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Small businesses, share buybacks, tax auditing and the use of valuation methods
Martins, António - In: Journal of Applied Accounting Research 14 (2013) 1, pp. 74-85
Purpose – The purpose of this paper is to analyze how share buybacks can be, in Portuguese small privately held firms, a source of tax‐based conflicts between shareholders and tax administrations. Two issues are of particular relevance: the favored tax treatment of capital gains relative to...
Persistent link: https://www.econbiz.de/10014837825
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Personal taxes, shareholder valuation of riskless corporate taxable cash flows, and management investment decisions
Winsen, Joseph K. - In: International Journal of Managerial Finance 1 (2005) 2, pp. 123-136
taxes, under the classical system of taxing corporate profits. Design/methodology/approach – The after‐tax payoffs to …
Persistent link: https://www.econbiz.de/10014785230
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Thin capitalization and its practical application in Portugal: a note
Martins, António - In: International Journal of Law and Management 54 (2012) 4, pp. 274-283
Purpose – The purpose of this paper is the analysis of an anti‐abuse clause inserted in the Portuguese corporate income tax code (CITC) to deal with some forms of tax avoidance, and the degree of complexity that its practical application can induce for tax payers and tax authorities. The...
Persistent link: https://www.econbiz.de/10014781667
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The Tobin tax and Newcomb's paradox
Besson, Dominique; Downs, Alexis; Durant, Rita; Roman, Marco - In: Journal of Organizational Change Management 19 (2006) 4, pp. 529-540
Purpose – The purpose of this paper is to examine proposals for a Tobin tax to curb currency speculation in global markets. Design/methodology/approach – Financial markets are viewed from the perspective of Michel Serres. Findings – Managing volatility is really about managing...
Persistent link: https://www.econbiz.de/10014891031
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A framework to analyse the efficiency and governance of zakat institutions
Wahab, Norazlina Abd.; Rahim Abdul Rahman, Abdul - In: Journal of Islamic Accounting and Business Research 2 (2011) 1, pp. 43-62
Purpose – This paper aims to present a conceptual model on the efficiency and governance of zakat institutions that are responsible in collecting, managing and distributing zakat in Malaysia. Zakat is an Islamic religious “tax” charged on the rich and well‐to‐do members of the...
Persistent link: https://www.econbiz.de/10014874390
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The role of technology spillovers in convergence
Azid, Toseef - In: Humanomics 26 (2010) 1, pp. 53-64
of taxes. In addition, the exploration of the optimal tax reveals that such a structure is a consumption tax. Research …
Persistent link: https://www.econbiz.de/10014745373
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Thomas Paine (1737‐1809) and Thomas Spence (1750‐1814) on land ownership, land taxes and the provision of citizens' dividend
Marangos, John - In: International Journal of Social Economics 35 (2008) 5, pp. 313-325
Purpose – The aim of this paper is to outline and compare the land ownership, land taxes and citizens' dividend …
Persistent link: https://www.econbiz.de/10014805452
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Opinion poll about tax audit
Arenas del Buey Torres, Pablo - In: Managerial Auditing Journal 19 (2004) 8, pp. 979-1005
The research focuses on a survey addressed to specialists in the field of financial audit. The purpose is to find out their opinion on aspects related to tax audit, principally in its private but also in its public dimension. Some conclusions are: scope – a high percentage (75 percent) thinks...
Persistent link: https://www.econbiz.de/10014928904
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A preservation framework for Chinese ancient books
Li, Mingjie; Niu, Jinfang - In: Journal of Documentation 66 (2010) 2, pp. 259-278
Purpose – This paper aims to provide a theoretical guide for preserving ancient books in China. Design …/methodology/approach – The paper reviews the history of the damage and preservation of ancient books in China, and analyzes the value attributes …
Persistent link: https://www.econbiz.de/10014853432
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Are the forces that cause China's trade surplus with the USA good?
Leightner, Jonathan E. - In: Journal of Chinese Economic and Foreign Trade Studies 3 (2010) 1, pp. 43-53
Purpose – This paper aims to conceptually argue that China's trade surplus with the USA is not good. Design …/methodology/approach – Net exporters (like China) give up current consumption in order to gain claims against future production. This paper … argues that the reasons why China is trading current consumption for claims on future production are not good. Findings …
Persistent link: https://www.econbiz.de/10014847530