Results 81 to 90 of about 975,926 (207)

Tax risks within the tax control system

Scientific Bulletin of Odessa National Economic University, 2022
Oksana Artyukh, Ludmila Chernyshova, Dina Naumenko   +2 more
openaire   +1 more source

Tax Depreciation and Risk

, 1991
I have benefited from comments received when earlier drafts were presented to the Los Angeles Tax Policy Group, Harvard Tax Policy Workshop, and workshops at Yale Law School and Stanford Law School. In addition, I am grateful for helpful comments outside of the workshop context from Bill Andrews, Ellen Aprill, Joe Bankman, Dick Craswell, Tom Griffith ...
openaire   +2 more sources

Shall We Tax the Risk Premium? [PDF]

Should the realized risk premium be taxed – or not? In a simple two asset portfolio model we analyze the optimal taxation rule when the economy faces aggregate risk.
Bodo Hilgers, Dirk Schindler
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Risk-Based Approach as a Basic Element of the Tax Security of the States in the BRICS Countries

BRICS Law Journal
This study is devoted to a comparative analysis of different models of the risk-based approach used in tax administration in the BRICS countries. The risk-based approach is widely recognized as the fundamental basis for defining and legally consolidating
K. Ponomareva, K. Maslov, S. Mironova
doaj   +1 more source

Trading Off Tax Distortion and Tax Evasion [PDF]

Tax evasion is modeled as a risky activity and integrated into a standard problem of optimal tax design. It is shown that there is a trade off between reducing tax evasion and reducing tax distortion. Thus it is efficient to supplement a broad-based wage
Robin Boadway, Wolfram F. Richter
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Progressive or Regressive? A Second Look at the Tax Exemption for Employer Sponsored Health Insurance Premiums [PDF]

, 2009
Examines the argument for capping the exemption of health insurance benefits from income tax and its potential effects on those already at risk of losing their coverage.
Cathy Schoen, Karen Davis, Kristof Stremikis, Sara R. Collins   +3 more
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Universities as Stakeholders in their Students' Careers: On the Benefits of Graduate Taxes to Finance Higher Education [PDF]

We examine ways of funding higher education, comparing upfront tuition fees with graduate taxes. The tax dominates, as volatility in future income is transferred from risk-averse students to the risk-neutral state.
McKenzie, Tom, Sliwka, Dirk
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Asset Prices in the Presence of a Tax Authority [PDF]

This paper examines the equilibrium effect of a shift in the capital income tax rate upon state prices, risk-neutral probabilities, and corresponding security prices in a single-period binomial model economy with an exogenous risk-free rate.
Bernhard Schwetzler, Marc Rapp
core   +1 more source

Companies adjust tax payments to offset changes in publicly perceived impact on environment, social, and governance factors

Humanities & Social Sciences Communications
Corporate tax avoidance is a significant international issue, resulting in annual losses of USD 100–240 billion for governments globally. Understanding the relationship between firms’ corporate social responsibility (CSR) and tax avoidance activities is ...
Akihiro Okuyama, Shuichi Tsugawa, Chiaki Matsunaga, Shunsuke Managi   +3 more
doaj   +1 more source

An Analysis of a Cash Flow Tax for Small Business [PDF]

This paper analyses whether it might be possible to design a cash flow tax (CFT) for small businesses in New Zealand to replace the existing income tax. Certainly, it is feasible to design the core rules of a CFT that applies to new small businesses.
Peter Wilson
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