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We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that scrutiny leads to changes in firms' disclosure and corporate tax avoidance behavior. ActionAid International, a non-profit activist group, levied public pressure on noncompliant U.K. firms in the FTSE...
Persistent link: https://www.econbiz.de/10013033064
We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that scrutiny leads to changes in firms' disclosure and corporate tax avoidance behavior. ActionAid International, a nonprofit activist group, levied public pressure on noncompliant U.K. firms in the FTSE...
Persistent link: https://www.econbiz.de/10012988372
The article treats a new methodological approach to the company cash flows target-oriented forecasting based on its … values correction technique assumes to analyze and forecast company financial position while the correcting cash flows … technique is related to company cash inflows and outflows forecast enabling to improve its financial position. Basing on …
Persistent link: https://www.econbiz.de/10012968705
the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and profit taxes are low …
Persistent link: https://www.econbiz.de/10013089181
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10013158386
the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and profit taxes are low …
Persistent link: https://www.econbiz.de/10009720585
the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and proit taxes are low …
Persistent link: https://www.econbiz.de/10009686674
the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and profit taxes are low …
Persistent link: https://www.econbiz.de/10009687201
(corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10012720232
industrialized countries. Commonly accepted, corporate as well as individual taxes have a major impact on the costs of a SOP. In …
Persistent link: https://www.econbiz.de/10001718476