Results 11 to 20 of about 58,685 (282)
Impact of the Level and Structure of the Tax Burden on Citizens Inequality [PDF]
Финансовый журнал, 2023 The purpose of this study is to determine the impact of the structure and level of the tax burden on inequality of citizens, using the example of the countries of the Organization for Economic Cooperation and Development (OECD).
Andrey A. Pugachev
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Tax Smoothing in Frictional Labor Markets [PDF]
SSRN Electronic Journal, 2009 We re-examine the optimality of tax smoothing from the point of view of frictional labor markets. Our central result is that whether or not this cornerstone optimal fiscal policy prescription carries over to an environment with labor market frictions depends crucially on the cyclical nature of labor force participation.
David M. Arseneau, Sanjay K. Chugh
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Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba
Jurnal Ilmiah Akuntansi, 2020 Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter.
Inggit Pangesti Nirmanggi +1 more
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Can effective tax rates mediate the effect of profitability and debts on income smoothing? [PDF]
Problems and Perspectives in Management, 2019 The management of the company must be capable of providing better financial information for the users of the financial report. The users of the financial report notice the performance of the management from the financial report.
Enni Savitri
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Model uncertainty and intertemporal tax smoothing [PDF]
Journal of Economic Dynamics and Control, 2012 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Nie, J, Young, E, Luo, Y
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Forecasting of Groundwater Tax Revenue Using Single Exponential Smoothing Method [PDF]
E3S Web of Conferences, 2019 Setting the target of groundwater tax revenues for the next year is an important thing for Kutai Kartanegara Regional Office of Revenue to maximize the regional income and accelerate regional development.
Khairina Dyna Marisa +3 more
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Journal of Islamic Accounting and Finance Research, 2019 Purpose - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.
Novia Megarani +2 more
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Smooth Income Tax Schedules: Derivation and Consequences [PDF]
SSRN Electronic Journal, 2018 Existing tax schedules are often overly complex and characterized by discontinuities in the marginal tax burden. In this paper we propose a class of progressive smooth functions to replace personal income tax schedules. These functions depend only on three meaningful parameters, and avoid the drawbacks of defining tax schedules through various tax ...
Estévez Schwarz, Diana, Sommer, Eric
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Economia Aplicada, 2007 A hipótese de estabilização da carga tributária (tax-smoothing hypothesis) implica: 1) a carga tributária ótima segue um passeio aleatório puro; 2) um superávit orçamentário igual ao valor presente esperado de variações nos gastos do governo. No presente
Liderau dos Santos Marques Junior
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Tax Reforms and Fiscal Shock Smoothing [PDF]
IMF Working Papers, 2019 This paper examines the role of tax policy reforms in enhancing fiscal shock smoothing in a panel of 13 OECD economies during the period 1980-2017. The results suggest that tax reforms, in particular those that broaden the tax base, significantly enhance the ability of fiscal policy to mitigate the impact of growth shocks on disposable income.
Aleksandra Zdzienicka +3 more
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