Results 41 to 50 of about 204,521 (253)
The use of tax havens in exemption regimes [PDF]
, 2011 This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating ...
Gumpert, Anna +2 more
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Holding companies as beneficial owners and intermediaries of dividends
Prawo Budżetowe Państwa i SamorząduMany issues in an application of a tax regulation concerning a withhold tax appeared with an entry into force of an amendment to the Corporate Income Tax Act from 2019.
Oskar Winnicki
doaj +1 more source
Bør den indirekte pressestøtten gis som momsfritak eller skattefradrag?
Norsk Medietidsskrift, 2013 In many countries, newspapers receive indirect financial support through VAT exemption schemes. Recently, however, a tax credit scheme based on editorial costs has been suggested as an alternative.
Hans Jarle Kind, Jarle Møen
doaj +1 more source
Progressive Taxation and Irreversible Investment under Uncertainty [PDF]
We analyze the impact of progressive taxation on irreversible investment under uncertainty. We show that if tax exemption is lower than sunk cost, higher tax rate will decelerate optimal investment by increasing the optimal investment threshold, while if
Erkki Koskela, Luis H. R. Alvarez
core
The Effect of Sales Tax Rates on Food Exemptions [PDF]
In this paper I explore the relationship between the sales tax rate and the tax treatment of food in American states. One of the main difficulties in the empirical estimation of this relationship is that state governments set the two tax policy variables.
Claudio Agostini
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The Tax Benefits of Not-for-Profit Hospitals [PDF]
This paper investigates three special tax provisions for not-for-profit (NFP) hospitals. First taxes -- both income and property taxes. Second, they issue tax-exempt bonds so lenders do not pay income taxes on interest received.
John R. Penrod, William N. Gentry
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Marital Sharing of Transfer Tax Exemptions [PDF]
, 2016 This Article analyzes portability and its antecedents in order to distill a positive account of marital sharing of transfer tax exemption amounts. Prior to 2010, the estate and gift tax exemption equivalent was a non-transferable, separate tax attribute ...
Ryan, Kerry A.
core +1 more source
Comparing the value of community benefit and Tax-Exemption in non-profit hospitals. [PDF]
Health Serv Res, 2022 Zare H, Eisenberg MD, Anderson G.
europepmc +1 more source
Outsourcing and Labor Taxation in Dual Labor Markets [PDF]
We evaluate the effects of international outsourcing and labor taxation on wage formation and equilibrium unemployment in dual labor markets. Outsourcing promotes wage dispersion between the high-skilled and low-skilled workers.
Erkki Koskela, Panu Poutvaara
core +3 more sources
Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation [PDF]
Many countries with free trade zones or export processing zones now exempt from corporate income taxation the income of firms exporting from these areas.
Glenn Jenkins, Hatice Jenkins
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