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FDI impact on tax havens through income inequality: the relevance of tax pressure.
2023Reducing inequalities is part of the sustainable development goals of the 2030 agenda. Contrary to the trend in poverty figures, the reduction of inequalities has not shown significant changes in the last twenty years. In this context, tax havens are likely to legitimize these differences in the absence of a strong fiscal context that redistributes the
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Conforming Tax Avoidance and Capital Market Pressure
The Accounting Review, 2015ABSTRACT In this study, we develop a measure of corporate tax avoidance that reduces both financial and taxable income, which we refer to as “book-tax conforming” tax avoidance. We use simulation analyses, LIFO/FIFO inventory method conversions, and samples of private and public firms to validate our measure.
Brad A. Badertscher +3 more
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Competitive Pressure and Tax Avoidance
We wish to thank Laurent Frésard for the use of his tariff-cut data. We appreciate the helpful comments and suggestions of Michal Matejka, Igor Cunha and workshop participants at Arizona State University and the 2014 UNC-TESCM Conference.Jennifer L. Brown +3 more
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Parliament and the poll tax: A case study in parliamentary pressure
The Journal of Legislative Studies, 1995Using interviews with Conservative MPs, three aspects of the Poll Tax not covered by the extant literature are examined. Conservative backbenchers are shown to be more supportive of the tax than in previous accounts. The nature and effect of both the legal and non‐legal protests against the Poll Tax are discussed.
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Fiscal Pressure, Tax Competition and Environmental Pollution
Environmental and Resource Economics, 2018As one of the strategies local governments adopt in response to fiscal stress, tax competition influences the social optimum level of public goods such as environment. This paper aims to investigate the mechanism of regional tax competitions from the perspective of financial stress.
Junhong Bai, Jiayu Lu, Sijia Li
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Influence of Tax Pressure over Tax Evasion
Ovidius University Annals, Economic Sciences Series, 2012The development of the civilisation leads to the increase and diversification of human needs, and implicitly, to increase of the demand for public goods and quasi – public goods. In consequence, the financial effort claimed by their fulfilment increases from one period to another, leading to over – dimension in the demand of public financial resources,
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Tax Revenues of Regional Budgets Under Sanctions Pressure
Federalism, 2022The first half of 2022 was marked by a radical change in the geopolitical situation and an increase in sanctions pressure on the domestic economy. The breakdown of the established model of economic relations, the rupture of economic chains had a pronounced effect on the dynamics of industrial production.
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Evolution of Tax Pressure in Colombia (1990–2023): Tax Pressure in Colombia (1990–2023)
This article analyzes the evolution of tax pressure in Colombia between 1990 and 2023, interpreting its variations in relation to total tax revenue, per capita tax revenue, and its proportion of Gross Domestic Product (GDP). The study contextualizes the data in relation to national and international economic events, changes in tax policy, and tax ...openaire +1 more source
The Anti-Poll Tax Movement: A Pressure Movement?
Politics, 1994The anti-poll tax campaign has been the subject of scant empirical or theoretical analysis. One explanation lies in the difficulty of locating the campaign within existing theories of pressure groups or social movements. This article argues for the creation of a distinct model of protest, based upon the concept of a pressure movement, to explain a ...
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