Results 51 to 60 of about 493,244 (213)

Distributional analysis of prospective 2009 US individual income taxes: current law and the candidates’ tax plans [PDF]

The purpose of this paper is to compare the distributional characteristics of two presidential candidates’ proposed reforms to the US federal individual income tax.
Berliant, Marcus, Strauss, Robert P.
core   +1 more source

DETERMINANT OF EFFECTIVE TAX RATE: INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE

Jurnal Akuntansi Kontemporer
Research Purposes. This research examines how capital intensity, leverage, profitability, and sales growth influence effective tax rates, with institutional ownership as a moderating variable.
Noerma Widyaswara, Yona Octiani Lestari
doaj   +1 more source

Social psychological drivers and tax revenue for sustainable economic development with the mediating role of tax compliance, evidence from Hossana city, Ethiopia

Discover Sustainability
This study aimed at investigating the relationship between tax revenue and social–psychological drivers in Ethiopia, as well as the mediating role of tax compliance in this relationship.
Desta Temotewos Tumoro, Hemal B. Pandya
doaj   +1 more source

PRINCIPLES AND PROCEDURES ON FISCAL [PDF]

Annals of the University of Oradea: Economic Science, 2011
Fiscal science advertise in most analytical situations, while the principles reiterated by specialists in the field in various specialized works The two components of taxation, the tax system relating to the theoretical and the practical procedures ...
Morar Ioan Dan
doaj  

Components of book tax differences, corporate social responsibility and equity value

Cogent Business & Management, 2019
This study examines the relationship between components of book-tax differences (BTD), corporate social responsibility (CSR) and market value of equity in Malaysia.
Tye Wei Ling, Nor Shaipah Abdul Wahab
doaj   +1 more source

Green Taxes and Justice: Rethinking ‘Polluter Pays’ for a Sustainable Future [PDF]

E3S Web of Conferences
Environmental degradation driven by negative externalities and fiscal inequality demands a reconfiguration of taxation grounded in the Polluter Pays Principle (PPP). This study aims to develop a normative–comparative framework for a green tax system that
Akram Aqil Syahru, Nasrullah, Aven Ghina Salsabila, Kamil Muhammad Alim   +3 more
doaj   +1 more source

Asset Location for Retirement Savers [PDF]

This paper uses data on actual returns on taxable bonds, tax-exempt bonds, and a small sample of equity mutual funds over the 1962-1998 period to compare two asset location strategies for retirement savers.
Clemens Sialm, James M. Poterba, John B. Shoven   +2 more
core  

Equity and Neutrality in Housing Taxation [PDF]

Equity and neutrality are distinct concepts in housing taxation and weak and strong tenure neutrality should be distinguished. When a tax system is tested for those criteria, the taxes paid by landlords must be included, as they affect the rents renters ...
Philippe Thalmann
core  

Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands [PDF]

The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes.
Kager, Rebekka, Niemann, Rainer
core  

Local Taxation: Principles and Scope [PDF]

The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity ...
Spahn, Paul Bernd
core   +1 more source