Results 241 to 250 of about 3,311,507 (285)

Public Pressure and Corporate Tax Behavior [PDF]

Journal of Accounting Research, 2014
We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that scrutiny leads to changes in firms’ disclosure and corporate tax avoidance behavior. ActionAid International, a non-profit activist group, levied public pressure on noncompliant U.K. firms in the FTSE 100 to comply with a rule requiring U.K. firms to disclose
Scott D Dyreng, Jeffrey L Hoopes, Jaron H Wilde   +2 more
openaire   +1 more source

Financial Pressure, Deferred Tax Expense, and Tax Aggressiveness: Audit Committee as the Moderation Variable

Jurnal Dinamika Akuntansi, 2021
Purpose: This research aims to confirm the influence of financial pressure and deferred tax expense on tax aggressiveness and the moderation capability of audit committee.Method: The sample comprises manufacturing companies listed in the Indonesian Stock Exchange (BEI) throughout 2016-2019, which is filtered out to 102 sample data.
Hani Alfiani
exaly   +2 more sources

Some of the next articles are maybe not open access.

Related searches:

Corporate Income Taxes under Pressure

2021
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases
Ruud A. Mooij, Alexander Klemm, Victoria Perry   +2 more
openaire   +1 more source

FISCAL PRESSURE, TAX COMPETITION, AND THE INTRODUCTION OF STATE LOTTERIES [PDF]

National Tax Journal, 1993
This paper uses discrete-time hazard function estimation methods to examine the factors that affect the probability that a state will enact a lottery, where the probability is assumed to depend upo...
Alm, James, McKee, Michael J., Skidmore, Mark   +2 more
openaire   +1 more source

RUSSIAN TAX POLICY IN THE SANCTION PRESSURE PERIOD

Human Progress, 2023
Введенные недружественными странами экономические санкции, наряду с действием последствий пандемии COVID-19, привели к значительным изменениям в экономической, финансовой, политической и иных сферах жизни российского общества, и не могли не затронуть также налоговую политику, проводимую в Российской Федерации.
openaire   +1 more source

Capital Gain Tax Overhang and Price Pressure

The Journal of Finance, 2004
Capital gains tax can impose potentially large cost on investors selling stocks. This cost can sometimes be an order of magnitude larger than conventional transaction costs. This paper addresses the question of whether capital gains taxes serve as an impediment to selling and if so, to what degree this delayed selling by investors correspondingly ...
openaire   +1 more source

Tax revenue pressure and taxpaying credit ratings

Journal of Accounting Literature
Purpose A taxpaying credit rating system was recently implemented in China, which provides valuable information on the tax creditworthiness of companies. We investigate whether the level of taxpayer credit ratings is unduly influenced by the tax revenue pressure facing tax authorities.
Yunxia Bai, Yu Cai, Lili Dai, Yewei Wu
openaire   +1 more source

Short-Selling Pressure and Corporate Tax Aggressiveness

2020
We study how short-selling pressure affects tax aggressiveness using the pilot program on short sales in Regulation SHO. Using a difference-in-differences approach, we find that higher short-selling pressure significantly reduces tax aggressiveness. To explain the reduction, we offer a simple agency-theoretic model and provide evidence that when short ...
E. Han Kim, Yao Lu, Zhang Peng
openaire   +1 more source

The Effects and Consequences of Tax Pressure on the Business Environment

Competitiveness and Innovation in the Knowledge Economy, 2023
After important steps were taken regarding the development of the market economy of the Republic of Moldova, a continuous policy of modernization of the national tax system followed, which from the point of view of tax pressure on the business environment was both upward and downward. Currently, it is found that the majority of the country's population
Nicolae Platon, Igor Turcanu
exaly   +2 more sources

Fiscal Pressure, Tax Competition and the Adoption of Tax Increment Financing

Urban Studies, 1999
Tax increment financing (TIF) has been widely adopted as an economic development tool by municipalities. This study estimates a structural probit model of municipal TIF adoption decisions using data drawn from cities in Indiana. It provides empirical evidence that factors such as fiscal pressures, tax competition, economic distress, industrial ...
openaire   +1 more source