Results 31 to 40 of about 493,244 (213)
Interpersonal welfare comparisons, redistributive effects, and horizontal inequieties in the income tax system [PDF]
, 1995 Vertical and horizontal equity principies occupy the core of income tax systems evaluation. Vertical inequality is measured in terms of relative or absolute income inequality indices, as in the analysis of the redistributive effects (RE) of progressive ...
Ruiz-Castillo, Javier
core +1 more source
Does the interest tax shield align with maqasid al Shariah in finance?
Borsa Istanbul Review, 2019 The debt-equity distinction is critical in modern corporate finance. We assess the compliance of the interest tax shield with the maqasid al Shariah in finance. For our analysis, we use the ends of maqasid al Shariah as proposed by Akram Laldin & Furqani,
Qamar Uz Zaman +3 more
doaj +1 more source
CECCAR Business Review, 2022 In this paper we try to present the measures of to reducing the tax burden of taxpayers that have to pay profit tax, income tax on micro-enterprises and/or activity-specific tax in order to stimulate the maintenance/increase of equity.
Gavril CHIȘ, Adrian Rareș CIUCE
doaj +1 more source
PENGARUH TAX AMNESTY TERHADAP PROFITABILITAS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Aplikasi Bisnis dan Manajemen, 2021 Tax amnesty policy in Indonesia has an impact on companies listed on the Capital Market. Companies that take advantage of tax amnesty can be identified from the increase in net assets and equity.
Ali Akil Parlindungan Siregar +2 more
doaj +1 more source
Why Taxes Need Not Treat Equals Equally
Erasmus Journal for Philosophy and EconomicsHorizontal equity is the principle that similarly situated persons should be treated similarly. While the principle is often invoked in tax policy debates, I demonstrate that the principle lacks a firm normative foundation.
Kristoffer Berg
doaj +1 more source
Analisis Pengaruh Beban Pajak Tangguhan Dan Tax To Book Ratio Terhadap Kinerja Perusahaan Manufaktur Di Bei Periode 2014-2016 [PDF]
, 2018 Tax is a burden that should be minimized by the company. The right way is to do with good tax planning. Good tax planning has an impact on company performance.
Sak, Sukim Mei
core
Social Equity Concerns and Differentiated Environmental Taxes [PDF]
SSRN Electronic Journal, 2016 Economics Working Paper Series, 16 ...
Abrell, Jan +2 more
openaire +3 more sources
Investment Taxes and Equity Returns [PDF]
, 2006 This paper investigates whether investors are compensated for the tax burden of equity securities. Efiective tax rates on equity securities vary due to frequent tax reforms and due to persistent difierences in propensities to pay dividends. The paper flnds an economically and statistically signiflcant relationship between risk-adjusted stock returns ...
openaire +2 more sources
Mathematics, 2022 Both main theories of capital cost and capital structure—the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit, the Modigliani–Miller theory—consider the payments of tax on profit once per year, while in real economy these payments are made ...
Peter Brusov +5 more
doaj +1 more source
Equity-efficiency dilemma and tax harmonization
Central European Economic Journal, 2022 Abstract The present paper attempts to demonstrate that finding an appropriate trade-off between direct and indirect taxes can help smooth policy makers’ way through reconciling the contradictory notions of equity and efficiency. Our theoretical and empirical analysis is based on the assumption that direct taxes discourage work effort ...
Dalamagas, Basil +2 more
openaire +3 more sources