Results 221 to 230 of about 35,167 (258)
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Disparate geography and the origins of tax capacity
The Review of International Organizations, 2018We establish a conceptual and empirical link between the geographic distribution of economic endowments within a nation and long-run fiscal capacity. Economic geography informs elites’ incentives to facilitate large-scale central taxing bureaucracies.
Pablo Beramendi, Melissa Rogers
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Tax Enforcement Capacity and Uncertain Tax Positions
A growing literature documents that effective tax rates respond to changes in IRS enforcement capacity, interpreting this evidence as firms adjusting aggressive tax positions in response to changes in audit probability. This paper provides a direct test of that interpretation using FIN 48 disclosures of uncertain tax benefits, which capture firms' own ...openaire +1 more source
Tax Regime vs. Innovation Capacity
SSRN Electronic Journal, 2010This study aims to highlight the fact that a high tax regime undermines a nation's capacity to innovate. This ability is jeopardized when in "Conscience of a Liberal”, Paul Krugman calls for a progressive tax system designed to equalize incomes. Article aims to highlight inversely proportional relationship between the level of taxation and innovation ...
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Tax Capacity Assessment and Performance: A Within State Analysis
International Journal of Business Information Systems, 2022Vishnu Vivek M +2 more
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Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights
Technological Forecasting and Social Change, 2021Ali Uyar +2 more
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Does Tax Debt Capacity Matttter? [PDF]
Finnish Economic Papers, 2009 Nordic corporations to a large extent both pay corporate tax and abstain from utilizing their depreciation allowances to the maximum extent possible. In this paper, we attempt to explain the empirical observation that most firms fails to maximize their tax usage.
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Tax Capacity Assessment: Approaches And Methods
The European Proceedings of Social and Behavioural Sciences, 2022Musa Shamsudinovich Basnukaev +2 more
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Does South Africa’s tax effort fall short of its tax capacity?
Development Southern Africa, 2021Baneng Naape, Nyasha Mahonye
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Environmental “Fee-to-Tax” and Heavy Pollution Enterprises to De-Capacity
Sustainability, 2022Li Ji, Tian Zeng
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