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Essays in Property Taxation and Multinational Tax Avoidance

Bradley, Sebastien J. - 2011

This dissertation exploits variation in tax policies in order to better understand the incentive effects of taxation on individual and firm behavior. The results presented herein are intended to inform policy debates in the two areas examined--property and multinational taxation--as well as the...

Persistent link: https://www.econbiz.de/10009476658

Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India

Sivadasan, Jagadeesh; Slemrod, Joel B. - 2006

We use a large dataset covering all registered plants in the manufacturing sector in India over the period 1986 to 1995 to examine the effects of a 1992 income tax law change that eliminated the double taxation of wages paid to partners in partnership firms. This tax law change provides a unique...

Persistent link: https://www.econbiz.de/10009477322

Požiūriai į neapmokestinamas pajamas, 2004 m. balandis

Nausėdienė, Inga - 2004

Tyrimo tikslas: įvertinti atlyginimų "vokelyje" praktikos paplitimo mastus Lietuvoje. Respondentams buvo pateikti klausimai, ar jie gauna neapmokestinamų pajamų bei klausta, kokią dalį pajamų procentais sudaro tokios neapmokestinamos pajamos. Socialinės demografinės charakteristikos:...

Persistent link: https://www.econbiz.de/10009478373

Corporate Tax Avoidance and High Powered Incentives

Desai, Mihir A.; Dharmapala, Dhammika - 2004

This paper analyzes the links between corporate tax avoidance, the growth of highpowered incentives for managers, and the structure of corporate governance. We develop and test a simple model that highlights the role of complementarities between tax sheltering and managerial diversion in...

Persistent link: https://www.econbiz.de/10009430104

Tax Burden and Compensation Practices in the Financial Service Industry.

Hwang, Seiwoon - 2007

Although USA is the largest economic powerhouse in the world, the future of US economy may depend on international competitiveness of US firms. Competitiveness of American firms will be influenced by many different factors, and my dissertation is focused on the tax policy and employee...

Persistent link: https://www.econbiz.de/10009477295

Insiders' Perspectives of the Effects of Recent Regulation on Corporate Taxation

Epps, Kathryn K.; Cleaveland, M. Catherine - 2009

Recent legislation and standard interpretations promulgated by governmental bodies and the Financial Accounting Standards Board (FASB) have attempted to address several issues related to corporate taxation. These issues include the lack of transparency regarding specific tax transactions, the...

Persistent link: https://www.econbiz.de/10009459079

The Consequences for Consumer Welfare of the 2001-2003 Electricity Distribution Price Review in The Netherlands

Nillesen, Paul; Pollitt, Michael G - 2004

The Dutch regulatory process for setting the first X-Factors in the electricity distribution sector has gone badly wrong. During two-and-a-half years four different X-Factors were published by the regulator. These X-Factors fluctuated wildly. We demonstrate that Dutch electricity consumers will...

Persistent link: https://www.econbiz.de/10009441999

Which entrepreneurs expect to expand their businesses? Evidence from survey data in Lithuania

Aidis, Ruta; Mickiewicz, Tomasz - 2004

This paper presents an empirical study based on a survey of 399 small and medium size companies in Lithuania. Applying bivariate and ordered probit estimators, we investigate why some business owners intend to expand their firms, while others do not. Our main findings provide evidence that the...

Persistent link: https://www.econbiz.de/10009477069

Across the pond : a comparison of the Mexican & British SMEs and their dealings with sustainability.

Victoria-Uribe, Ricardo; Lofthouse, V.A. - 2006

Small and Medium Enterprises (SMEs) are widely recognized as an importantpart of the worldwide economy, acting both as the backbone of local economiesand as consumers of natural resources. In light of this, since the 1990’s,research to investigate how to make them more sustainable through the...

Persistent link: https://www.econbiz.de/10009461123

Did the bank capital relief induced by the supporting factor enhance SME lending?

Mayordomo Gómez, Sergio; Rodríguez Moreno, María - 2017

como SME SF, por sus siglas en inglés— permite a los bancos reducir los requerimientos regulatorios de capital por dar … forma de nuevos préstamos. El presente trabajo muestra que el SME SF contribuyó a aliviar las restricciones de crédito de … las empresas medianas que eran elegibles para la aplicación del SME SF, pero no así de las pequeñas y microempresas. Estos …

Persistent link: https://www.econbiz.de/10012530588