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Articles 181 - 210 of 14884
Full-Text Articles in Taxation
2019 Annual Platform Survey: Tackling Undeclared In The Collaborative Economy And Bogus Self-Employment, Data Exchange And Data Protection, And Cross-Border Sanctions, Colin C. Williams
2019 Annual Platform Survey: Tackling Undeclared In The Collaborative Economy And Bogus Self-Employment, Data Exchange And Data Protection, And Cross-Border Sanctions, Colin C. Williams
Colin C Williams
Research Summary: Does Front-Loading Taxation Increase Savings? Evidence From Roth 401(K) Introductions, Parker Gardner
Research Summary: Does Front-Loading Taxation Increase Savings? Evidence From Roth 401(K) Introductions, Parker Gardner
Marriott Student Review
Can taxing retirement savings upfront increase buying power in retirement? BYU Marriott School of Management Dean Brigitte Madrian and fellow researches examine the impact of Roth 401(k)s on retirement savings and find that the introduction of Roth 401(k)s does not impact the dollar amount invested into 401(k)s.
How To Reduce The Tax Bill Of A Multinational Technology Company?, Dimitrios V. Siskos
How To Reduce The Tax Bill Of A Multinational Technology Company?, Dimitrios V. Siskos
Dimitrios V. Siskos
It is said that nothing in this world is certain except for death and taxes. For those with clever accountants, however, the latter can be kept to a minimum. Particularly, companies seek to minimize their tax liability through "tax planning", adopting deductions, rebates, exemptions and other “legal” tools that the domestic tax system provides to them. However, while tax planning is considered to be quite logical in the terms of making profit, there is a grey area between this and "tax avoidance”. This paper suggests a legitimate tax plan for a multinational technology company that minimizes its tax obligations1, without …
Tourism Taxes In Italy: A Sustainable Perspective, Lucia Rotaris, Marta Carrozzo
Tourism Taxes In Italy: A Sustainable Perspective, Lucia Rotaris, Marta Carrozzo
Journal of Global Business Insights
In Italy, a tourism tax was introduced in 2011, since then it has been adopted in most of the Italian provincial capitals and tourist cities. This tax can mitigate the negative externalities caused by tourists; however, it should be carefully planned both in terms of the amount of money to be levied and in terms of the uses to be financed with the tax revenues, it could, otherwise, negatively impact the tourism sector, decreasing—rather than increasing— the social welfare. The aim of this paper is to assess the acceptability of such a tax and to examine how the tax should …
The Minimum Wage And Corporate Tax Planning, Xiaoxi Li, Chee Yeow Lim, Yanping Xu
The Minimum Wage And Corporate Tax Planning, Xiaoxi Li, Chee Yeow Lim, Yanping Xu
Research Collection School Of Accountancy
This paper investigates the impact of the minimum wage (MW) on corporate tax planning. By exploiting heterogeneity in the MW level across cities and over time in China, we find that increases in the MW are associated with greater tax planning by firms. Our results are robust to the consideration of a sample of contiguous firms in two adjacent cities subject to different MWs, a change specification and a difference-in-differences research design that exploits the enactment of the Labor Contract Law in 2008 as an exogenous shock to the MW. In cross-sectional analyses, we find that the positive impact of …
The Danger Of Being Neighbors : Community Information And Corporate Tax Avoidance, Xiaowei Wang
The Danger Of Being Neighbors : Community Information And Corporate Tax Avoidance, Xiaowei Wang
Lingnan Theses and Dissertations (MPhil & PhD)
This paper examines the relationship between tax officers’ access to community information and the effectiveness of tax authorities in constraining tax avoidance in China. Numerous studies document that people can obtain valuable information in the community in which their daily activities take place (community information). Focusing on a valuable setting in China in which corporate taxes are collected by tax offices that are located very close to firms (with an average distance of 6.5 km), this study examines whether tax officers’ access to community information at a firm’s location can reduce the firm’s tax avoidance. I broadly define tax avoidance …
Tackling Undeclared Work In The European Union: Policy Report, Colin C. Williams
Tackling Undeclared Work In The European Union: Policy Report, Colin C. Williams
Colin C Williams
Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky
Section 1400z-2 - Special Rules For Capital Gains Invested Opportunity Zones, Inna Ostrovsky
The Contemporary Tax Journal
No abstract provided.
Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi
Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi
The Contemporary Tax Journal
No abstract provided.
Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen
Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi
The Contemporary Tax Journal’S Interview With Ms. Claudia Hill, Surbhi Doshi
The Contemporary Tax Journal
No abstract provided.
H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur
H.R. 285 (116th Congress) - The Mortgage Debt Tax Forgiveness Act Of 2018, Inna Ostrovsky, Joanna Levasseur
The Contemporary Tax Journal
No abstract provided.
South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler Phd., Cpa
South Dakota V. Wayfair: Analysis And State Reaction, Andrew M. Wasilick, Dan L. Schisler Phd., Cpa
The Contemporary Tax Journal
No abstract provided.
Roger Cpa Review Questions, Roger Philipp Cpa, Cgma
Roger Cpa Review Questions, Roger Philipp Cpa, Cgma
The Contemporary Tax Journal
No abstract provided.
Fun Tax Facts, Rachana Khandelwal
First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li
First-Time Homebuyer Credit Act Of 2018 S.3364 (115th Congress), Langzun Li
The Contemporary Tax Journal
No abstract provided.
Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams
Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams
Colin C Williams
Shadows: Tackling Undeclared Work In The European Union, Ioana Horodnic, Colin C. Williams
Shadows: Tackling Undeclared Work In The European Union, Ioana Horodnic, Colin C. Williams
Colin C Williams
Mike Seeborg On Illinois Gas Tax, July 9, 2019, Eric Stock
Mike Seeborg On Illinois Gas Tax, July 9, 2019, Eric Stock
Interviews for WGLT
Professor of Economics Mike Seeborg discusses the July 2019 gas tax increase with Eric Stock from WGLT Radio.
Haskins & Sells Service Classification, John Raymond Wildman
Haskins & Sells Service Classification, John Raymond Wildman
Haskins and Sells Publications
Original typescript from Haskins & Sells;
Part Which Accounting Has Played In The Development Of Modern Industry, John Raymond Wildman
Part Which Accounting Has Played In The Development Of Modern Industry, John Raymond Wildman
Haskins and Sells Publications
No abstract provided.
Future Role And Competence Profile Of Labour Inspectorates, Colin C. Williams
Future Role And Competence Profile Of Labour Inspectorates, Colin C. Williams
Colin C Williams
Preventative Approaches To Tackle Undeclared Work, With A Focus Upon Tax Rebates And Notification Letters: Executive Summary, Colin C. Williams
Preventative Approaches To Tackle Undeclared Work, With A Focus Upon Tax Rebates And Notification Letters: Executive Summary, Colin C. Williams
Colin C Williams
No abstract provided.
When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Hitoshi Mayer
When Soft Law Meets Hard Politics: Taming The Wild West Of Nonprofit Political Involvement, Lloyd Hitoshi Mayer
Journal of Legislation
Beginning in the 1990s and continuing today, many of the legal and psychological barriers to nonprofits becoming involved in electoral politics have fallen. At the same time, political divisions have sharpened, causing candidates, political parties, and their supporters to scramble more aggressively for any possible edge in winner-take-all political contests. In the face of these developments, many nonprofits have violated the remaining legal rules applicable to their political activity with little fear of negative consequences, especially given vague rules and a paucity of enforcement resources. Such violations include under reporting of political activity in government filings, fly-by-night organizations that exist …
Tax Uncertainty And Business Activity, Jungho Lee, Jianhuan Xu
Tax Uncertainty And Business Activity, Jungho Lee, Jianhuan Xu
Research Collection School Of Economics
We investigate the extent to which uncertainties about tax policies affect business activities. We develop a statewide tax-uncertainty measure (TU measure) and show that it captures state corporate tax uncertainty. By comparing adjacent counties across state borders, we show that increasing tax uncertainty by one standard deviation (a 30% increase in the TU measure) leads to a 0.17% point per-year decrease in the growth rate of establishments over two years. The result holds after conducting a variety of robustness checks and is not likely to be driven by general state-policy uncertainties.
The Curious Case Of Betting Taxation In The Uk: Lessons And Implications, Leighton Vaughan Williams
The Curious Case Of Betting Taxation In The Uk: Lessons And Implications, Leighton Vaughan Williams
International Conference on Gambling & Risk Taking
In 1926 the Chancellor of the Exchequer, Winston Churchill, introduced a tax on betting into the UK, claiming he was looking not for trouble, but for revenue. He got a lot of the former but very little of the latter, and the tax was repealed in 1930. Cash betting in licensed betting offices was legalised in 1960, and the taxation of betting was re-introduced in 1966, based on turnover. In 2001, this turnover system of taxation was abolished and replaced with a tax on ‘gross profits’. The effective incidence of the tax was significantly lower than the tax it replaced, …
Development Finance Institutions As Tools For Foreign Aid Distribution: A Comparative Analysis Of The Overseas Private Investment Corporation, Findev Canada And Deutsche Investitions – Und Entwicklungsgesellschaft, Kamal Mann
Major Papers
An understanding of how foreign aid has changed requires a thorough examination of the efforts taken in aid to address the widening finance gap in development, alongside the often-contested issue of aid effectiveness. This is particularly the case when looking at how aid should be paid for. Yet the question of how to best program and deliver foreign aid remains unanswered.
Aid remains one of the largest aspects of international transfers of resources that occur in the world, as such it is important to study it. The rise of Development Finance Institutions, which are publicly owned, private lending institutions helps …
Preventative Approaches For Tackling Undeclared Work, Focusing Upon Tax Rebates And Notification Letters: Learning Resource Paper For The European Platform Tackling Undeclared Work Seminar, Colin C. Williams
Colin C Williams
Shadow Economy: Definitions, Terms And Theoretical Considerations, Colin C. Williams
Shadow Economy: Definitions, Terms And Theoretical Considerations, Colin C. Williams
Colin C Williams
Revitalizing The Street Of Dreams: A North 24th Street Case Study, Tiffany Hunter
Revitalizing The Street Of Dreams: A North 24th Street Case Study, Tiffany Hunter
Theses/Capstones/Creative Projects
The purpose of this study is to analyze the North 24th Street corridor in Omaha, Nebraska, to highlight the benefits of investing in commercial real estate development, propose tools for financing new development or redevelopment projects, and to suggest methods of building a coherent development plan to avoid gentrification. Commercial development provides the following: quality business space, accessible jobs for an underemployed populace, additional tax revenue, and a reduction in community detriments such as crime, empty lots, and low property values. The North 24th Street corridor has economic potential, as it is less than one mile from downtown …