Results 111 to 120 of about 229,922 (297)
NEW OFFSHORE LOCATIONS IN THE EUROPEAN UNION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 The offshore activity provides benefits for the host market and has positive effects on services, and on producers that use intermediate services.
RADULESCU IRINA GABRIELA
doaj
Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada [PDF]
We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to ...
Jack Mintz, Michael Smart
core
Transfer Pricing and Tax Havens: Mending the LDC Revenue Net [PDF]
, 2004 The paper deals primarily with the use of transfer pricing and tax havens by multinational businesses to defer, avoid, or (depending on whether one views manipulation of transfer prices as involving avoidance or evasion) evade taxes levied by the country
Charles E. McLure, Jr.
core
Running towards: Labour market incentives for runaway slaves in the British Cape Colony, 1830–1838
Asia‐Pacific Economic History Review, EarlyView.Abstract Recent scholarship on slave escapes has increasingly emphasised economic motivation, but few studies have empirically investigated how market incentives influenced the decision‐making of enslaved individuals during transitions from coerced to wage labour.
Karl Bergemann +2 more
wiley +1 more source
Is There a Correlation Between the Ease of Doing Business Index and the Haven Score? [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 The importance of FDI is increasing in the last period, due to their impact on economic growth and development, creating new jobs, increasing productivity.
Carmen Comăniciu
doaj
Intercompany Loans and Profit Shifting – Evidence from Company-Level Data [PDF]
This paper is concerned with tax-planning strategies of multinational corporations. A theoretical analysis discusses the choice of the capital structure in a setting where intercompany loans can be used to shift profits to low-tax countries.
Georg Wamser, Thiess Buettner
core
Climate crisis and policy inaction in Indonesia
American Journal of Political Science, EarlyView.Abstract We surveyed voters and politicians in advance of the 2024 Indonesian election to measure preferences for environmental policy. We find that politicians underestimate voter concerns. We conducted an informational experiment with politicians to correct these misperceptions, and we document evidence of learning but no greater support for policy ...
Allan Hsiao, Nicholas Kuipers
wiley +1 more source
An Analysis of Where American Companies Report Profits: Indications of Profit Shifting [PDF]
, 2013 This report uses data on the operations of U.S. multinational companies (MNCs) to examine the extent to which, if any, MNCs are moving profits out of high-tax countries (or out of the U.S.) and into low-tax countries with little corresponding change in ...
Keightley, Mark P
core +2 more sources
, 2005 In the note to the famous Cactus Investments Pty Ltd, the learned authors of Income Tax, Cases and Materials at page 491, JA Heffer stated 'that the tax payers remedy is to arrange his affairs, so far as he is able to, so that he does not attract inequitable or harsh results provides necessity for engaging in effective tax planning.
openaire +1 more source
An ecclesiastical court: Christian nationalism and perceptions of the US Supreme Court
American Journal of Political Science, EarlyView.Abstract Recently, scholars have increasingly examined the unique blending of Christian and political ideology known as Christian nationalism. During this period, the US Supreme Court has increasingly ruled in ways that favor Christian nationalism, and Court watchers have criticized several justices for showing bias toward Christianity at best and ...
Miles T. Armaly +3 more
wiley +1 more source