Results 41 to 50 of about 6,344 (237)
CEO overconfidence, tax avoidance, and education foundation
Jurnal Akuntansi dan Auditing Indonesia, 2020 Companies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on
Kurnia Indah Sumunar +2 more
doaj +1 more source
Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy +3 more
wiley +1 more source
The investigation of the relationship between tax avoidance and investment inefficiency [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 This paper examines the relationship between tax avoidance and investment inefficiency. Tax avoidance can bring returns for the company that come from the savings resulting from tax savings.
maryam minab, mehran matinfard
doaj
The impact of thin capitalization rule on tax avoidance in Indonesia
Journal of Accounting and Investment, 2023 Research aims: This study aims to investigate the impact of the thin capitalization rule on tax avoidance in Indonesia. Design/Methodology/Approach: The analysis used event study regression to overcome the problem of committed variable bias.
Muhammad Rheza Ramadhan
doaj +1 more source
Taxing High-Income Earners: Tax Avoidance and Mobility [PDF]
SSRN Electronic Journal, 2017 The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers, but are also highly mobile: a 1% increase in the top marginal income tax rate increases outmigrations ...
Esteller-Moré, A. +2 more
openaire +5 more sources
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
TAX AVOIDANCE AND TAX EVASION IN EU: TRENDS AND EFFECTS [PDF]
Annals of the University of Oradea: Economic Science, 2021 The main purpose of this article is to study the concept and aspects of tax avoidance and tax evasion, their causes, trends and effects in the European Union(EU).
Emil Gheorghe GUIAȘ +1 more
doaj
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Jurnal Akuntansi Indonesia, 2014 The aim of the research is to analyze tax avoidance behavior to cost of debt moderated by tax rates changes, on manufacturing company in Indonesia in 2008-2010. Panel data analysis is used in this research.
Nining Purwanti
doaj +1 more source
Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia
Jurnal Ilmiah Akuntansi dan Bisnis, 2020 Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in ...
Suparna Wijaya +1 more
doaj +1 more source