Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu.,
2019
Technological University Dublin
Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke
Articles
Given the centrality of corporations in distribution of income and wealth studies, discursive constructions of corporate taxation are essential to understanding the production of inequality. The focus of this study is an interview with Apple’s Chief Executive Tim Cook on the Irish state broadcaster, Raidió Teilifís Éireann’s (RTÉ) flagship news programme, Morning Ireland, following the ruling by the European Commission (EC) on the corporation tax arrangements between Apple Inc. and Ireland. Drawing on a Critical Discourse Analysis (CDA) approach, a frame analysis is provided. The significance and extent of the EC’s ruling has potential implications for corporation taxation policy, within …
Visions Of The Future In Budgetary Discourse,
2019
Technological University Dublin
Visions Of The Future In Budgetary Discourse, Ewan Macdonald, Brendan O'Rourke, John Hogan
Conference papers
Whilst there is ample precedent to argue against the common-sense notion that the ideological leanings of political parties are congruent with their implementation of fiscal policy (Boix, 2000; Garrett & Lange, 1991; Hibbs, 1977; Liargovas & Manolas, 2007), there is a relative dearth of research on the role of discourse in shaping fiscal policy with one notable exception by Maatsch (2014). With this in mind, we approach the issue of examining fiscal policy through a fixed, contested and subverted within particular texts” (Howarth, 2005, p. 341). This paper examines how the future is constructed in Irish budget speeches delivered between …
Relationships Between Corporate Inversions And The Tax Cuts & Jobs Act,
2019
University of New Hampshire, Durham
Relationships Between Corporate Inversions And The Tax Cuts & Jobs Act, Sedona L. Clothier
Honors Theses and Capstones
No abstract provided.
Corporate Income Tax And Manufacturing Sector Performance In Nigeria: A Panel Data Analysis,
2018
Central Bank of Nigeria
Corporate Income Tax And Manufacturing Sector Performance In Nigeria: A Panel Data Analysis, Ogudu George Nwoge, Kingsley Imandojemu, Akinlosotu Nathaniel Toyosi
Bullion
The study examined the impact of corporate income tax on the performance of the manufacturing sector in Nigeria from 2013 – 2017. The ex-post facto research design was adopted for this study. The population of this study covered all the 23 registered manufacturing firms dealing with consumable foods in Nigeria. The sample of five manufacturing firms, dealing with consumable foods in Nigeria which represent 35% of the quoted manufacturing firms on the Nigerian Stock Exchange (NSE) market was selected for the study. This study made use of the fixed and random effect regression technique. The result showed that company income …
Societal Trust And Corporate Tax Avoidance,
2018
York University
Societal Trust And Corporate Tax Avoidance, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo
Research Collection School Of Accountancy
Using aninternational sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as home country legal institutions and tax system characteristics.We explore the effects of two country-level institutional characteristics—strength of lega linstitutions and capital market pressure—on the relation between societal trust and tax avoidance. We find that the relation between trust and tax avoidance is less pronounced when legal institutions in a country are stronger and is more pronounced when capital market pressure is stronger. Finally, we examine …
Evaluation Of The Application Of Double Taxation On International Services Transactions From Brazilian Airlines,
2018
Embry-Riddle Aeronautical University
Evaluation Of The Application Of Double Taxation On International Services Transactions From Brazilian Airlines, Franco Daffos Torres, Raquel Sa Brito Rojas, Ricardo Araujo Kurokawa Bico, Rodrigo Saldanha Marinho
Graduate Student Works
Globalization tends to stimulate transactions between different countries by offering products and services with different quality and prices. During the negotiations, there is a tax over payment remitted abroad that involves agreements between countries. This research project aims to understand all the double taxation agreements between Brazil and foreign countries inserting them into the decision making process of hiring a service abroad. Using the Business Process Management methodology it could be seen that double taxation is not considered today on the study of hiring a service abroad, which can lead to an increase on company’s costs. This project proposes a …
How To Reduce The Tax Bill Of A Multinational Technology Company?,
2018
Embry-Riddle Aeronautical University
How To Reduce The Tax Bill Of A Multinational Technology Company?, Dimitrios V. Siskos
Publications
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 …
Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software,
2018
Johnson & Wales University - Providence
Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula
MBA Faculty Conference Papers & Journal Articles
With the vast array of resources available to instructors, one would think that instruction and teaching would yield success for all learners. Now, well into the 21st century has much changed in the classroom? Certainly, movable desks and chairs, advanced audio and visual equipment, and a plethora of all types of technologies which might be able to enhance training and education. Over the last several decades research on individualized instruction, cognitive science, educational psychology, and multimedia instruction (to name a few) have permeated the literature on instruction. With all the research and the vast array of studies on improving …
Imperative Of Fiscal Discipline In Sustaining Economic Growth,
2018
Nasarawa State University, Keffi
Imperative Of Fiscal Discipline In Sustaining Economic Growth, Uche Uwaleke
Bullion
The Nigerian economy technically exited a recession since the second half of 2017 but the growth in GDP has remained weak and fragile. The concept of fiscal discipline can be viewed from three perspectives. The first is by public finance theorist, Richard Musgrave, Another view by John Mikesell (cited in Musgrave and Musgrave, 1989), The third usage by Axelrod extends the coverage of fiscal discipline to legislators. This paper examines why fiscal discipline is essential for Nigeria, experiences of peer countries and imperatives of fiscal discipline for sustaining economic growth
The Evolution Of The International Corporate Tax Regime, 1920-2008,
2018
Technological University Dublin
The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward
Books/Book Chapters
No abstract provided.
Summaries For The 33rd Annual Tei-Sjsu High Tech Tax Institute,
2018
San Jose State University
Summaries For The 33rd Annual Tei-Sjsu High Tech Tax Institute, Silin Chen, June Hostetter, Sahdia Saiara, Jessica Wong, Cherry Zheng
The Contemporary Tax Journal
No abstract provided.
An Essay On Fiscal Policy Transmissions In Currency Union,
2018
Louisiana State University and Agricultural and Mechanical College
An Essay On Fiscal Policy Transmissions In Currency Union, Nikhil Damodaran
LSU Doctoral Dissertations
The effect of changes in fiscal policy for open economies are distinct and different from their effects in closed economies. The main idea behiend this dissertation is to examine why and how these differences affect the choice of fiscal instrument designed to provide stimulative effects to an open economy in a currency union. In extending a two country model and adapting it to examine trade within a currency union, I provide a way to truncate rational expectations equilibrium involving two large countries with endogenous relative price determination in chapter three. Using this model, I show that a spending increase is …
Rationale Behind State Aid Control Over Tax Incentives,
2018
Singapore Management University
Rationale Behind State Aid Control Over Tax Incentives, Diheng Xu
Research Collection School Of Accountancy
EU State aid draws international attention recent years due to its application to fiscal measures granted by Member States to multinational enterprises. It has triggered discussions on the reasonableness of applying State aid law to tax measures. This article aims to explore the fundamental rationale behind EU State aid and its application to tax incentives. By going back to basics, this article contributes to a clearer picture on reasons for the State aid control over tax incentives. Governments tend to use fiscal State aid measures to achieve policy goals and tax incentives could realize the goals since they do bring …
Defying The Tone At The Top: An Analysis On The Effects Of Board Characteristics On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms,
2018
De La Salle University, Manila
Defying The Tone At The Top: An Analysis On The Effects Of Board Characteristics On The Level Of Tax Avoidance Across Philippine Publicly Listed Firms, John Ryan G. Ledesma, Chester T. Herrera, Sharlene Camille A. Li, Angelo A. Unite, Ailyn A. Shi, Michael J. Sullivan
Angelo King Institute for Economic and Business Studies (AKI)
Over the years, the growing culture of tax avoidance among multinational companies around the world has shed light on the importance of improving corporate governance mechanisms. In the Philippines, poor tax collection due to tax leakages has contributed to chronic fiscal deficits in the country. The literature argues that good corporate governance mechanisms (e.g., the structure of the board of directors) play a significant role in ensuring that the management acts in the best interest of the firm and shareholders, thus eventually helping to mitigate the incidences of corporate tax avoidance. Specifically, agency theory argues that the presence of more …
2018 2nd Place: Budget Disparity In Education,
2018
Harrisburg University of Science and Technology
2018 2nd Place: Budget Disparity In Education, Angelyz Rohena-Franceschini
Harrisburg University Research Symposium (2018 & 2019)
The social issue this project deals with is the budget disparity in America's public schools. This problem is important to investigate because today's children are tomorrow's leaders and if they are not being educated properly, then how do we as a society expect them to lead us in the future.
An Inquiry Into The Causes Of Growth In Gross Domestic Product,
2018
Pittsburg State University
An Inquiry Into The Causes Of Growth In Gross Domestic Product, Thomas Hext, Michael Davidsson
Paper Presentations
This study is an inquiry into the causes of growth in nationwide gross domestic product in the United States of America. The primary objective has been to measure the effects of taxation, saving rate and government investment on this important economic indicator. “Taxation” has been broken down into three components; personal income tax, corporate income tax and consumption tax. Personal income tax is separated once again into the highest and lowest brackets to facilitate more incisive analysis of the results. Consumption taxes are decided at the state level which meant that an average national consumption tax had to be calculated …
Glossary Of Business Evidence,
2018
Johnson & Wales University - Providence
Glossary Of Business Evidence, Paul C. Boyd
MBA Faculty Conference Papers & Journal Articles
No abstract provided.
Stamp Duty Issues In Singapore Corporate Practice,
2018
Singapore Management University
Stamp Duty Issues In Singapore Corporate Practice, Vincent Ooi
Research Collection Yong Pung How School Of Law
A new dimension to the determination and computation of stamp duties payable in corporate transactions has been introduced due to the Additional Conveyance Duties (“ACD”) Regime. For companies with significant residential property holdings, liability to pay ACD potentially extends to all transactions involving the issuance, transfer or cancellation of equity interests. This paper considers the impact of ACD on several common corporate transactions in Singapore, addressing the risks practitioners may face in being blindsided by potential tax liabilities. Besides highlighting potential pitfalls, this paper explores the use of advance rulings and preferring debt financing over equity financing for tax optimisation.
Trusting Harvard: The Cost Of Unprincipled Investing (2014),
2018
University of Massachusetts Boston
Trusting Harvard: The Cost Of Unprincipled Investing (2014), Marcy Murninghan, Robert A.G. Monks
New England Journal of Public Policy
This article provides a framework for answering two questions: How can Harvard fulfill its fiduciary obligation as an investor in ways that advance its beliefs, values, and commitments? How can Harvard take the lead in creating a curriculum for students, professionals, and the general public about the civic moral obligations of wealth? While aimed at Harvard, the issues covered are relevant to other universities and tax-exempt institutional investors, because they have a special duty to advance the public interest. Commissioned and co-authored by the noted corporate governance and responsible ownership guru Robert A. G. Monks, it calls on Harvard to …
Assessing The Impact Of The Philippine Sin Tax Reform Law On The Demand For Cigarettes,
2018
De La Salle University, Manila
Assessing The Impact Of The Philippine Sin Tax Reform Law On The Demand For Cigarettes, Myrna S. Austria, Jesson A. Pagaduan
Angelo King Institute for Economic and Business Studies (AKI)
One of the significant legislations during the Aquino Administration was Republic Act 10351, otherwise known as the Sin Tax Reform Act of 2012. Considered a landmark legislation, the law addressed the long-standing structural weaknesses of the country’s tobacco tax system. It considerably increased the specific excise tax on tobacco and tobacco products, simplified the tax structure, removed the price classification freeze and indexed the tax rates to address inflation. Prior to the reform, tobacco taxation in the country followed a complex four-tiered tax system using a tax base freeze at 1996 price levels. And since the excise tax was not …
