Results 81 to 90 of about 595,018 (304)
Mediation Effect of Corporate Tax Burden and the Relationship between Environmental Regulation and Firm Performance. [PDF]
Int J Environ Res Public Health, 2022 Dai Q +5 more
europepmc +1 more source
The 'Taxing Wages' Approach to Measuring the Tax Burden on Labour [PDF]
SSRN Electronic Journal, 2003 This paper outlines the methodology used by the OECD in its Taxing Wages publication, compares this approach to other measures of the effective tax rate on labour and uses recent results to illustrate its use. It argues that the strength of this methodology lies in its ability to make international comparisons of tax systems, without being affected by ...
openaire +3 more sources
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 +5 more
wiley +1 more source
Whose Tax Burden? Whose Tax Fairness? And Whose Tax Reform?
Maine Policy Review, 1997 Current efforts to reform Maine’s tax system represent no new business, according to Christopher "Kit" St. John. In this second article in this issue about tax reform, St. John suggests the need to re-examine reform principles in Maine and, more particularly, reassess conventional wisdom that professes a relationship between tax reform and economic ...
openaire +2 more sources
The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy [PDF]
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe
Elschner, Christina +3 more
core
Food insecurity and unemployment among immigrants in the United States
American Journal of Agricultural Economics, EarlyView.Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source
Perbandingan Metode Net, Gross, dan Gross Up dalam Strategi Penghematan Pajak Terutang Perusahaan
Jurnal Akutansi Manajemen Ekonomi KewirausahaanTax is a primary source of funding for development in Indonesia, collected in accordance with applicable regulations. For taxpayers, taxes represent a burden that diminishes income, leading them to optimize this burden through tax planning, particularly ...
Dewi Sartika, Muhammad Arief
doaj +1 more source
Are Corporate Tax Burdens Racing to the Bottom in the European Union? [PDF]
This paper tests the central predictions of the theoretical tax competition literature for capital tax rates for a panel of European Union countries, notably a race to the bottom in corporate tax burdens. In contrast to the previous empirical literature,
Signe Krogstrup
core
Rethinking the corporate tax base. Evidence of the relationships between cash flow and net income [PDF]
, 2017 This study examines how the operating cash flow net of cash from investing activities (CFINV) is correlated with the net income for a sample of 189 Italian listed firms from 2011 to 2015. Research findings revealed three main results.
Santosuosso, Pierluigi
core
American Journal of Community Psychology, EarlyView.Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard +7 more
wiley +1 more source