The Effect of Taxes on Multinational Debt Location [PDF]
, 2010 We provide new evidence that differences in international tax rates and tax regimes affect multinational firms\u27 debt location decisions. Our sample contains 8287 debt issues from 2437 firms headquartered in 23 different countries with debt-issuing ...
Arena, Matteo, Roper, Andrew H
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Optimal Income Taxation with a Risky Asset – The Triple Income Tax [PDF]
We show in a two-period world with endogenous savings and two assets, one of them exhibiting a stochastic return, that an interest-adjusted income tax is optimal.
Dirk Schindler
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Tax Avoidance & Corporate Risk: An Empirical Study in Manufacturing Company
Jurnal Ilmiah Akuntansi, 2019 The purpose of this research is to test whether a company tax avoidance activity would affect the corporate risk. Tax avoidance measurement is done by applying cash effective tax rate formula, while the volatility rate of stock return formula is used to
Verani Carolina +2 more
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State Corporate Income Tax Credit for Federal Qualified Transportation Fringe Benefits [PDF]
, 2001 Both federal and state agencies have initiated tax policies intended to reduce commuter traffic in single occupancy vehicles (SOV). Currently the federal government allows employees to exempt up to $65 per month ($780 per year) in federally approved ...
William J. Smith
core
Tax Risk and Cost of Debt: The Role of Tax Avoidance—Evidence from the Iraqi Stock Market
RisksTaxes represent a significant expense for many companies, prompting a strong incentive to minimize tax liabilities through strategies known as tax avoidance.
Hussen Amran Naji Al-Refiay +3 more
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Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful [PDF]
We examine the combined effects of asymmetric taxation and limited liability on optimal risk taking of investors. Given an optimal risk level in the pre-tax case under full liability, loss-offset restrictions reduce, and limited liability enhances the ...
Rainer Niemann, Ralf Ewert
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Relationship between tax avoidance and managerial ability: the moderating role of risk management [PDF]
Revista Contabilidade & FinançasThe aim of this study was to assess the moderating role of corporate risk management in the relationship between managerial ability and tax avoidance. Previous studies have focused on the variation in the level of tax avoidance among companies through ...
Fabiano de Castro Liberato Costa +2 more
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Assessment of Tax Risks Arising from Personal Income Tax Agents
Финансы: теория и практикаPersonal income tax (PIT) is one of the budget-forming taxes in the Russian Federation, therefore, an important direction of tax planning is the assessment of risks arising from both tax agents (at the micro level) and the state represented
E. Е. Smirnova
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Who participates in tax amnesties? Self-selection of risk-averse taxpayers [PDF]
In this paper we model taxpayer participation in an unanticipated tax amnesty which can be entered by paying a fixed amount. Taxpayers are characterized by a Constant Relative Risk Aversion (CRRA) utility function and differ in relative risk aversion ...
Marchese, Carla, Privileggi, Fabio
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Innovative approaches to optimizing taxation in organizations
Вестник университетаIn conditions of rapid progress in technology and constant changes in tax legislation, the task of optimizing the taxation in organizations is becoming increasingly difficult for business entities.
E. A. Kirova, E. A. Ponomarenko
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