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Tax credits for debt reduction [PDF]
Journal of International Economics, 1992 Abstract The incentives for domestic investment in debtor countries are influenced by the terms of their external obligations and by the system of taxation utilized to provide government revenue for debt payments. It is well known that existing debt contracts could be altered to improve the incentives for investment, but this has proven difficult to ...
Michael P. Dooley, Elhanan Helpman
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Gadjah Mada International Journal of Business, 2007 By abolishing the tax credit on dividends received by tax-exempt financial institutions in 1997, the effective rate of tax for share-holders such as pension funds increases significantly, and the tax preference for dividends is significantly reduced. The
Hardo Basuki
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EDIS, 2003 Earned income tax credit provides qualified employees with earned income tax credits for their tax returns or advanced payments throughout the year. This is EDIS document FE394, a publication of the Department of Food and Resource Economics, Florida ...
Leo C. Polopolus +3 more
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Frontiers in Environmental Science, 2023 Using the data of listed companies in the Chinese capital market from 2014 to 2020, this paper studies the impact of the CEO’s green ecological experience on corporate green innovation and further analyzes the moderating effects of tax credit rating and ...
Lixia Wang +3 more
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STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 There are modeling the implications of introducing tax incentives for innovative enterprises. The appropriateness of tax incentives for innovation at the expense of incremental tax credit on corporate profit tax has been confirmed.
V. M. Tyschenko +2 more
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Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study) [PDF]
Journal of Economics, Business & Accountancy Ventura, 2021 This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes.
Eha Nugraha +2 more
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FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION
International Journal of Innovative Technologies in Economy, 2018 The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due.
Tetiana Yarotska, Svitlana Fedchuk
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INCREMENTAL TAX CREDIT FOR R&D (LEGISLATIVE PROPOSALS)
RUDN Journal of Law, 2019 In conditions of limited resources, the government is looking for the most effective way of supporting and innovative development of priority sectors of the economy.
Veronika E. Diumina
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China Journal of Accounting Research, 2023 This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually collected data on taxpaying credit rating in China from 2014 to 2021.
Jingbo Luo, Chun Guo
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Effects of changes in earned income tax credit: Time-series analyses of Washington DC
SSM: Population Health, 2019 Poverty has numerous deleterious effects on health, and the Earned Income Tax Credit (EITC) is the major policy tool used to alleviate poverty in the U.S.
Alexander C. Wagenaar +3 more
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