Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- BANK (2)
- Banking (2)
- Budget (2)
- Budgeting (2)
- E-governance (2)
-
- Single tax (2)
- Tax (2)
- Black money (1)
- Business Tax Rate (1)
- Capital Structure (1)
- Categorization theory (1)
- Corporate Tax Law (1)
- Corporate Taxes (1)
- Digital India (1)
- Digital India; e-governance (1)
- Effective tax rates (1)
- Eliminate Black Money (1)
- Eliminate black money (1)
- FDI (1)
- Individual Dividend Tax (1)
- Institutional theory (1)
- International Corporate Finance (1)
- International Debt Choice (1)
- Private firms (1)
- Professional misconduct (1)
- Professional wrongdoing (1)
- Publicly listed firms (1)
- Remove black money (1)
- Tax havens (1)
- Wealth management (1)
- Publication
Articles 1 - 9 of 9
Full-Text Articles in Taxation
Turning Vice Into Virtue: Institutional Work And Professional Misconduct, Elisabeth Brooke Harrington
Turning Vice Into Virtue: Institutional Work And Professional Misconduct, Elisabeth Brooke Harrington
Brooke Harrington
Post-Jgtrra Dividend Planning, Danny A. Pannese, Paul N. Iannone
Post-Jgtrra Dividend Planning, Danny A. Pannese, Paul N. Iannone
Danny Pannese
The JGTRRA reduced the tax rate on dividends for individuals and lowered the accumulated earnings and personal holding company taxes for corporations until 2008. This article reviews some of the planning techniques corporations and shareholders can use to take advantage of the temporarily lower rates. One of the key provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA), if not the prime emphasis of the legislation, is Section 302's reduction in the individual tax rate on corporate dividends received to 15% (5% for individuals in the 15% and 10% brackets). In an emerging trend, the lower …
Tax Havens And Effective Tax Rates: An Analysis Of Private Versus Public European Firms, John Thornton, Aziz Jaafar
Tax Havens And Effective Tax Rates: An Analysis Of Private Versus Public European Firms, John Thornton, Aziz Jaafar
John Thornton
We examine the impact of tax haven operations on the effective corporate tax burdens of publicly listed and privately held firms domiciled in Europe. In particular, we consider how European firms' tax haven operations interact with factors such as listing status and home-country tax reporting systems to determine the relative tax burdens of publicly listed and private firms. Our main empirical results show that tax haven operations are associated with lower effective tax rates for both private and public firms, and that the impact of tax havens in lowering effective tax rates is more pronounced for private firms than for …
Crisis Opportunism: Bailouts And E-Scads In The Gfc, Judy Johnston, Alexander Kouzmin, Kym Thorne, Stephen Kelly
Crisis Opportunism: Bailouts And E-Scads In The Gfc, Judy Johnston, Alexander Kouzmin, Kym Thorne, Stephen Kelly
Adjunct Professor Stephen J Kelly
As a response to the junk debt-inspired global economic crisis, governments, with supra-national organizational approval, have appropriated billions of taxpayers dollars for bailouts, have set up special funds and underwritten depositors savings in the desperate hope of alleviating the threat of rapid, economic decline and systemic destruction of value. Whether these governments have a democratic mandate for such unprecedented action is debatable. More importantly, though, is whether such decisions amount to good re-regulatory policy. First, it is known that some of the bailout money to large corporations has been squandered by oligarchic recipients and appropriated by them in their own …
The Effect Of Taxes On Multinational Debt Location, Matteo Arena, Andrew Roper
The Effect Of Taxes On Multinational Debt Location, Matteo Arena, Andrew Roper
Matteo P. Arena
We provide new evidence that differences in international tax rates and tax regimes affect multinational firms' debt location decisions. Our sample contains 8287 debt issues from 2437 firms headquartered in 23 different countries with debt-issuing subsidiaries in 59 countries. We analyze firms' marginal decisions of where to issue debt to investigate the influence of a comprehensive set of tax-related effects, including differences in personal and corporate tax rates, tax credit and exemption systems, and bi-lateral cross-country withholding taxes on interest and dividend payments. Our results show that differences in personal and corporate tax rates, the presence of dividend imputation or …
Digital India - A Model Developed By Varma, Vijaya Krushna Varma Mr
Digital India - A Model Developed By Varma, Vijaya Krushna Varma Mr
VIJAYA KRUSHNA VARMA Mr
Banking structure is redesigned to make India a fully digital nation and to usher in 100% E-governance
Portable Savings Account Module, Vijaya Krushna Varma Mr
Portable Savings Account Module, Vijaya Krushna Varma Mr
VIJAYA KRUSHNA VARMA Mr
Portable savings account is an involuntary tax paying account. Citizens need not maintain separate account books for paying either Direct taxes or Indirect taxes. Citizens need not submit tax returns annually. There will be no expenditure cost for the government for collecting taxes.
Bank Account Module, Vijaya Krushna Varma Mr
Bank Account Module, Vijaya Krushna Varma Mr
VIJAYA KRUSHNA VARMA Mr
Bank account module is designed and developed by Varma for new banking system. This new bank account module will help banks to know their profits at any time. This module will halt non performing assets
Eliminate Black Money, Vijaya Krushna Varma Mr
Eliminate Black Money, Vijaya Krushna Varma Mr
VIJAYA KRUSHNA VARMA Mr
Abstract: - We all know that black money is being generated by tax evasion through unreported/shadow/hidden accounts and also by corruption and fake currency. Tax evasion is being caused by the indirect result of high tax component on commodities and services, multiple taxes, complex tax structures, cumbersome accounting and auditing. In the present economic system, most of the money in circulation is in physical form (bills/notes). This physical money, in huge amounts, is being transferred from one hand to the other eluding all tax nets in transactions of commodities or goods and transforming into black money. The huge accumulation of …