Results 21 to 30 of about 3,311,507 (285)
Designing a 21st Century Corporate Tax — An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base [PDF]
, 2015 The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen +2 more
core +6 more sources
Frontiers in Environmental Science, 2022 Agriculture is the second largest source of carbon emissions in the world. To achieve the strategic goals of “carbon peaking” and “carbon neutrality”, how to effectively control agricultural carbon emissions has become a focus of the Chinese government ...
Xingmin Zhang +3 more
doaj +1 more source
Sector-wise assessment of companies’ severity of taxation in Russian regions
Научно-технические ведомости СПбГПУ: Экономические науки, 2021 At all times, it is important to know how great the tax burden, tax pressure and severity of taxation are for the state, regions, citizens. Since the theoretical interpretation of the named concepts and their computational methods are ambiguous, their ...
Vylkova Elena, Pokrovskaia Natalia
doaj +1 more source
Transparency, Tax Pressure and Access to Finance [PDF]
Review of Finance, 2011 In choosing transparency, firms must trade off the benefits from better access to finance against the cost of a greater tax burden. We study this trade-off in a model with distortionary taxes and endogenous rationing of external finance. The evidence from two different data sets, one formed only by listed firms and another mainly by unlisted firms ...
ELLUL, Andrew +3 more
openaire +4 more sources
Tax efficiency and equity. A construction task [PDF]
Población y Desarrollo, 2016 The current tax system (2004-2014), weak in efficiency and equity, shows six properties: low tax rates and tax/GDP ratio for the country development level; stagnant tax/GDP ratio overtime; high indirect taxation ratio; asymmetry between tax burden and ...
Dionisio Borda, Manuel Caballero
doaj +1 more source
Influence of some Characteristics of Listed Companies on Fiscal Pressure [PDF]
Audit Financiar, 2022 Numerous studies in the national and international literature highlight the link between fiscal pressure and various characteristics of companies, such as: company size, level of indebtedness, field of activity in which the company operates, level of ...
Carmen VALCU
doaj +1 more source
Due to the Gloomy Economic Outlook EU Fight against Tax Havens Enters a New Phase [PDF]
Revista de Management Comparat International, 2021 An important part of the massive loss of income registered by some states of the European Union is due to the tax havens. It is estimated that last year alone the impact at EU level was 75 billion Euros.
Narciz BĂLĂȘOIU
doaj +1 more source
The Social Tax: Redistributive Pressure and Labor Supply
SSRN Electronic Journal, 2022 In low-income communities, pressure to share income with others may disincentivize work, distorting labor supply. We document that across countries, social groups that undertake more interpersonal transfers work fewer hours. Using a field experiment, we enable piece-rate factory workers in Côte d’Ivoire to shield income using blocked savings accounts ...
Carranza, Eliana +3 more
openaire +4 more sources
ECONOMETRIC APPLICATIONS REGARDING THE IMPACT OF TAX EVASION THROUGH ILLEGAL SCHEMES IN ORDER TO REDUCE THE FISCAL PRESSURE* [PDF]
Economica, 2020 In this article an analysis of the issue of tax evasion is made, a phenomenon encountered both in Romania and in the Republic of Moldova, as well as a description of the phenomenon through the illegal methods of tax minimization.
Liliana ISAC PETRILA, Mariana GROSU
doaj
Analysis of Income Attribution of Consumption Tax in China’s Central and Local Government
Discrete Dynamics in Nature and Society, 2021 After the policy to replace the business tax with a value-added tax was launched, local finance has encountered greater difficulties. In recent years, the economic downward pressure has made the dilemma far more serious.
Yanguo Han +4 more
doaj +1 more source