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Full-Text Articles in Business
United States Of America As The Global Steward, Grant Fuller
United States Of America As The Global Steward, Grant Fuller
Liberty University Journal of Statesmanship & Public Policy
The principle of subsidiarity states that local communities are best equipped to govern most of their affairs. In an increasingly connected world, this idea gets contested frequently. Since World War II, the world has experienced relative peace due to U.S. precedence. Today, we see U.S. leadership challenged by global players like China, which is doing so in a manner that prioritizes their people and goals. In order to maintain relevance, the United States must revisit trade policy, monetary policy, fiscal policy, and national security policy.
Sino-Us Trade War, Erin Torgersen
Sino-Us Trade War, Erin Torgersen
Senior Honors Projects
China and the United States are unquestionably the two wealthiest economies in the world. These two countries alone account for almost half of the world’s wealth. As these nations battle to become the world's most powerful economy, it is no surprise high tensions have developed to complicate their relationship. China’s economy has been rapidly growing, especially in the last two decades as China is making its way towards the top of the list of strongest economies through its abundance of exports and manufacturing. Alternatively, as the U.S.’s economy has slowly decreased in the last few years, the gap between the …
Análisis Para Oportunidades De Exportaciones Colombianas Del Sector Agroindustrial De Frutas Y Hortalizas Procesadas, Visto Desde La Relación Y Guerra Comercial Entre Ee.Uu Y China Desde 2017 A 2019, Nicolas Felipe Moreno Moreno, David Alejandro Borrero Gamboa
Análisis Para Oportunidades De Exportaciones Colombianas Del Sector Agroindustrial De Frutas Y Hortalizas Procesadas, Visto Desde La Relación Y Guerra Comercial Entre Ee.Uu Y China Desde 2017 A 2019, Nicolas Felipe Moreno Moreno, David Alejandro Borrero Gamboa
Finanzas y Comercio Internacional
El presente informe de investigación tiene como objetivo identificar las oportunidades a partir del sector agroindustrial de frutas y hortalizas procesadas de Estados Unidos y China para Colombia a raíz del conflicto ocurrido entre Estados Unidos y China, la investigación tiene una metodología mixta, cualitativa y cuantitativa para así lograr una visión más amplia de este fenómeno a investigar, se tendrá un alcance de tipo descriptivo y un diseño de tipo no experimental. Esta investigación tiene tres momentos claves para su desarrollo, el primer método se basa en la relación comercial existente entre Estados Unidos, China y Colombia por el …
Why Do Publicly Listed Firms Evade Taxes: Evidence From China, Travis Chow, Bin Ke, Hongqi Yuan, Yao Zhang
Why Do Publicly Listed Firms Evade Taxes: Evidence From China, Travis Chow, Bin Ke, Hongqi Yuan, Yao Zhang
Research Collection School Of Accountancy
Taking advantage of the mandatory disclosure of detected corporate tax evasions in China, we examine why publicly listed firms evade taxes. Different from most prior studies that focus on corporate income tax avoidance, we consider tax evasions related to both income taxes and non-income taxes. We also use a bivariate probit model to account for the partial observability of corporate tax evasion. Many of our regression results using the bivariate probit model are different from the results using the reduced form probit model that ignores the partial observability of tax evasion. Many of our results are also different from those …
Ua37/29 Gary Ransdell - Fed. Reserve Board - Ben Bernanke, Joint Economic Committee, St. Louis Federal Reserve Board
Ua37/29 Gary Ransdell - Fed. Reserve Board - Ben Bernanke, Joint Economic Committee, St. Louis Federal Reserve Board
Faculty/Staff Personal Papers
Question and answers from Ben Bernanke's appearance before the Joint Economic Committee as distributed to members of the St. Louis Federal Reserve Board.
Corporate Tax, Capital Structure, And The Accessibility Of Bank Loans: Evidence From China, Liansheng Wu, Heng Yue
Corporate Tax, Capital Structure, And The Accessibility Of Bank Loans: Evidence From China, Liansheng Wu, Heng Yue
Research Collection School Of Accountancy
In this paper, we investigate whether listed firms in China adjust their capital structure in response to an increase in the corporate taxrate. Although theories of capital structure suggest that corporate tax is an important determinant of capital structure, how exogenouschanges of the tax rate affect firms’ leverage decisions has not been fully explored. We examine a unique circumstance in which the Chinesegovernment increased the corporate tax rate of firms that had previously received local government tax rebates. The evidence indicatesthat these firms increased their leverage when the corporate tax rate increased. Further investigation suggests that the adjustment ofleverage was …