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Integration of corporate and shareholder taxes
Graetz, Michael J.; Warren, Alvin C. - In: National tax journal 69 (2016) 3, pp. 677-699
Persistent link: https://www.econbiz.de/10011595326
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Corporate taxation and investment : the case of the split rate corporate tax system in Macedonia
Gruevski, Ilija; Gaber, Stevan - In: Economic analysis : EA 47 (2014) 3/4, pp. 136-157
Persistent link: https://www.econbiz.de/10010506010
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Factors influencing tax payments by multinational enterprises in Tanzania
Makundi, Straton; Chalu, Henry; Mahangila, Deogratius - In: Business management review : journal of the University … 27 (2024) 1, pp. 86-99
Persistent link: https://www.econbiz.de/10015053333
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Firm-level investment, financing choices and corporate taxation management : evidence from panel of non-financial firms
Haque, Abdul; Abid, Ammar; Sundas, Saira; Qamar, … - In: Middle East journal of management : MEJM 6 (2019) 4, pp. 471-493
Persistent link: https://www.econbiz.de/10012111796
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Iceland; Advancing Tax Reform and the Taxation of Natural Resources
International Monetary Fund (IMF); International … - 2011
This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland’s major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of the financial sector can be improved by a number...
Persistent link: https://www.econbiz.de/10011245073
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Individual differences in delay discounting : differences are quantitative with gains, but qualitative with losses
Myerson, Joel; Baumann, Ana A.; Green, Leonard - In: Journal of behavioral decision making 30 (2017) 2, pp. 359-372
Persistent link: https://www.econbiz.de/10011634057
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Can effective tax rates mediate the effect of profitability and debts on income smoothing?
Savitri, Enni - In: Problems and perspectives in management : PPM ; … 17 (2019) 3, pp. 89-100
Persistent link: https://www.econbiz.de/10012158931
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Revisiting M&M with taxes : an alternative equilibrating process
Kopecky, Kenneth J.; Li, Zhichuan; Sugrue, Timothy F.; … - In: International Journal of Financial Studies : open … 6 (2018) 1, pp. 1-12
predictions for debt use and restores the prospect of capital structure irrelevancy despite the existence of corporate taxes. …
Persistent link: https://www.econbiz.de/10011848260
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Two big distortions : bank incentives for debt financing
Groenewegen, Jesse; Wierts, Peter - 2017
Systemically important banks are subject to at least two departures from the neutrality of debt versus equity financing … underlying mechanisms differ. The tax shield incentivises debt financing as it reduces tax payments to the government. The … implicit funding subsidy incentivises debt financing as it lowers private bankruptcy costs. This funding subsidy is passed on …
Persistent link: https://www.econbiz.de/10011978317
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Fungibility of Donor Assistance to Liberia: Focusing on Aid to the Health Sector, a case study
Fairbank, Alan - Economics Research, World Bank Group - 2014
The main purpose of this work is to develop a case study assessing the recent patterns and impacts of ODA (official development assistance) and DAH (development assistance for health) to Liberia on overall government spending and domestic revenue generation as well as domestic government health...
Persistent link: https://www.econbiz.de/10010775388