Results 51 to 60 of about 192,324 (299)
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
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
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
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
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
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
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
Municipal Income Tax "Fix" is a Flub: Legislators should cut tax avoidance, not invite it [PDF]
, 2013 A major rewrite of the state law governing Ohio municipal income tax is being discussed in Columbus. A proposal to overhaul the tax -- House Bill 601 -- was introduced late last year, and the General Assembly will see a revised version afterit convenes ...
Zach Schiller
core
Revista Gênero e Interdisciplinaridade, 2022 The subject of this article has been the object of repeated administrative and judicial discussions, given the difficulty of delimiting the limits and identifying the characteristics between tax avoidance, tax evasion and tax planning. It should be noted, therefore, that the central discussion of the topic is exactly how the definition of tax avoidance
openaire +2 more sources
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source