Results 201 to 210 of about 24,308 (263)
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The Accounting Review, 2021
ABSTRACT We use data envelopment analysis (DEA) to develop a measure of effective tax planning that is theoretically aligned with the Scholes-Wolfson paradigm and captures how efficiently firms maximize after-tax returns given their operating, investing, and financing decisions.
Casey M. Schwab +2 more
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ABSTRACT We use data envelopment analysis (DEA) to develop a measure of effective tax planning that is theoretically aligned with the Scholes-Wolfson paradigm and captures how efficiently firms maximize after-tax returns given their operating, investing, and financing decisions.
Casey M. Schwab +2 more
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FLAT TAXES AND EFFECTIVE TAX PLANNING [PDF]
National Tax Journal, 1998 Stiglitz (1985) shows that income deferral opportunities and differentially taxed economic activities provide incentives for investors to engage in tax avoidance strategies. In this paper, I describe several tax avoidance strategies that can be used by taxpayers in a Hall-Rabushka flat tax system to reduce or eliminate their tax liabilities.
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Conditional Withholding Tax: A Tax on Tax Planning
Bulletin for International Taxation, 2017This article discusses the merits of a conditional withholding tax on intra-group payments of interest and royalties. The authors argue that a conditional withholding tax would help to counter base erosion and profit shifting and would establish an international minimum norm for corporate income tax rates.
Vleggeert, J., Vording, H.
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Tax Planning Strategies: Estate Planning
Otolaryngology–Head and Neck Surgery, 1995Educational objectives: To better understand qualified plans and to see how nonqualified plans can supplement qualified plans in the marketplace.
Michael Rosensweig, Rande Lazar
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Collected Works of Uman National University of Horticulture, 2021
The article forms and systematizes the author's approach to the legislative enshrinement in the Tax Code of Ukraine of the essence of economic categories "aggressive tax planning", "minimization of tax liabilities". These terms are widely used in the practice of the OECD and countries with developed market relations.
O. O. Nepochatenko +3 more
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The article forms and systematizes the author's approach to the legislative enshrinement in the Tax Code of Ukraine of the essence of economic categories "aggressive tax planning", "minimization of tax liabilities". These terms are widely used in the practice of the OECD and countries with developed market relations.
O. O. Nepochatenko +3 more
openaire +1 more source
Journal of Public Economics, 2020
Abstract We estimate the extent of inheritance tax avoidance among married decedents in Sweden. Following Kopczuk (2007), we compare estates of decedents who pass away from terminal illness and those of decedents who pass away suddenly, the assumption being that the onset of terminal illness triggers planning. Extending on Kopczuk (2007), we also use
Oscar Erixson, Sebastian Escobar
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Abstract We estimate the extent of inheritance tax avoidance among married decedents in Sweden. Following Kopczuk (2007), we compare estates of decedents who pass away from terminal illness and those of decedents who pass away suddenly, the assumption being that the onset of terminal illness triggers planning. Extending on Kopczuk (2007), we also use
Oscar Erixson, Sebastian Escobar
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1982
Tax planning is a subject in its own right and to cover it in detail is outside the scope of this book. It is the aim of this section to draw attention to some of the tax-planning opportunities which are available to everyone in employment. The application of these points does of course depend on the individual’s particular circumstances and ...
Bill Packer, Elaine Baker
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Tax planning is a subject in its own right and to cover it in detail is outside the scope of this book. It is the aim of this section to draw attention to some of the tax-planning opportunities which are available to everyone in employment. The application of these points does of course depend on the individual’s particular circumstances and ...
Bill Packer, Elaine Baker
openaire +1 more source