Results 121 to 130 of about 38,903 (299)
, 2009 Evasive Maneuvers surveys the issue of tax havens by examining evasion terminology, evasion law, and selected relevant stories. The author uses articles and reports from the Organization for Economic Co-Operation and Development, the United States ...
Rasmussen, Michael
core +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source
CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2017 The field of tax evasion has generally been the subject of research at different levels on a number of occasions. However, reality demonstrates that tax fraud today is far from being properly and completely perceived, so the mechanisms designed to ...
Florentina Istrate
doaj
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
The Death of Tax Havens? [PDF]
, 2002 The Organization for Economic Co-operation and Development has been fighting for the elimination of harmful tax practices since 1998, through the creation of a global co-operative framework.
Hishikawa, Akiko
core
Effective tax rates of multinational corporations: Country-level estimates. [PDF]
PLoS One, 2023 Garcia-Bernardo J +2 more
europepmc +1 more source
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
Free-Trade Taxation and Protectionist Taxation [PDF]
This paper explores the normative theory of international taxation by recasting it in parallel with the theory of international trade. It first sets out a definition of 'free trade taxation,' first in the global context and then in the unilateral context.
Joel Slemrod
core