Narrow search
Showing 1 - 10 of 7,318
Cover Image
Productivity effects of corporate income tax : evidence from China
Fang, Hongsheng; Zhang, Xufei; Guo, Lin - In: The world economy : the leading journal on … 46 (2023) 6, pp. 1815-1842
Persistent link: https://www.econbiz.de/10014303743
Cover Image
Corruption, marketisation and corporate tax management in China : evidence from listed firms
Zhang, Chen; Cheong, Kee Cheok; Rasiah, Rajah - In: Malaysian journal of economic studies 54 (2017) 2, pp. 281-299
Persistent link: https://www.econbiz.de/10011825842
Cover Image
Corporate Tax Avoidance and Government Corruption : Evidence from Chinese Firms
Sun, Yukun - 2014
In this paper I study the impact of government corruption on tax avoidance by corporations with tax liability in China …. I begin by developing a model of a firm's choice of tax avoidance based on the level of corruption in the firm. I show … that a higher level of government corruption and a higher tax rate are predicted to increase a firm's tax avoidance. My …
Persistent link: https://www.econbiz.de/10013043951
Cover Image
Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
Persistent link: https://www.econbiz.de/10013393654
Cover Image
Does corporate digital transformation affect the level of corporate tax avoidance? : empirical evidence from Chinese listed tourism companies
Tiantian, Guo; Hailin, Chen; Zhou, Xiao; Ai, Shanru; … - In: Finance research letters 57 (2023), pp. 1-6
Persistent link: https://www.econbiz.de/10014526717
Cover Image
Corporate governance effects of digital finance : evidence from corporate tax avoidance in China
Guo, Xingfang; Wei, Tao; Wang, Aiping; Hu, Haifeng - In: Research in international business and finance 72 (2024) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10015064185
Cover Image
The effect of corporate income tax of agricultural companies on national budget? : the case of the Slovak Republic
Chebeň, Juraj; Krajčírová, Renáta; Vaňová, … - In: Amfiteatru economic : an economic and business research … 23 (2021) 57, pp. 466-482
Corporate income tax significantly affects the overall amount of government tax revenue. In spite of the attention being paid to many macroeconomic indicators (e.g. GDP, inflation, unemployment rate, etc.) influencing the total amount of tax revenues influence, we can hardly find empirical...
Persistent link: https://www.econbiz.de/10012939019
Cover Image
Some simple analytics of the taxation of banks as corporations : effects on loans and systemic risk, deposits, and borrowing
Goodspeed, Timothy J. - In: National tax journal 70 (2017) 3, pp. 643-671
Persistent link: https://www.econbiz.de/10011833235
Cover Image
Perceived fairness in the taxation of a digital business model
Greil, Stefan; Schwarz, Christian; Stein, Stefan - 2018
The "fair" taxation of digital business models is challenging. One of the key aspects - both policy makers and the public opinion consider as most pressuring - is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address the issue...
Persistent link: https://www.econbiz.de/10012013033
Cover Image
Does corruption discourage entrepreneurship?
Park, Donghyun; Shin, Kwanho - 2022
effect of a particular feature of the institutional landscape, namely corruption, on entrepreneurship. It is expected that … corruption discourages entrepreneurship since it undermines fair competition. We employ two proxies for entrepreneurship that are … from the World Bank Group Entrepreneurship Survey. We find that better control of corruption promotes entrepreneurship. Our …
Persistent link: https://www.econbiz.de/10013357215