the scheme of direct taxes with the introduction of ‘Equalisation Levy'. As the Finance Minister explained, the measure …

both audit committee governance and audit firm size. We also find the disclosure decision to be positively associated with … agency costs (institutional ownership and size), and negatively associated with the relative amount of deferred taxes, firm … corporate governance structure of a firm (the audit committee and the audit firm) in determining a firm's voluntary disclosure …

taxes and fees in the municipalities in the Leipzig chamber district of the IHK and to quantify the burden of these costs … for businesses. The differences in the levels of fees and taxes in Leipzig were compared to other cities in the region as …

corporate income taxes, they should be neutral across business activities, and applied at equal effective rates on economic …

A fundamental issues in designing any fiscal regime for non-renewable resources is the balance between rent taxes and … that, even though they effectively involve the choice of distinct parameters at several dates, rent taxes are not subject …