Results 61 to 70 of about 1,311,136 (312)
Ownership structure, board characteristics, and tax aggressiveness
, 2011 Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and ...
ZHOU, Ying
core
Changing the Tax Code to Create Consumer-Driven Health Insurance Competition [PDF]
, 2017 Because current tax laws exclude employer-paid health insurance premiums from employees’ taxable wages and income, employer-sponsored insurance remains the primary source of health insurance for most employed Americans.
Herzlinger, Regina, Richman, Barak D.
core +1 more source
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
Some Issues Of Legal Regime Of Tax Intelligence Sources
Сибирское юридическое обозрение, 2015 The article covers the problems relating to information support of tax authorities, analyzes the changes in the legislation affecting the legal status of individual sources of tax ...
L. V. Burnysheva
doaj
The impacts of the 1988 tax reform on married women's labour supply in Canada [PDF]
I investigate the impact of the Canadian Federal tax reform of 1988 on the labour supply of lower income married women. The Canadian federal tax reform of 1988 replaced the spousal exemption with a nonrefundable tax credit. This reduced the dependence of
Sung-Hee Jeon
core
Import Wheat Tenders and the Effects of the Russian Invasion
Agribusiness, EarlyView.ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson +2 more
wiley +1 more source
Tax Control Between Legality and Motivation: A Case Study on Romanian Legislation
LawsOur study aims to evaluate the current Romanian context for tax control by correlating the legal framework with the administrative model, as derived through empirical analysis.
Ioana Maria Costea +2 more
doaj +1 more source
Taxes and tax administration: The courses of reform and certain tax control aspect [PDF]
Ekonomika preduzeca, 2017 Good results notwithstanding, the fiscal consolidation is not complete - the public debt is extremely high and the fiscal deficit has not yet been fully reigned in. In addition to the public enterprise reform, future fiscal results will depend on the collection of public revenue.
Vladimir Vuckovic +2 more
openaire +1 more source
Interaction between vertical and horizontal tax competition: evidence and some theory. [PDF]
The aim of this paper is to determine to what extent and how federal taxes affect local tax decisions. Testing the impact of an increase in the federal tax on horizontal tax competition with Canada-US data for 1984--1994, we find evidence that an ...
Rizzo, Leonzio
core +1 more source
Agribusiness, EarlyView.ABSTRACT This study advances the literature on sustainable urban agriculture and alternative sustainable food production systems, which have gained momentum due to the need to strengthen regional food supply chains and meet the growing urban demand for fresh food. Indoor agriculture (IA) holds promise for year‐round cultivation of fresh produce even in
Joseph Seong +2 more
wiley +1 more source