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Articles 1 - 8 of 8
Full-Text Articles in Taxation
Motor Vehicle Taxes As An Environmental Management Instrument: The Case Of Singapore, Ngee-Choon Chia, Sock-Yong Phang
Motor Vehicle Taxes As An Environmental Management Instrument: The Case Of Singapore, Ngee-Choon Chia, Sock-Yong Phang
PHANG Sock Yong
No abstract provided.
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 …
Appraisal Of Tax Administration In Kogi State, Nigeria, Joseph Femi Adebisi Phd
Appraisal Of Tax Administration In Kogi State, Nigeria, Joseph Femi Adebisi Phd
Joseph Femi Adebisi PhD
The study set out to identify the problem of tax administration in Nigeria and to appraise the performance of Kogi State Board of Internal Revenue. The problem of tax collection were identify to include lack of power by Revenue Appeal Courts, poor communication system, poor staff training and equipment fraudulent practices, lack of supervisor and so on. The data for appraising the performance of Kogi State Board of Internal Revenue were gathered directly through questionnaires and interviews ration study revealed that taxes collected were significant in term of Internally Generated Revenue of the State. The monitoring mechanism in system has …
Re-Theorizing The Informal Economy In Western Nations: Some Lessons From Rural England, Colin C. Williams
Re-Theorizing The Informal Economy In Western Nations: Some Lessons From Rural England, Colin C. Williams
Colin C Williams
No abstract provided.
Spatial Variations In The Character Of Off-The-Books Entrepreneurship: Lessons From A Study Of Contrasting Districts In Moscow, Colin C. Williams
Spatial Variations In The Character Of Off-The-Books Entrepreneurship: Lessons From A Study Of Contrasting Districts In Moscow, Colin C. Williams
Colin C Williams
Although there is growing recognition that many entrepreneurs start-up trading partially or wholly off-the-books, few have evaluated whether the character of this hidden enterprise culture varies spatially. To begin to do so, this paper evaluates whether and how the nature of off-the-books entrepreneurship differs across an affluent, mixed and deprived district of Moscow. Drawing upon 313 face-to-face interviews, the finding is that wholly legitimate enterprises represent just the tip of the iceberg in Moscow. Beneath the surface in all the districts is a large hidden enterprise culture. However, off-the-books entrepreneurship in the affluent district is comprised more of registered businesses …
Entrepreneurship And The Informal Economy: An Overview, Colin C. Williams
Entrepreneurship And The Informal Economy: An Overview, Colin C. Williams
Colin C Williams
In recent decades, the field of entrepreneurship studies has become increasingly interested in the relationship between entrepreneurship and the informal economy. This paper reviews this burgeoning sub-field of entrepreneurship studies that recognizes how entrepreneurs do not always conduct their business affairs wholly by the rulebook. Evaluating this rapidly growing body of literature, it reviews the findings regarding the preponderance of entrepreneurs to engage in the informal economy, the nature of such informal entrepreneurship, the characteristics of informal entrepreneurs and the motives underpinning participation in such endeavor, along with the competing theories that have sought to explain engagement in this type …
Joining Up The Fight Against Undeclared Work In Europe, Colin C. Williams
Joining Up The Fight Against Undeclared Work In Europe, Colin C. Williams
Colin C Williams
Report to the European Commission on the feasibility of creating a platform for cooperation between labour inspectorates and other relevant monitoring and enforcement bodies, to prevent and fight undeclared work
Explaining The Off-The-Books Enterprise Culture Of Ukraine: Reluctant Or Willing Entrepreneurship?, Colin C. Williams
Explaining The Off-The-Books Enterprise Culture Of Ukraine: Reluctant Or Willing Entrepreneurship?, Colin C. Williams
Colin C Williams
In recent years, there has been a growing realisation that beyond the realm of legitimate entrepreneurship is a large hidden enterprise culture composed of entrepreneurs conducting some or all of their trade off-the-books. Until now, however, few have evaluated how many entrepreneurs start-up their ventures trading off-the-books and why they do so. Reporting face-to-face interviews conducted in Ukraine during 2005-06 with 331 entrepreneurs, the finding is not only that the vast majority (90%) operate partially or wholly off-the-books but also that they are not all driven by necessity and as a last resort and survival strategy into entrepreneurship. Revealing how …