Results 71 to 80 of about 975,926 (207)

On the optimal progressivity of the income tax code [PDF]

, 2004
This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive
Conesa, Juan Carlos, Krueger, Dirk
core   +6 more sources

Business-finance integration, tax avoidance and tax risk—empirical evidence based on firm recruitment data

China Journal of Accounting Studies
The advancement of digital transformation in tax administration and the rise of novel business models make firms increasingly recognise the strategic importance of integrating business and finance departments (referred to as ‘business-finance integration
Yitong Zhao, Hang Liu, Song Chen
doaj   +1 more source

A Survey of Tax Risk Detection Using Data Mining Techniques

Engineering
Tax risk behavior causes serious loss of fiscal revenue, damages the country’s public infrastructure, and disturbs the market economic order of fair competition.
Qinghua Zheng, Yiming Xu, Huixiang Liu, Bin Shi, Jiaxiang Wang, Bo Dong   +5 more
doaj   +1 more source

Research on Innovation and Risk Management of Enterprise Tax Planning under Big Data [PDF]

SHS Web of Conferences
This paper discusses the innovation strategy and risk management of enterprise tax planning under big data. Through the impact of big data on enterprise tax planning, it proposes an innovation model of tax planning based on big data, and constructs a tax
Lei Zhixiang
doaj   +1 more source

Mechanisms for Abating Global Emissions Under Uncertainty [PDF]

We give theoretical, partial equilibrium comparisons of a tax with thresholds, tradable targets ('emissions trading' or ET), and non-tradable targets, as mechanisms to abate well-mixed ('global') emissions from many parties, under independent ...
Frank Jotzo, John C. V. Pezzey
core  

How unobservable bond positions in retirement accounts affect asset allocation [PDF]

, 2007
Many tax-codes around the world allow for special taxable treatment of savings in retirement accounts. In particular, profits in retirement accounts are usually tax exempt which allow investors to increase an asset’s return by holding it in such a ...
Marekwica, Marcel, Maurer, Raimond
core  

Uncertainty and the Double Dividend Hypothesis [PDF]

This paper examines the double dividend hypothesis in the presence of labour income uncertainty. Empirical evidence shows that uncertainty over labour income is particularly significant in developing, while not negligible in developed countries.
Eftichios Sartzetakis, Panagiotis D. Tsigaris   +1 more
core  

Risk Management of Daily Tourist Tax Revenues for the Maldives [PDF]

International tourism is the principal economic activity for Small Island Tourism Economies (SITEs). There is a strongly predictable component of international tourism, specifically the government revenue received from taxes on international tourists ...
Bernardo da Veiga, Michael McAleer, Riaz Shareef   +2 more
core  

Risk and seasonal effects: International evidence [PDF]

, 2012
Various explanations have been investigated to the January effect in existent literature, but no conclusive explanation has been given to distinguish particular explanation from others. A time-series GARCH-M model with the conditional variance as proxies
Chen, Q
core  

Differential Taxation and Corporate Futures-Hedging [PDF]

Using a two-moment decision model this paper analyzes corporate hedging behavior in the presence of unified and differential income taxation. We start with the well-known result that risk-taking may increase when income tax rates increase and, therefore,
Broll, Udo, Wahl, Jack E.
core