Narrow search
Showing 1 - 10 of 16,283
Cover Image
An Economic Analysis of Intra-governmental Account Transfers : Social Security and Public Infrastructure in Japan
Adachi, Yoshimi - 2019
In the context of limited local government resources, it is often targeted to secure financial resources for social security expenditures for the aging society and upkeep expenditures against the aging of public infrastructure facilities. This paper examines whether transfers from general...
Persistent link: https://www.econbiz.de/10012890028
Cover Image
A comparison of corporate governance and tax avoidance of UK and Japanese firms
Salhi, Bassem; Jabr, Jabr Al; Jarboui, Anis - In: Comparative economic research : Central and Eastern Europe 23 (2020) 3, pp. 111-132
The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...
Persistent link: https://www.econbiz.de/10012419206
Cover Image
Do Pivotal Politicians Benefit Constituent Companies?
Raina, Sahil; Xu, Sheng-Jun - 2022
We study how elected politicians who hold strong bargaining power due to their pivotal position in the legislative process use their leverage to benefit home district firms. U.S. senators from politically-centrist states possess greater political leverage than senators from politically-partisan...
Persistent link: https://www.econbiz.de/10013291118
Cover Image
Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13
Joshi, Preetika - 2020
To combat tax avoidance by multinational corporations, the Organisation for Economic Co‐operation and Development introduced country‐by‐country reporting (CbCr), requiring firms to provide tax authorities with a geographic breakdown of their profitability and activities. Treating the...
Persistent link: https://www.econbiz.de/10014096142
Cover Image
Unemployment, wages and pensions
Peinado, Patricia; Serrano Pérez, Felipe - In: International review of applied economics 31 (2017) 5, pp. 670-680
Persistent link: https://www.econbiz.de/10011797396
Cover Image
Effects of Employer-Sponsored Health Insurance Costs on Social Security Taxable Wages
Burtless, Gary - 2015
The increasing cost of employer contributions for employee health insurance reduces the share of compensation subject … to the Social Security payroll tax. Rising insurance contributions can also have a more subtle effect on the Social … Security tax base because they influence the distribution of money wages above and below the taxable maximum amount. This …
Persistent link: https://www.econbiz.de/10013035962
Cover Image
The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions
Büttner, Thiess - 2016
This paper analyzes the effectiveness of thin-capitalization rules in preventing debt finance by intercompany loans and explores their consequences for corporate decisions. A theoretical discussion emphasizes that limitations of the deduction of interest owed to foreign affiliates would not only...
Persistent link: https://www.econbiz.de/10012991249
Cover Image
The Need for Amendment of Section 172 of the Companies Act 2006 Due to Game Changer ESG : Double Enlightened Shareholder Value Approach for Sustainable and Purposeful Companies
Lelik, Alpgiray - 2023
The spectacular rise of ESG usage in investment decision-making made public companies’ environmental and social attitudes critical more than ever as their shares are sold and bought in stock exchanges. Even though the enlightened shareholder value approach (ESV) by Section 172 (S172) of the...
Persistent link: https://www.econbiz.de/10014254875
Cover Image
Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. The financial...
Persistent link: https://www.econbiz.de/10013134555
Cover Image
The interplay between trade unions and the social security system in an aging economy
Friese, Max - 2017
security system in an economy with unemployment caused by trade unions. Using a simple two-period overlapping generations …
Persistent link: https://www.econbiz.de/10011592074