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SMEs record keeping in Ghana : has VAT made it better?
Adom, Philip Kofi; Amakye, Kwaku; Doh, Edinam; Anku, Regina - In: International journal of economics and financial issues … 4 (2014) 1, pp. 152-169
Persistent link: https://www.econbiz.de/10010519701
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The Optimal Turnover Threshold and Tax Rate for SMEs
Wei, Feng - 2019
Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of …
Persistent link: https://www.econbiz.de/10012868459
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The German Business Panel : Insights on Corporate Taxation and Accounting during the COVID-19 Pandemic
Bischof, Jannis; Doerrenberg, Philipp; Rostam-Afschar, Davud - 2021
We introduce the German Business Panel (GBP), a novel large-scale survey of German firms. The GBP periodically surveys executives and key decision-makers in a representative sample of German firms, taking stock of their perceptions, views, and expectations. A particular focus of the survey is on...
Persistent link: https://www.econbiz.de/10013241669
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Sales Taxation of Business Inputs : Existing Tax Distortions and the Consequences of Extending the Sales Tax to Business Services
Cline, Robert J. - 2016
The authors examine the effect of sales taxes on business services and say that states should not extend sales taxes to those services. States should not tax business inputs, the authors say; businesses are already paying more than $100 billion in sales taxes on services, they calculate
Persistent link: https://www.econbiz.de/10012748166
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Effect of corporate tax on sector specific foreign direct investment in Ghana
Obeng, Camara Kwasi - Volkswirtschaftliche Fakultät, … - 2014
inflow in Ghana. Empirical evidence point to the fact FDI inflow to Ghana is not influenced by lower corporate tax rates … of the economy of Ghana. This study, therefore, examined the effect of corporate tax reduction on sector-specific FDI … inflow in Ghana. Specifically, the study investigated the effect of corporate tax on FDI inflow into the mining sector …
Persistent link: https://www.econbiz.de/10011109514
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Current Issues in Cross Border Taxation and Investment in the State of Israel
Shanan, Tamir - 2018
Persistent link: https://www.econbiz.de/10012935206
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The impact of dividend taxation on dividends and investment : new evidence based on a natural experiment
Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka - 2009
There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment since the evidence is based mainly on the behaviour of large listed companies. This paper utilises a large register-based panel data set, where the vast majority of firms are...
Persistent link: https://www.econbiz.de/10003872811
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The effects of size-based regulation on small firms : evidence from VAT threshold
Harju, Jarkko; Matikka, Tuomas; Rauhanen, Timo - 2016
There is only limited evidence of how small firms respond to size-based regulations applied in various countries. We study this question by examining the value-added tax (VAT) threshold in Finland. We find sizable bunching of firms in the sales distribution just below the exemption threshold,...
Persistent link: https://www.econbiz.de/10011544333
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How do small firms respond to tax schedule discontinuities? : evidence from South African tax registers
Boonzaaier, Wian; Harju, Jarkko; Matikka, Tuomas; … - 2016
In this paper we study the effects of various tax schedule discontinuities on the behavior of small firms using high-quality and population-wide tax register data from South Africa. We use the bunching method to analyse how these discontinuities affect the firm-size distribution. We first...
Persistent link: https://www.econbiz.de/10011452927
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang Woon; Radulescu, Doina Maria - 2005
generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares … incentive effects of such reforms on the SMEs? investment decisions adopting simple present value model. Ceteris paribus tax …
Persistent link: https://www.econbiz.de/10010261282