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Tax Reform and Tax Compliance Behaviour of Companies in Nigeria

Okeke, Clement Ejiofor; Saluadeen, Yinka Mashood - 2021

This paper evaluates the 2007 Company Income Tax (CIT) Reform with respect to improving the tax compliance behaviour of companies in Nigeria. Data for total annual company income tax paid and the total GDP for the respective years of the study were extracted from National Bureau of Statistics...

Persistent link: https://www.econbiz.de/10015264562

A juxtaposition of Tax Expenditures and Direct Expenditures: Case Study of Pakistan

Shabbar, Shagufta; Ahmed, Qazi Masood; Pasha, Farooq - 2018

One of the objectives of the government is to boost the level of investment in the economy. With limited fiscal space little attention is paid to the effective usage of tax expenditures. This paper evaluates government’s options of tax expenditures and direct expenditures to augment private...

Persistent link: https://www.econbiz.de/10015270109

Икономически и правни аспекти на свободните икономически зони в България

Стайков, Ивайло - 2003

Резюме: В научното изследване е представено историческото развитие на правната уредба на свободните икономически зони в България. Въз основа на анализа са...

Persistent link: https://www.econbiz.de/10015267716

What can we learn from privately held firms about executive compensation?

Cole, Rebel; Mehran, Hamid - 2010

This study examines executive compensation using data from two nationally representative samples of privately held U.S. corporations conducted ten years apart—in 1993 and 2003—and uses these data to test a number of hypotheses. We find that: (i) the level of executive pay at privately held...

Persistent link: https://www.econbiz.de/10015222903

What can we learn from privately held firms about executive compensation?

Cole, Rebel; Mehran, Hamid - 2010

Persistent link: https://www.econbiz.de/10015225833

The Non-neutrality of Corporate Tax: An Entrepreneurial Perspective

Filoso, Valerio - 2007

entrepreneurship is fully taken into account, corporate taxation appears clearly as a direct tax on market adjustments and as an …

Persistent link: https://www.econbiz.de/10015234130

The Corporate Income Tax: An Entrepreneurial Perspective

Filoso, Valerio - 2010

of entrepreneurship is fully taken into account, corporate income taxation appears clearly as a direct tax on market …

Persistent link: https://www.econbiz.de/10015234780

Quantifying the Effect of Corporate Taxes on the Life Cycle of Firms

Neira, Julian; Singhania, Rish - 2020

How does corporate taxation affect the life cycle of firms? A change in profit-tax rates affects the life cycle of firms through wages and through firm selection. We quantify these effects by looking at the average size of young and mature US firms 30 years after the Reagan Tax Cuts. We...

Persistent link: https://www.econbiz.de/10015266982

Network Dynamics in Small Business Financing: Institutional Changes and Transformations of Inter-organizational Relations.

Buhr, Maria Helena - 2010

A central insight in economic sociology is that firms depend on relationships with other organizations for their access to capital, information, and other resources. Such interactions among firms tend to develop into stable networks of social and economic exchange that stratify firms in an...

Persistent link: https://www.econbiz.de/10009476976

Nothing Ventured, Nothing Gained? Venture Capital, Innovation & Entrepreneurship in Emerging Markets

McKnight, Lee; Parker, Jesse - 2002

property invention plays. Then we examine the role of Internetand communications technologies and comment on innovation in this … entrepreneurship and technical and business innovations. Finally, weexplore in more depth review the role that ethnic diaspora play in … encouragingentrepreneurship in developing nations, as well as within the global heart of Internetinnovation and entrepreneurship itself, Silicon …

Persistent link: https://www.econbiz.de/10009432838