Results 231 to 240 of about 1,963,053 (283)
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Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts
Accounting Review, 2017Tanya Tang +2 more
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The Conflicting Masters of Tax
SSRN Electronic Journal, 2021America does not redistribute wealth from its richest citizens. This Article sketches out the conflict between revenue-raising and redistribution that has shaped American tax policy and practice for at least a century and resulted in the sacrifice of redistributive taxes on the altar of the state’s revenue-raising needs.
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World Tax Journal, 2013
Traditionally, international tax law has predominantly concerned itself with the avoidance of double taxation. However, the increasing influence of globalization and digitalization on domestic tax systems has made improved international cooperation ...
L. Cavelti
semanticscholar +1 more source
Traditionally, international tax law has predominantly concerned itself with the avoidance of double taxation. However, the increasing influence of globalization and digitalization on domestic tax systems has made improved international cooperation ...
L. Cavelti
semanticscholar +1 more source
Captial mobility, distributive conflict and international tax coordination [PDF]
Journal of International Economics, 2001 Basic economic theory identifies a number of efficiency gains that derive from international capital mobility. But just as with free trade in goods, there is no guarantee that capital mobility makes everyone better off. Consequently, capital mobility may be politically unsustainable even though it enhances efficiency.
Dani Rodrik, Tanguy van Ypersele
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Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts
The Accounting Review, 2016ABSTRACT Local governments play dual, but conflicting, roles in China's tax system. That is, they are both tax collectors and controlling shareholders of firms subject to tax payments. We investigate how local governments balance their tax collection and tax avoidance incentives.
Tanya Tang +2 more
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Corporate tax avoidance and cost of equity capital: international evidence
, 2020This study examines the association between firm’s tax avoidance activities and cost of equity capital across 17 countries. Consistent with the prior study based on the U.S.
Hongmin Chun +3 more
semanticscholar +1 more source
Cap-and-trade, taxes, and distributional conflict
Journal of Environmental Economics and Management, 2012zbMATH Open Web Interface contents unavailable due to conflicting licenses.
MacKenzie, Ian A., Ohndorf, Markus
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Pigovian tax-based equilibrium strategy for waste-load allocation in river system
Journal of Hydrology, 2018Efficient waste-load allocation plays a critical role in improving water quality. In this paper, a Pigovian tax-based waste-load allocation problem generalized from a prototype in the Tuojiang River basin is proposed. To control water quality and resolve
Mengxiang Zhang, Jingneng Ni, Liming Yao
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