Results 71 to 80 of about 493,244 (213)
Contemporary Economics, 2012 The present publication is concerned with the process of thin capitalisation in the countries of OECD. Two methods for financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing.
Dominik Gajewski
doaj +1 more source
Book/Tax Conformity and Equity Compensation
SSRN Electronic Journal, 2008 Should we require companies to report the same amount of income to the IRS as they report to their shareholders? The idea behind "book/tax conformity" is that managers' desire to increase reported earnings would act as a check on their desire to minimize taxable income, and vice versa.
David I. Walker, Victor Fleischer
openaire +2 more sources
Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy [PDF]
This paper provides further empirical evidence on the relationship between taxes and financial reporting by focusing on accounting decisions to write-offs equity investments. The analysis is based on panel data for Italian companies.
Giampaolo Arachi, Valeria Bucci
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Corporation Income Taxes and the Cost of Capital: A Revision
Innovar: Revista de Ciencias Administrativas y Sociales, 2012 The value of debt tax shields in foundational corporate valuation models by Nobel Laureates Modigliani and Miller (MM) continues to be a controversial issue that is central to our understanding of corporate finance.
James W. Kolari , Ignacio Vélez-Pareja
doaj
Reinventing the Dutch tax-benefit system; exploring the frontier of the equity-efficiency trade-off [PDF]
European governments aim to raise labour supply, cut unemployment and, at the same time, maintain social cohesion. Yet, economists have stressed the trade-off between these objectives. This paper reviews the key policy insights from optimal tax theory to
Ruud de Mooij
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Income Tax Reform under CTRP: A Taxing Problem [PDF]
This issue evaluates the two proposed version of the Income Tax Bill in terms of revenue generation, economic efficiency and equity. It also attempts to combine the better features of these two versions in an alternative proposal.Comprehensive Tax Reform
Manasan, Rosario G.
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Interpersonal welfare comparisons, redistributive effects, and horizontal inequieties in the income tax system. [PDF]
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
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Taxing Expats. Instrumental versus Expressive Voting Compared [PDF]
It is common knowledge that mobile individuals are difficult to tax. Governments accommodate these difficulties by granting special tax reductions to mobile individuals as it is expedient to get some tax revenue from these individuals rather than to lose
Charles B. Blankart, Simon Margraf
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Competitive advantage: a study of the federal tax exemption for credit unions [PDF]
This study evaluates the federal tax exemption for credit unions. It reviews the industry’s history, its unique exemption, the motivation behind this tax treatment, the eroding case for special treatment, the size of the tax break and its effects on ...
Tatom, John
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