Results 11 to 20 of about 108,247 (315)
The effective tax rate and the pretax rate of return [PDF]
Journal of Public Economics, 1983 Abstract This paper presents new estimates of the taxes paid on nonfinancial corporate capital, on the pretax rate of return to capital, and on the effective tax rate. The basic time series show that both the pretax rate of return and the effective tax rate have varied substantially in the past quarter century.
Martin Feldstein +2 more
openaire +2 more sources
The Quantification of the Significance of EATR Determinants: Evidence for EU Countries
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden.
Jan Široký +2 more
doaj +1 more source
THE ECONOMIC NATURE OF TAX PROFIT (INCOME) AS THE FACTOR OF ECONOMIC POLITICS OF THE STATE
Вестник Северо-Кавказского федерального университета, 2022 It is considered the results of research the problem of improvement of enterprise profit taxation and the ways of its solution. It is considered the economic nature of tax profit with economic nature of object of taxation. As its object of taxation it is
V. Dubkova
doaj +1 more source
Income Tax Evasion Responses to Tax Rate and Tax Enforcement Rate [PDF]
Advances in Economics and Business, 2018 This paper resolves two lingering theoretical ambiguities on how income tax evasion is affected by income tax rates and by probability of detecting the tax evasion (tax enforcement rate). Improving upon the models of previous studies that showed the ambiguous effect of income tax rate and tax enforcement rate on tax evasion, the model of this paper ...
openaire +1 more source
Tax Rates as Strategic Substitutes [PDF]
SSRN Electronic Journal, 2012 This paper analytically derives conditions under which the slope of the tax-reaction function is negative in a classical tax competition model. If countries maximize welfare, a negative slope (reflecting strategic substitutability) occurs under relatively mild conditions. The strategic tax response is crucial for understanding tax competition games, as
Ruud A. de Mooij, Hendrik Vrijburg
openaire +4 more sources
Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2013 Sustainable tax paid rate focuses on maintaining consistent tax avoidance outcomes over time. Sustainability differs from tax minimization. This study examines whether Sustainable tax paid rate provides information about the persistence of a firm’
Mahsa Ghasemi +2 more
doaj +1 more source
The Relationship between Tax Rate, Penalty Rate, Tax Fairness and Excise Duty Non-compliance.
SHS Web of Conferences, 2017 The rise of indirect tax non-compliance by taxpayers became the main concern of most of the tax authorities around the globe. In Malaysia, non complaince such as smuggling and illegal trade activities by importers involving cigarettes, liquor and ...
Sinnasamy Perabavathi, Bidin Zainol
doaj +1 more source
Iron Ore Use as a Potential of Sustainable Development of Industrial Regions of Ukraine: Aspects of Environmental Taxation [PDF]
SHS Web of Conferences, 2021 The article investigates the resources potential of Ukraine, which is not used effectively enough for the needs of sustainable economic development of industrial regions.
Hromozdova Larysa +6 more
doaj +1 more source
Jurnal Ilmiah Akuntansi, 2023 The effectiveness of corporate income tax revenue is the ability and ability of the government to collect taxes obtained from corporate income tax according to the applicable rates and based on the amount of tax revenue that has been targeted. This study
I Gede Ary Wirajaya +1 more
doaj +1 more source
The Impacts of Environmental Tax in China: A Dynamic Recursive Multi-Sector CGE Model
Energies, 2015 In recent years, the accumulated environmental problems resulting from excessive usage of fossil fuels have gradually loomed. Thus, an environmental tax, as an important policy tool, has been put on the agenda in China. In this paper, a dynamic recursive
Bowen Xiao +3 more
doaj +1 more source