Results 91 to 100 of about 3,311,507 (285)
Are the Beneish model and restatement relevant in detecting tax evasion?
Journal of Accounting and InvestmentResearch aims: This study aims to analyze the capability of fraud pentagon theory’s factors—including pressure, opportunity, rationalization, competence, and arrogance—in indicating tax evasion.
Challista Christabella, Ayu Fury Puspita
doaj +1 more source
FISCAL PRESSURE IN ROMANIA IN THE CURRENT PERIOD [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 Determination of optimal fiscal pressure threshold is difficult to determine given the conditions under which the state must ensure a balance between the goals to be funded, on account of the tax levies, and need to be available to the economic ...
HARALAMBIE GEORGE ALIN
doaj
National Tax Clinic Program: Annual Report 2022
, 2023 We were drawn to the National Tax Clinic Program for many reasons. For some, it was to build a platform for students to experience working in tax practice.
Vitale, Connie (R15070) +4 more
core
American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
The dark side of strengthening tax enforcement
Technological and Economic Development of EconomyUsing the staggered adoption of China’s province-level Tax Administration Information System (TAIS) as an exogenous shock, we show that firms compromise employee workplace safety in response to strengthened tax enforcement driven by advances in tax ...
Xinyi Peng +3 more
doaj +1 more source
Food insecurity and unemployment among immigrants in the United States
American Journal of Agricultural Economics, EarlyView.Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou +3 more
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley +1 more source
The Effective Tax Rate of US Firms with Permanent Deferral
, 2019 This article calculates the effective tax rate (ETR) of U.S. corporate multinationals. It takes into account the permanent deferral of corporate taxation of foreign earnings held in controlled foreign corporations designated as permanently reinvested ...
Bogenschneider, Bret
core +1 more source
Analysis of tax and extra taxes pressure in Romania and European Union [PDF]
The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by
CHIRCULESCU MARIA FELICIA +1 more
core
Risk management externalities in agrifood supply chains
American Journal of Agricultural Economics, EarlyView.Abstract Firms may under‐ or over‐invest in risk management from the social planner's perspective, resulting in a negative externality on other economic agents in the supply chain. The externality of risk management is particularly relevant for agrifood supply chains, which frequently experience disruptions and play a primary role in preventing major ...
Jeffrey Hadachek, Meilin Ma
wiley +1 more source