Results 11 to 20 of about 137,739 (283)
Optimal Tax Depreciation Under A Progressive Tax System [PDF]
SSRN Electronic Journal, 2000 The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges. Depreciation charges initially decrease over time, and after a number of periods the firm enters a steady ...
Wielhouwer, J.L. +2 more
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Financial Law Review, 2022 The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause.
Tomasz Wach
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Measuring Tax Efficiency: A Tax Optimality Index [PDF]
SSRN Electronic Journal, 2004 This paper introduces an index of tax optimality thatmeasures the distance of some current tax structure from the optimal taxstructure in the presence of public goods. In doing so, we derive a [0, 1]number that reveals immediately how far the current tax configurationis from the optimal one and, thereby, the degree of efficiency of a taxsystem. We call
Raimondos-Møller, Pascalis +1 more
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Optimal Participation Taxes [PDF]
SSRN Electronic Journal, 2012 Addressing extensive labour supply responses, the literature has established a case for larger transfers to the working poor than to even poorer non‐working people. This paper casts new light on this result. I argue that the result hinges crucially on the labour supply responses of people in income brackets above that of the working poor.
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Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2018 The article considers the necessity and methodical features of tax optimization as the main component of the tax policy of the enterprise, which is a requirement of time, especially during the period of crisis phenomena in the domestic economy.
Nadiia Shkromyda
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Optimizing Urban Distribution Routes for Perishable Foods Considering Carbon Emission Reduction [PDF]
, 2019 The increasing demand for urban distribution increases the number of transportation vehicles which intensifies the congestion of urban traffic and leads to a lot of carbon emissions.
Lin, Diansheng +5 more
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Tax optimization and the firm's value: Evidence from the Tunisian context
Borsa Istanbul Review, 2016 The paper investigated the relationship between corporate tax optimization and the firm's value in the Tunisian context over an 11 year period. The empirical results revealed that tax optimization, accruals and investment increased the firm's value ...
Soufiene Assidi +2 more
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Transfer Pricing - between Optimization and International Tax Evasion [PDF]
Risk in Contemporary Economy, 2017 Each enterprise in the private sector aims to increase financial return, which is achieved by obtaining a the higher net profit by increasing revenue and reducing expenditure. In this endeavor, compliance with tax obligations occupy a very important role
Valentin SAVA, Manuela Violeta TUREATCA
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SN Business & Economics, 2023 AbstractWe define a new mathematical function that is an adaptation of a welfare function consistent with the premises of classical welfare. This function is innovative in that it enables us to specifically identify income tax functions that optimally balance the objectives of justice and efficiency in an economy.
Herbert Lüthy, Michal Chovanec
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Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, 2023 A veritable "legislative package" has recently been put in place, with several measurable changes to tax provisions introduced by Law no. 370/2022 regarding the approval of Ordinance of Government no. 16/2022, with a significant impact for taxpayers from
Maria Laiu-Tincu
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