Results 21 to 30 of about 806,420 (287)
IFRS Mandatory Adoption and Earnings Quality in an Emerging Market: The Case of Ecuador
Revista Economía y Política, 2023 This paper examines changes in earnings quality, including accruals, earnings smoothing, and asymmetric loss recognition schedules, following the mandatory adoption of IFRS in Ecuador.
Nikola Petrovic +2 more
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Terms of trade shocks and taxation in developing countries
Cuadernos de Economía, 2020 We find evidence suggesting that economies with a tax structure more oriented toward indirect taxes –rather than direct taxes– tend to mitigate the effect of terms of trade shocks on output fluctuations.
Gonzalo Hernández +1 more
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Tax Smoothing in the Presence of the Maastricht Constraint [PDF]
Journal of Public Finance and Public Choice, 2007 A sample of European Union countries are examined for evidence of tax smoothing over the period 1970-2005. Two testing procedures are applied to a single sample of countries to assess the consistency of evidence across testing methods. This study includes the application of a new data set to the tax smoothing question which provides an estimate of the ...
openaire +2 more sources
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.
David Amaglobeli +3 more
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A Brief Analysis Of The Tax Smoothing Hypothesis In Turkey
Transylvanian Review of Administrative Sciences, 2014 This study examines the existence of tax smoothing in the case of Turkey using data for the time period between 1923 and 2011. Unit root tests, auto-regression and vector auto-regression (VAR) models are applied to tax rates, government expenditures and ...
Mesut KARAKAS +2 more
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Tax smoothing versus tax shifting
Review of Economic Dynamics, 2004 Household-specific growth rates of the tax base imply that the timing of tax collections determines the distribution of tax burdens and wealth across households.
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The Experience of Turkish Economy on Tax Smoothing [PDF]
International Conference on Eurasian Economies, 2014 Taxes lead a deadweight loss and this deadweight loss increases with the tax rate. The main objective of the government should be deciding the tax rate which minimizes the deadweight loss. The planned tax rate is constant or the expected tax rate is the same as the current tax rate.
Cevat Bilgin, Handan Kaynar Bilgin
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The School of Public Policy Publications, 2015 Traditional financial planning is based on a fundamental rule of thumb: Aim to save enough for retirement to replace 80 per cent of your pre-retirement income with income from pensions and assets. Millions of Canadians follow this formula.
Laurence Kotlikoff
doaj +4 more sources
THE IMPACT OF PROFITABILITY AND LEVERAGE ON TAX AGGRESSIVENESS WITH INCOME SMOOTHING AS THE MEDIATOR
BAKI (Berkala Akuntansi dan Keuangan Indonesia)Information asymmetry and differences in interests between agents and principals are unavoidable problems in agency relationships. Agents with better information than other parties try to maximize their benefits by managing or manipulating reported ...
Nurlita Sukma Alfandia
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International Journal of Islamic Education, Research and MulticulturalismPeningkatan penerimaan pajak di Indonesia tidak dibarengi dengan peningkatan tax ratio. Rendahnya tax ratio mengindikasikan adanya praktik penghindaran pajak di Indonesia.
Rustandi Rustandi, Vinola Herawaty
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