Results 11 to 20 of about 806,420 (287)
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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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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, 2015 The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen +2 more
core +5 more sources
Systems, 2023 The latest decades have been marked by rapid climate change and global warming due to the release of greenhouse gas emissions into the atmosphere. Environmental taxes have emerged as a cost-effective way to tackle environmental degradation.
Abdullah Sultan Al Shammre +3 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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Can a Transaction Tax or Capital Gains Tax Smooth House Prices? [PDF]
SSRN Electronic Journal, 2011 Motivated by the search for instruments of macroprudential policy, we examine the impact of transaction (Tobin) taxes and capital gains taxes on residential house price growth. We exploit the variation in taxation across 21 Swiss cantons, as well as within-canton changes in taxation over time. We relate these taxes to house price growth observed for 92
Brown, Martin +2 more
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Sorot, 2018 Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh rasio keuangan dalam hal ini Return on Equity (ROE), Debt to Total Asset (DAR), dan Current Ratio (CR) terhadap Income smoothing dengan Tarif Pajak Efektive sebagai variable mediasi ...
Teddy Haryadi +2 more
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Cogent Economics & Finance, 2023 This study focuses on the crucial task of forecasting tax revenue for India, specifically the Goods and Services Tax (GST), which plays a pivotal role in fiscal spending and taxation policymaking.
P.V. Thayyib +4 more
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