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Controversies in Tax Law : A Matter of Perspective

Infanti, Anthony C. - 2015

This volume presents a new approach to today's tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law...

Persistent link: https://www.econbiz.de/10013026122

Australian Taxation and Ethics : Colonisation to Costello-Risation

Kenny, Paul - 2013

Australia's taxation policies appear to have had a profound influence on the level of community trust and ethical conduct, or its ‘social capital'. This paper firstly considers the relationship between tax policy and social capital. Secondly, a quick review of the history of Australian...

Persistent link: https://www.econbiz.de/10013074807

Taxing Bankrupts

Oei, Shu-Yi - 2016

When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed …

Persistent link: https://www.econbiz.de/10013007198

Taxation of R&D : Review of Practices

Kitova, Galina - 2014

In recent years R&D tax incentives have been characterized by increasing scale and spread on innovation activity. Approaches to integrated R&D tax incentives into "recipes" for long-term growth and competitiveness were developed and tested in many countries. For example, only 12 OECD members...

Persistent link: https://www.econbiz.de/10013046995

Taxation in Finance and Accounting : An Introduction to Theory and Practice

Sarmento, Joaquim Miranda - 2023

Chapter 1. Introduction -- Chapter 2. Taxation Principles and Concepts -- Chapter 3. Taxation in Economics -- Chapter 4. Taxation in Accounting -- Chapter 5. Taxation in Finance -- Chapter 6. Income Tax -- Chapter 7. Corporate Tax -- Chapter 8. Tax Planning and Management -- Chapter 9. Value Add...

Persistent link: https://www.econbiz.de/10013545730

International taxation in an integrated world

Frenkel, Jacob A. - 1991

Persistent link: https://www.econbiz.de/10013481747

Neue Entwicklungstendenzen der deutschen Steuerpolitik

Homburg, Stefan - In: Die Steuerberatung 51 (2008) 1, pp. 9-15

The article outlines recent developments of German tax policy.

Persistent link: https://www.econbiz.de/10010343293

Stock option taxation: A missing piece in European innovation policy?

Henrekson, Magnus; Sanandaji, Tino - 2017

Venture capital has become a dominant form of innovation finance, used by many high-tech startups. Europe lags the U.S. in both VC activity and the creation of successful startups, and has recently been surpassed by China. Few European countries have rates of VC activity commensurable to their...

Persistent link: https://www.econbiz.de/10011917044

Owner-level taxes and business activity

Henrekson, Magnus; Sanandaji, Tino - 2015

In some classes of models, taxes at the owner level are "neutral" and have no effect on firm activity. However, this … incorporates greater complexity in studying the link between taxes and business activity - particularly entrepreneurship. Dividend … taxes on owners of large firms affect firm activity in models that include agency conflicts between owners and managers …

Persistent link: https://www.econbiz.de/10011442485

Stock option taxation and venture capital activity: A cross-country comparison

Henrekson, Magnus; Sanandaji, Tino - 2016

One response to uncertainty and transactions costs in VC-finance is to compensate founders (and other key personnel) with stock options under complex contracts. Entrepreneurs are granted stock options contingent on firm performance, vesting and other criteria. While most countries tax stock...

Persistent link: https://www.econbiz.de/10011442493

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