Search Results - subject:"tax liability"

Effects of stockholders' secondary tax liability on corporate investment

Lee, Jangwook - In: KDI Journal of Economic Policy 46 (2024) 2, pp. 1-20

This study analyzes the impact of secondary tax liability borne by stockholders, an exception to the principle of …%, the condition under which secondary tax liability is incurred, decrease their investments. The results show that firm … limited liability, on corporate investment. The paper constructs a model of a firm to examine the effect of this secondary tax …

Persistent link: https://www.econbiz.de/10014583753

Effects of stockholders' secondary tax liability on corporate investment

Lee, Jangwook - In: KDI-journal of economic policy 46 (2024) 2, pp. 1-20

Persistent link: https://www.econbiz.de/10014574057

Executives' income tax burden, earnings management and stock reduction

Yang, Xiao; Yang, Shudong - In: Finance research letters 65 (2024), pp. 1-8

Persistent link: https://www.econbiz.de/10014551877

Analysis of the economic entities' perception over the implementation of the Saf-T

Mihaela, Ionescu Cristina; Alin, Haralambie George - In: Reshaping Power Dynamics Between Sustainable Growth and …, (pp. 113-129). 2024

Persistent link: https://www.econbiz.de/10014555833

The effect of a last-minute change in the inflation Reduction Act : estimates from large corporations’ deferred tax liabilities

Zhou, Mingjun - In: Accounting & taxation : AT 15 (2023) 2, pp. 117-127

Persistent link: https://www.econbiz.de/10014492457

GILTI income and financial reporting : an analysis of the 10-K disclosures by S&P 500 firms following the 2017 tax reform

Zhou, Mingjun - In: Accounting & taxation : AT 14 (2022) 1, pp. 31-44

Persistent link: https://www.econbiz.de/10013433366

Tax liability side equivalence and time delayed externalities

Huang, Lingbo; Tiezzi, Silvia; Xiao, Erte - In: European journal of political economy 72 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10013346610

Empirical assessment of tax aggressiveness of listed firms in Nigeria

Ogbeide, S. O.; Iyafekhe, C. - In: Accounting and taxation review : A&TR 2 (2018) 3, pp. 13-29

Persistent link: https://www.econbiz.de/10012203531

Do corporate taxes harm economic performance? : explaining distortions in R&D- and export-intensive UK firms

Bournakis, Ioannis; Mallick, Sushanta Kumar - In: Macroeconomic dynamics 25 (2021) 1, pp. 5-27

Persistent link: https://www.econbiz.de/10012437224

A Different Approach of Tax Progressivity Measurement

Govori, Florije - Volkswirtschaftliche Fakultät, … - 2015

Measuring income tax progression is a matter of many debates among groups with specific social interests. These debates are a consequence of disagreements regarding the model they prefer for measuring income tax progression. For this reason, authors with interest in this field suggest different...

Persistent link: https://www.econbiz.de/10011212956