Results 101 to 110 of about 975,926 (207)

Fiscal Risk in the Activity of a Company [PDF]

Ovidius University Annals: Economic Sciences Series
Fiscal risk can arise in countries where the government applies a tax system that has only one purpose, to bring revenue to the budget. If a country wants to attract investors from other countries, it must apply a proper tax system, without high taxes,
Mircea-Iosif Rus
doaj  

Innovative Financing at a Global Level [PDF]

The European Commission services published a staff working document assessing the main sources of innovative financing under discussion. The analysis shows that for some of the instruments a "double dividend" of both raising revenues and improving market
European Commission
core  

Progressive Taxation and Corporate Liquidation: Analysis and Policy Implications [PDF]

This paper contributes to the debate on alternative corporate tax schemes, employing a rigorous real option methodology which has never been used to study both liquidation policy and taxation.
Elettra Agliardi, Rossella Agliardi
core  

Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany [PDF]

Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net earnings deter ...
Frank M. Fossen
core  

Tax Rates, Tax Evasion, and Growth in a Multi-period Economy [PDF]

We extend the basic tax evasion model to a multi-period economy exhibiting sustained growth. When individuals conceal part of their true income from the tax authority, they face the risk of being audited and hence of paying the corresponding fine.
Jordi Caballé, Judith Panadés
core  

Economic and econometric methods to measure the illicit tobacco trade: A scoping review. [PDF]

PLOS Glob Public Health
Phyo PP, Walker N, Ao BT, Sbai E, Bullen C.   +4 more
europepmc   +1 more source

The impact of e-cigarette taxation: a systematic review and meta-analysis on usage, pricing strategies, and public health implications. [PDF]

BMC Med
Wang Q, Zhu Z, Gong C, Lv Y, Qin Y, Zhang Y, Fu Y, Zhang J, Song Y, Jiang Y, Yang L.   +10 more
europepmc   +1 more source

The long run effects of changes in tax progressivity [PDF]

This paper compares the steady state outcomes of revenue-neutral changes to the progressivity of the tax schedule. Our economy features heterogeneous households who differ in their preferences and permanent labor productivities, but it does not have ...
Daniel R. Carroll, Eric R. Young
core  

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

Tax Risk Management Through Interpretation of Tax [PDF]

Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia, 2016
openaire   +1 more source