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Tax Structure and Government Expenditures Under Tax Equity Norms [PDF]
SSRN Electronic Journal, 2010 We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital should remain tax-exempt.
Tobias Koenig, Andreas Wagener
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The Personal-Tax Advantages of Equity [PDF]
SSRN Electronic Journal, 1999 Abstract We value a firm that pays its cash flows to equity through share repurchases in a dynamic environment where personal taxes are paid on capital gains upon realization. The cost of capital is reduced by approximately 0.8% through the use of repurchases relative to dividends.
Richard Green, Burton Hollifield
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Digital challenges and tax equity
Цифровое право, 2020 Historically, tax reforms have always been a response to societal transformations, which aim to modernize relations between states, businesses and citizens.
I. M. Stepnoff, Julia A. Kovalchuk
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EQUITY AND INCOME TAX REDISTRIBUTION [PDF]
Annals of the University of Oradea: Economic Science, 2010 Two issues are covered by this study: 1) critical analysis and systematization of equity controversies and 2) attempts of finding technical solutions for measuring fiscal inequality, closely related to the redistributive role of income tax.
PALTINEAN LUMINITA +3 more
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Religiosity as a moderating variable on the effect of love of money, Machiavellian and equity sensitivity on the perception of tax evasion [PDF]
Accounting, 2021 This study aims to obtain an empirical evidence on how religiosity is moderating the effect of love of money, Machiavellian, and equity sensitivity on the perception of tax evasion. The populations in this study are individual taxpayers registered in all
Purnamasari, Pande Putu Ditha +3 more
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Management equity incentives and corporate tax avoidance: Moderating role of the internal control
Frontiers in Psychology, 2023 IntroductionUnder the modern enterprise system, the principal-agent relationship can cause a conflict of interest between the two power counterparts, thus affecting the degree of corporate tax avoidance. As a tool to align the interests of management and
Xie Wenwu +4 more
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Acta Universitatis Carolinae. Iuridica, 2022 Historically, the cost of financing business through debt has reduced income tax paid. Financing via new equity has not. This asymmetry has not been without consequences. The high indebtedness and relative undercapitalisation of corporates creates a risk
Radek Halíček, Marie Karfíková
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Tax efficiency and equity. A construction task [PDF]
Población y Desarrollo, 2016 The current tax system (2004-2014), weak in efficiency and equity, shows six properties: low tax rates and tax/GDP ratio for the country development level; stagnant tax/GDP ratio overtime; high indirect taxation ratio; asymmetry between tax burden and ...
Dionisio Borda, Manuel Caballero
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Tax management: analysis of the influence on the equity cost of Brazilian companies
Revista Ambiente Contábil, 2021 Purpose: The present study sought to investigate whether tax management influences the equity cost of Brazilian companies listed in Brazil, Bolsa e Balcão (B3) from 2014 to 2018.
Hana Belisa Marques de Freitas +4 more
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Jurnal Akuntansi, 2022 Tax Avoidance represents a strategy that taxpayers have planned to take advantage of tax loopholes to reduce their tax obligations. The Directorate General of Taxes suspects that PT Adaro Energy Tbk is having Tax Avoidance issues due to the introduction
Rosa Cristiana Septya Nyman +2 more
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