Results 151 to 160 of about 2,164,251 (328)
Reform Issues in Tax Policy and Tax Administration for Self-reliant Development
, 1998 Ahmad Saeed Khan
openalex +2 more sources
Tax reforms, civil conflicts and tax revenue performance in Burundi
, 2021 Arcade Ndoricimpa
openalex +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years.
Christine Olivia Strong
wiley +1 more source
Effectiveness evaluation of China's water resource tax reform pilot and path optimization from the perspective of policy field. [PDF]
PLoS OneYang M, Zhou M, Zhang C.
europepmc +1 more source
Professional Competition in Global Tax Reform: Transparency in Global Wealth Chains
, 2017 Rasmus Corlin Christensen
openalex +1 more source
VAT: Is it Suitable for the Caribbean Community? [PDF]
The Caribbean Community is in transition, moving toward a liberalized trade environment with low tariffs. Tax reform is at the forefront of the policy response since traditional sources of tax revenue such as import duties are on the decline.
Bristol, Marlon A, Peters, Amos C
core +1 more source
Climate Change Laws and European Stock Markets: An Event Analysis
International Journal of Finance &Economics, EarlyView.ABSTRACT Under the context of the climate change we assess the impact of EU's legislative initiative on European stock markets. Specifically, we focus on its impact on energy and Environmental Social Governance (ESG) sectors for equity returns and volatility for a representative basket of EU countries (participating also in Eurozone) as well as ...
Theodoros Bratis +2 more
wiley +1 more source
Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation [PDF]
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs.
Chang Woon Nam, Doina Maria Radulescu
core
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source