Results 221 to 230 of about 33,980 (257)
Some of the next articles are maybe not open access.

Tax Regime vs. Innovation Capacity

SSRN Electronic Journal, 2010
This 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 ...
openaire   +1 more source

Tax Capacity Assessment and Performance: A Within State Analysis

International Journal of Business Information Systems, 2022
Vishnu Vivek M   +2 more
openaire   +1 more source

Does Tax Debt Capacity Matttter? [PDF]

open access: possibleFinnish 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.
openaire  

Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights

Technological Forecasting and Social Change, 2021
Ali Uyar   +2 more
exaly  

Does South Africa’s tax effort fall short of its tax capacity?

Development Southern Africa, 2021
Baneng Naape, Nyasha Mahonye
exaly  

Tax Capacity Assessment: Approaches And Methods

The European Proceedings of Social and Behavioural Sciences, 2022
Musa Shamsudinovich Basnukaev   +2 more
openaire   +1 more source

Tax morale, fiscal capacity, and war

Annals of Public and Cooperative Economics, 2023
Desirée Teobaldelli, Davide Ticchi
exaly  

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