Results 11 to 20 of about 3,056 (256)
Effect of volatility of foreign direct investment inflows on corporate income tax revenue volatility [PDF]
Applied Economic Analysis, 2021 Purpose – This paper aims to examine how the volatility of foreign direct investment (FDI) inflows affects the volatility of corporate income tax revenue. Design/methodology/approach – The study has used an unbalanced panel data set of 129 countries over
Sena Kimm Gnangnon
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Methods of Tax Optimisation with the Use of Tax Havens
Financial Law Review, 2021 The present study is concerned with chosen methods employed in a legal and illegal way by the taxpayers in order to reduce their tax burdens by the use of tax havens.
Patrycja Burandt
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Determinants of Tax Haven: Overview of Past Studies
Journal of Accounting and Finance in Emerging Economies, 2018 In recent years the issue of tax haven has been subjected under rigorous scrutiny by both the policymakers and regulatory authorities, due to the extent of the effects it has on both the developed nation (beneficial country) and particularly the ...
Peter Ugochukwu Anuforo +4 more
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Attacking the public health crisis of hepatocellular carcinoma at its roots
Hepatology, EarlyView., 2022 Abstract As the third most common cause of cancer‐related death worldwide with significant mortality rates in the United States, hepatocellular carcinoma has strong association with cirrhosis and chronic hepatitis B virus (HBV) with a growing at‐risk population from the rise in chronic liver disease from alcohol use and nonalcoholic fatty liver disease.
Hannah M. Lee +3 more
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International Journal of Financial Studies, 2022 Climate change, global warming, and carbon emission are global issues. Countries are strengthening their environmental regulations to mitigate the emission problem.
Chandrika Raghavendra +3 more
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Financial Innovation, 2023 As prior researchers have suggested, a firm’s success in an international market depends on how well its strategy fits the nonmarket environment, such as formal institutions. This paper examines the determinants of formal institutions around new areas of
Nir Kshetri
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Buildings, 2017 The ability of local assessors to accurately estimate land values separately from structure values is important when considering a split tax. When the value of land is estimated with less variation, there is greater equity.
Jeffrey P. Cohen, Michael J. Fedele
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DETERMINANTS OF STATE TAX HAVEN UTILIZATION: EMPIRICAL STUDY ON BANKING COMPANIES
Jurnal Akuntansi KontemporerResearch Purposes. This study aims to test the determinants of the utilization of tax haven countries. The determinants are multinational companies, intangible assets, and good corporate governance (GCG).
Lisa Catherine
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Holding company location: a Polish tax perspective
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2023 This paper aims to present the size and structure of passive income payments, such as dividends, interest, royalty payments, and fees for intangible services, made by companies domiciled in Poland belonging to a multinational enterprises (MNE) group ...
Marcin Jamroży +2 more
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Fighting Multiple Tax Havens [PDF]
SSRN Electronic Journal, 2010 This paper develops a competition theory framework that evaluates an important aspect of the OECD’s Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a "big bang" multilateral agreement.
May Elsayyad, Kai A. Konrad
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