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The impact of fiscal policies on agricultural household decisions

Glauben, Thomas; Herzfeld, Thomas; Loy, Jens-Peter; … - In: Economic Modelling 29 (2012) 2, pp. 166-177

This paper provides a comparative static analysis of farm household's production, consumption, and labor market decisions under alternative tax policies. We explore the implications of non-separable household decisions caused by widespread non-participation in labor, land, financial and/or food...

Persistent link: https://www.econbiz.de/10014286008

Knowledge collaboration among tax professionals through the lens of a community of practice

Bahar, Nurhidayah; Bahri, Shamshul - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-19

This paper presents knowledge collaboration among tax professionals in a tax-knowledge context within Malaysian accounting associations through the conceptual lens of a community of practice. Semi-structured in-depth interviews were conducted with a total of 29 tax professionals. Additionally,...

Persistent link: https://www.econbiz.de/10014332638

Correlations of taxation and macroeconomic indicators in the OECD member countries from 2014 to the first year of the crisis caused by COVID-19

Lentner, Csaba; Hegedűs, Szilárd; Nagy, Vitéz - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-17

develop a composite indicator for taxation, consisting of tax rates and tax administration time. This composite indicator was …

Persistent link: https://www.econbiz.de/10014332663

Europe, where to?

Ioan-Franc, Valeriu; Pop, Napoleon; Diamescu, Andrei Marius - In: Amfiteatru Economic 25 (2023) 63, pp. 610-624

The authors review the challenges that the Romanian economy and society had to face in the European and global geoeconomic context. Starting from the perspectives advanced by the international economic fora, the risks the European economy will have to answer through counteracting and general...

Persistent link: https://www.econbiz.de/10014463458

Reforming the individual income tax in Spain

Guner, Nezih; López-Segovia, Javier; Ramos, Roberto - In: SERIEs - Journal of the Spanish Economic Association 11 (2020) 4, pp. 369-406

Can the Spanish government generate more tax revenue by making personal income taxes more progressive? To answer this question, we build a life-cycle economy with uninsurable labor productivity risk and endogenous labor supply. Individuals face progressive taxes on labor and capital incomes and...

Persistent link: https://www.econbiz.de/10014496142

Macroeconomic and distributive effects of increasing taxes in Spain

Fuster, Luisa - In: SERIEs - Journal of the Spanish Economic Association 13 (2022) 4, pp. 613-648

I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenue in Spain. To this end, I develop a theory of entrepreneurship that mimics key facts on the wealth and income distribution in Spain. I find two reforms that raise fiscal pressure in Spain to the...

Persistent link: https://www.econbiz.de/10014496143

Rising markups and optimal redistributive taxation

Gürer, Eren - In: International Tax and Public Finance 29 (2021) 5, pp. 1227-1259

This study explores the implications of rising markups for optimal Mirrleesian income and profit taxation. Using a … with optimal profit taxation. …

Persistent link: https://www.econbiz.de/10014501503

Avoiding taxes: banks’ use of internal debt

Reiter, Franz; Langenmayr, Dominika; Holtmann, Svea - In: International Tax and Public Finance 28 (2020) 3, pp. 717-745

This paper investigates how multinational banks use internal debt to shift profits to low-taxed affiliates. Using regulatory data on multinational banks headquartered in Germany, we show that banks use this tax avoidance channel more aggressively than non-financial multinationals do. We find...

Persistent link: https://www.econbiz.de/10014504373

Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence

In: Journal of Financial Reporting and Accounting 7 (2009) 1, pp. 37-51

found 64% of the respondents were keen to learn taxation, and only 23.7% of the respondents possessed high level of tax … knowledge. The topics that they desired to learn the most are basic tax principles, personal taxation, tax planning for … individuals and taxation for small business and company. The findings suggest that as we moved into the era of self-assessment tax …

Persistent link: https://www.econbiz.de/10010308283

Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3

Alkausar, Bani; Nugroho, Yanuar; Qomariyah, Alfiyatul; … - In: Cogent Business & Management 10 (2023) 2, pp. 1-13

This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness. The findings provide evidence of agency conflicts between companies and tax authorities. A corporate...

Persistent link: https://www.econbiz.de/10014527453