Results 81 to 90 of about 390,465 (305)

Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency

SSRN Electronic Journal, 2018
ABSTRACT Using a global sample of multinational corporations (MNCs) and their foreign subsidiaries, we find that repatriation taxes impair subsidiary-level investment efficiency. Consistent with internal agency conflicts between the central management of the MNC and the manager of the foreign subsidiary being the driver, we show that ...
Harald J. Amberger, Kevin S. Markle, David M. P. Samuel   +2 more
openaire   +4 more sources

"International and Intergenerational Aspects of Capital Income Taxation in an Endogenously Growing World Economy" [PDF]

This paper discusses how capital income taxation affects economic growth and welfare in an endogenously growing world economy with perfect capital mobility and worldwide externalities.
Akihisa Shibata, Yasushi Iwamoto
core  

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

Agribusiness, EarlyView.
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley   +1 more source

Current  Problems  of  Cadastral  Valuation  Reliability

Учёт. Анализ. Аудит, 2018
The article deals with the current issues of cadastral valuation reliability on the example of Tambov region. The authors consider the genesis of development of cadastral valuation institute and the related matters.
V. Yu. Sutyagin, M. V. Bespalov
doaj   +1 more source

Bargaining for a new fiscal pact in Mexico [PDF]

The authors consider the malaise with the present set-up of fiscal federalism in Mexico from the points of view of the main players-the federal government, the states, the municipalities, and the citizen voters-in order to identify the areas of potential
Gonzalez, Christian Y., Webb, Steven B.
core  

Access to Finance and Innovation in the Canadian Food Processing

Agribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

Applying the Theory of Planned Behavior in Examining the Intention to Improve Corporate Tax Compliance Through Compensation and Counterproductive Work Behavior

SAGE Open
The interests of the agent (manager) are not always aligned with the interests of the principal. It is possible that the agent will act for himself and not in the best interest of the principal.
Erwin Harinurdin, Karin Amelia Safitri, Ronny Kountur   +2 more
doaj   +1 more source

The Conflict of Tax Laws. [PDF]

The Economic Journal, 1918
Henry Higgs, Rowland Estcourt
openaire   +1 more source

Towards Overcoming the Conflict Between Environmental Tax Leakage and Border Tax Adjustment Concessions for Developing Countries [PDF]

Vermont Journal of Environmental Law, 2010
Border tax adjustments (BTAs) may be able to alleviate concerns of reduced competitiveness for countries introducing environmental taxes and standards, while limiting the risk of companies relocating to developing countries to exploit lax environmental regimes - known as leakage.
openaire   +2 more sources

Fees, Fees and More Fees: How Private Equity Abuses its Limited Partners and U.S. Taxpayers [PDF]

, 2016
The private equity industry receives billions of dollars in income each year from a variety of fees that it collects from investors as well as from companies it buys with investors' money.
Eileen Appelbaum, Rosemary Batt
core