Results 41 to 50 of about 493,244 (213)
International Journal of Academe and Industry ResearchThis study aims to analyze the effect of sales growth, capital intensity, and debt to equity ratio on tax avoidance with firm size as a moderating variable.
Peter Winarta +3 more
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REFORMING THE CORPORATE TAX SYSTEM IN IRAN ACCORDING TO AN ISLAMIC TAX MODEL [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2002 A model of Islamic taxes is developed in this study and then the performance of present Iranian corporate tax system is tested against it. The estimated income tax elasticity, results and analysis of variance of corporate taxes in alternative groups show
Mohamad Hoseyn Hamzeh Poor +2 more
doaj
Buildings, 2017 The ability of local assessors to accurately estimate land values separately from structure values is important when considering a split tax. When the value of land is estimated with less variation, there is greater equity.
Jeffrey P. Cohen, Michael J. Fedele
doaj +1 more source
Optimal Utilitarian Taxation and Horizontal Equity [PDF]
We impose a horizontal equity restriction on the problem of finding the optimal utilitarian tax mix. The horizontal equity constraint requires that individuals with the same ability have to pay the same amount of taxes regardless of their preferences for
Jordahl, Henrik, Micheletto, Luca
core +3 more sources
Setting the property tax base: Some methodological issues, practice in Serbia and the results [PDF]
Megatrend Revija, 2016 Since the beginning of decentralization of responsibility for administration of the property tax in Serbia in 2006, this tax has significantly gained in importance for the budgets of local governments.
Vasiljević Dušan
doaj +1 more source
Yakın Doğu Üniversitesi İslam Tetkikleri Merkezi DergisiPeygamberlerin dini misyonları yanısıra dünyevi mesleklerde de öne çıkan bazı becerileri bulunmaktadır. Hz. Muhammed’in mesleki becerileri içerisinde öne çıkan mesleği ticaret olmuştur.
Yusuf Suicmez
doaj +1 more source
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
Roles of tax planning in market valuation of corporate social responsibility
Cogent Business & Management, 2018 This study aims to examine the roles of tax planning in market valuations of corporate social responsibility (CSR). Specifically, this study examines tax planning activities for their direct, mediating and moderating roles.
Tye Wei Ling, Nor Shaipah Abdul Wahab
doaj +1 more source
Taxes do Affect Corporate Financing Decisions: The Case of Belgian ACE [PDF]
In this paper, I use difference-in-differences regressions to measure how the debt tax shield affects the capital structure of a company. By comparing the financial leverage of treatment and control companies before and after the introduction of an ...
Savina Princen
core
Efficiency and Progressivity Measures of the Flat Tax with a Special Focus on Bosnia and Herzegovina
Central European Public Administration Review, 2015 The research begins with a brief overview of the personal income taxation trends in developed and transition countries in the past thirty years. During this period, we determine that in developed countries there has been a shift from equity towards ...
Lejla Lazović-Pita
doaj +1 more source