Corporate income tax
Vertical and Horizontal Fiscal Interaction in a Federation: The Case of Corporate Income Tax in Canada
... the tax base for that administration, different results are theoretically ...business tax are affected by two elements: the tax rate chosen and the size of the tax base, the latter being ...
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Domestic and cross border spillover effects of corporate tax policy in Africa
... in tax competition through the lowering of their corporate tax ...special tax treatments could lead these countries to erode each other’s tax revenues and thereby reducing their ...
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Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit
... payroll tax cut targeted at young workers in ...a corporate income tax credit whose amount depends on employees’ eligibility determined individually ac- cording to their ...
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Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue
... trade tax, VAT doesn’t create distortions by encouraging local production to the disfavour of imported ...the corporate income tax. Unlike some systems on sale tax VAT on a product, is ...
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Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment
... the corporate income tax is arguably one the most important ques- tions in public finance and one that has defied clear cut empirical answers until re- ...state corporate tax ...in ...
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Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
... deferred tax assets related to NOL carryforwards have a strong incentive to create income in the final higher-tax- rate period in order to receive the benefit of the NOL carryforward at the higher ...
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Reconsidering Corporate Ratings
... picks up more subtle and fast-moving changes of credit relevant data, such that market sentiment de- livered through market data can be captured. The drawback is that the stability of ratings may be impaired regarding ...
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Tax Capacity And Tax Effort Of Algeria From 1981 To 2014
... of tax revenues ,in light of the current economic conditions could destroyed the Algerian economic development, so the public authorities must take a political and economic measures (tax policy, monetary, ...
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On synthetic income panels
... (log) income are AR(1) and relying on pseudo-panel procedures to estimate the corresponding auto-regressive coefficient; b) abstracting from (log) nor- mality assumptions; c) generating a close to perfect match of ...
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Corporate Hybrid Capital
... IV. Rationale for issuance For now, we have detailed the main characteristics of hybrids as well as how they are treated by rating agencies, international accounting standards and tax authorities. What is ...
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Average income, income inequality and export unit values
... each income level, the marginal effect of income inequality is lower in absolute value for highly elastic and homogeneous products than for the entire sample of products; moreover, the slope of the marginal ...
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Remittances, Value Added Tax and Tax Revenue in Developing Countries
... In this macroeconomic literature on remittances, little is said about their consequences on public policy. Two recent papers, however, have questioned the implications of remittance inflows in terms of the sustainability ...
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Whither the Progressive Tax ?
... ‡at tax, the progressive tax system cannot create the abundance of skills that underlies economic prosperity, because the higher tax rate levied on the skill-premium in wage acts as a disincentive to ...
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Corporate governance and corporate social responsibility: a typology of OECD countries
... a corporate executive of that company or of its affiliates, (ii) is, or has been, employed by that company or by its affiliates, (iii) is employed as an executive of another company where any of that company‘s ...
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Predominant role of Tax sumoylation in Tax-induced NF-kB activation in T cells
... of Tax sumoylation in Tax-induced NF-kB activation in T cells Amandine Bonnet 1,2,3* , Arnaud Favre-Bonvin 1,2,3 , Patrycja Nzounza 1,2,3 , Martine Nedelec 1,2,3 , Maxime Chazal 1,2,3 , Laetitia Waast 1,2,3 ...
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The Challenge of Tax Reform and Expanding the Tax Base Geary Lecture - 2009
... US tax code and those that receive special treatment here in ...President’s Tax Panel suggested in 2005 was moving towards a system in which the mortgage interest deduction would be allowed at a lower ...
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Activation de la voie NF-kB par les protéines Tax des HTLV : Rôles des modifications post-traductionnelles et de la localisation de Tax
... L’archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d’enseignemen[r] ...
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Purpose-driven corporations: how corporate law reorders the field of corporate governance
... Stout, corporate is already featured in this way, with the fiduciary duties (duty of loyalty, duty of care, "best interest of the corporation"), and the influence of shareowners would be in practice ...
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DE LA JUSTE VALEUR AU " COMPREHENSIVE INCOME "
... Actuellement, la doctrine internationale s’éloigne du modèle de maintien du capital physique (Schmalenbach, 1919) en dédiant la mesure de la performance de l’entreprise en priorité aux actionnaires soucieux de connaître ...
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Determinants of corporate borrowing
... Issuing risky debt reduces the present market value of the firm by inducing a future investment strategy that is suboptimal in the sense just described.. The loss in market v[r] ...
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