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THE EVOLUTION AND THE ACCOUNTING OF THE CORPORATE INCOME TAX IN THE REPUBLIC OF MOLDOVA
Roman, Vieru - 2022
В этом исследовании мы рассмотрим подоходный налог для юридических лиц в Республике Молдова с момента обретения независимости (1991 г.) до наших дней. Помимо...
Persistent link: https://www.econbiz.de/10012813229
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THE EVOLUTION AND THE ACCOUNTING OF THE CORPORATE INCOME TAX IN THE REPUBLIC OF MOLDOVA
Roman, Vieru - 2022
В этом исследовании мы рассмотрим подоходный налог для юридических лиц в Республике Молдова с момента обретения независимости (1991 г.) до наших дней. Помимо...
Persistent link: https://www.econbiz.de/10015335745
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The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?
Goldberg, Daniel S. - 2007
effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The …?” This article deals with this question by examining the effects of transition on existing wealth under a variety of … possible that a gradual, phase-in approach could overcome the obstacle of the additional tax on existing wealth. The forces of …
Persistent link: https://www.econbiz.de/10009432056
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Theoretische und Empirische Aspekte der Besteuerung von Veräußerungsgewinnen
Jacob, Martin - 2010
Die vorliegende Dissertation zum Thema „Theoretische und Empirische Aspekte der Besteuerung von Veräußerungsgewinnen“ beschäftigt sich mit den Effekten der Besteuerung von realisierten Wertsteigerungen beim Anteilsverkauf. In dieser Arbeit werden zum einen normative (Manuskript 1) sowie...
Persistent link: https://www.econbiz.de/10009475339
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International Taxation and Income-shifting Behaviour of Multinational Corporations
Hong, Qing - 2010
This thesis examines the income-shifting behaviour of multinational corporations when they are facing international corporate income tax rate differentials. Multinational corporations may apply tax-planning strategies in order to shift their pre-tax profits from a high-tax country to a low-tax...
Persistent link: https://www.econbiz.de/10009455258
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Essays in Property Taxation and Multinational Tax Avoidance
Bradley, Sebastien J. - 2011
This dissertation exploits variation in tax policies in order to better understand the incentive effects of taxation on individual and firm behavior. The results presented herein are intended to inform policy debates in the two areas examined--property and multinational taxation--as well as the...
Persistent link: https://www.econbiz.de/10009476658
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Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India
Sivadasan, Jagadeesh; Slemrod, Joel B. - 2006
We use a large dataset covering all registered plants in the manufacturing sector in India over the period 1986 to 1995 to examine the effects of a 1992 income tax law change that eliminated the double taxation of wages paid to partners in partnership firms. This tax law change provides a unique...
Persistent link: https://www.econbiz.de/10009477322
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Two Essays on Corporate Income Taxes and Organizational Forms in the United States
Hu, Zhenhua - 2006
Corporate income taxation has a profound impact on economic behavior in the United States. This dissertation focuses on two aspects: the impact of dividend taxation on investment and the impact of corporate income tax exemption on nonprofit organizations activity. The first essay compares...
Persistent link: https://www.econbiz.de/10009475964
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Corporate Taxation and International Competition
Hines, James R. Jr. - 2005
Countries around the world continue to tax corporate income at significant rates despite downward pressures from international competition. Average statutory corporate income tax rates fell from 46% in 1982 to 33% in 1999, though tax bases simultaneously broadened, as a result of which average...
Persistent link: https://www.econbiz.de/10009477303
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A Simple Accounting-based Valuation Model for the Debt Tax Shield
Scholze, Andreas - 2010
This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that...
Persistent link: https://www.econbiz.de/10009447480