to tax treaties and the application of anti-avoidance measures.
De Broe, L. +5 more
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Michigan Law Review, 1978
Professor Gunn explores the merits of “tax avoidance†approaches in dealing with cases involving unpaid taxes. He describes definitions of the term and also illustrates some alternatives to the tax avoidance approach. Looking at how tax avoidance is dealt with in laws and in judicial decisions Gunn notes that lawmakers should not attempt to ...
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Professor Gunn explores the merits of “tax avoidance†approaches in dealing with cases involving unpaid taxes. He describes definitions of the term and also illustrates some alternatives to the tax avoidance approach. Looking at how tax avoidance is dealt with in laws and in judicial decisions Gunn notes that lawmakers should not attempt to ...
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THE LAWFUL IN TAX RELATIONS: TAX AVOIDANCE, EVASION, AND AGGRESSIVE TAX AVOIDANCE
The interaction between taxpayers and the Public Administration begins with the existence of a triggering event. Hugo de Brito Machado (2013) states that when a law describes an event capable of creating a link between an individual and the State, the event outlined in the law becomes the triggering event that gives rise to the tax relationship.Reis Sá, Walber +1 more
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2015
Tax avoidance is a highly debatable moral issue, on the one hand in the Commissioner of Tax v Ferera (Former Rhodesia (Zimbabwe case) Commissioner of Tax v Ferera 1976 (2) SA 653 (RAD), 38 SATC 66, 1976 Taxpayer 167 at 241. Also, idem Emslie, Trevor; Davis, Dennis; Hutton, SJ; & Olivier, Lynette Income Tax Cases & Materials 3rd Ed (2001), South Africa,
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Tax avoidance is a highly debatable moral issue, on the one hand in the Commissioner of Tax v Ferera (Former Rhodesia (Zimbabwe case) Commissioner of Tax v Ferera 1976 (2) SA 653 (RAD), 38 SATC 66, 1976 Taxpayer 167 at 241. Also, idem Emslie, Trevor; Davis, Dennis; Hutton, SJ; & Olivier, Lynette Income Tax Cases & Materials 3rd Ed (2001), South Africa,
openaire +1 more source