Results 81 to 90 of about 20,606 (308)

Tax Avoidance and the Deadweight Loss of the Income Tax [PDF]

Review of Economics and Statistics, 1999
Traditional analyses of the income tax greatly underestimate deadweight losses by ignoring its effect on forms of compensation and patterns of consumption. The full deadweight loss is easily calculated using the compensated elasticity of taxable income to changes in tax rates because leisure, excludable income, and deductible consumption are a Hicksian
openaire   +2 more sources

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

American Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin, Wen You, Annie Reid, Kathleen Porter, Brittany Kirkpatrick, Jamie Zoellner   +5 more
wiley   +1 more source

Optimal income tax enforcement in the presence of tax avoidance [PDF]

, 2017
This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary ...
Rablen, Matthew D, Gamannossi Degl'Innocenti, D., Rablen, M.D., Gamannossi Degl'Innocenti, Duccio, Matthew D. Rablen, Duccio Gamannossi degl’Innocenti   +5 more
core   +1 more source

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

American Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva, Angel Perni, Jesus Barreiro‐Hurle   +2 more
wiley   +1 more source

The Impact of Private Equity Ownership on Corporate Tax Avoidance [PDF]

This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms through effective governance, financial, and operational ...
Brad Badertscher, Sharon P. Katz, Sonja Olhoft Rego   +2 more
core  

A review of tax avoidance in family firms

, 2023
reservedUna revisione di precedenti studi sull'elusione fiscale nelle imprese familiari, con una importante divisione tra imprese pubbliche e private: quali sono gli incentivi da parte di queste imprese e in quali queste teorie funzionano meglio.A review
BONINI, GIORGIA
core  

Optimizing Tax Compliance: Understanding the Link Between Company Tax Administration and Tax Avoidance (A Survey of Public Companies in Indonesia, Malaysia, Singapore, and Thailand for the 2022–2023 Period)

Economies
Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance.
Arie Pratama, Kamaruzzaman Muhammad
doaj   +1 more source

Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi

Jurnal Akuntansi, 2019
This study aims to analyze the effect of leverage and liquidity on tax avoidance with inventory intensity as a moderating variable. The type of data used is secondary data.
David Malindo Pasaribu, Susi Dwi Mulyani
doaj   +1 more source

Measuring Child Disadvantage: Comparing Multidimensional and Socioeconomic Approaches for Predicting Developmental Outcomes

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, Fiona Mensah, Elodie O'Connor, Shuaijun Guo, Sharon Goldfeld, Meredith O'Connor, Cindy Pham, Sarah Gray   +7 more
wiley   +1 more source

CSR's Role In Tax Avoidance: Impact Of Financial Performance And Green Accounting

Jurnal Akuntansi
This research examines how financial performance, green accounting, and corporate social responsibility (CSR) affect tax avoidance in IDX-listed mining companies between 2019 and 2022.
Muhammad Ivanda, Dwi Orbaningsih, Umi Muawanah   +2 more
doaj   +1 more source