Cash flow or income? : the choice of base for company taxation [PDF]
Considerable interest has been expressed in recent years by tax theorists as well as practitioners, for the taxation of companies based on their cash flow.
Mintz, Jack M., Seade, Jesus
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Tax Structure and Government Expenditures under Tax Equity Norms [PDF]
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 ...
Andreas Wagener, Tobias Koenig
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Data in Brief, 2019 This article is essentially a dataset necessary for analysing the taxation. The data analysis has allowed to determine the optimal taxation model, when the criteria of economic efficiency and equity are incompatible.
Elvir Munirovich Akhmetshin +5 more
doaj +1 more source
Taxation of Investment and Savings in a World Economy: The Certainty Case [PDF]
This paper explores the characteristics of individual portfolio holdings in a world economy with a unified securities market where there are many countries, each with its own tax rates and inflation rate.
Roger H. Gordon
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Inequality and the reform of a regressive local tax: the debate in the UK [PDF]
, 2005 The concern of this article is with the current debate about the reform of local taxation in the UK. In particular, the article examines the consideration given to issues of equity in the policy debate that has taken place through the government's ...
Orton, Michael
core +1 more source
THE ROLE OF CORPORATE ZAKAT ON OPTIMAL CAPITAL STRUCTURE POLICY: EVIDENCE FROM MALAYSIAN FIRMS
Journal of Islamic Monetary Economics and Finance, 2016 In the finance literature, the relationship between capital structure and firm value has been extensively investigated, both theoretically and empirically.
Abrapuspa Ghani Talattov +3 more
doaj +1 more source
The Share Price Effects of Dividend Taxes and Tax Imputation Credits [PDF]
We examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors' implicit valuations of retained earnings versus paid-in equity.
Deen Kemsley +2 more
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Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands [PDF]
, 2011 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
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A Market-Based Approach for Crossing the Valley of Death: The Benefits of a Capital Gains Exemption for Investments in Startups [PDF]
, 2012 To reduce the risk and increase the reward of providing equity capital to help new firms get off the ground, proposes extending a capital gains tax exemption on long-term investments in start-ups and estimates its economic ...
core +1 more source
Financing multi-level government [PDF]
The topic of multi-level taxation is currently highly relevant to two issues – European tax harmonisation and local government taxation in the UK.
James, Simon
core +1 more source