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How Responsive are Firms to the Corporate Wealth Tax?
(Universidad de los Andes, Facultad de Economía, CEDE, 2019)
The corporate wealth tax is commonly associated with a non-optimal policy for fiscal revenue and efficiency. However, there is no empirical evidence regarding the behavioral response of firms to this tax. Taking advantage ...
Relation between financial indicator and corporate governance to tax avoidance in Indonesia
(Universidad del Zulia, 2020)
Do Tax Cuts Encourage Rent-Seeking by Top Corporate Executives? Theory and Evidence
(Universidad de Chile, Facultad de Economía y Negocios, 2012)
This paper seeks to understand the role of tax policy in executive rent-seeking within the firm
and income. While a longstanding literature maintains that executives are afforded discretion in
obtaining rents, that the ...
A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case.
Income tax systems with “pass-through” entities transfer a firm’s income to shareholders, which are taxed individually. In 2014, a Chilean tax reform introduced this type of entity and changed to an accrual basis that ...
Corporation income taxes and the cost of capital: a revision
(Universidad Nacional de Colombia - Sede Bogotá, 2012)
The value of debt tax shields in foundational corporate valuation models by Nobel Laureates Modigliani and Miller (MM) continues to be a controversial issue that is central to our understanding of corporate finance. Rather ...
Impuesto a la renta empresarial : cuaderno de trabajo
(Universidad de LimaPE, 2021)
Los ejercicios del presente Cuaderno de Trabajo tienen como objetivo complementar el entendimiento de los temas tratado en el curso Impuesto a la Renta Empresarial.
IMPACT OF THE ADVANCE INCOME TAX APPLICATIONImpacto de la aplicación del anticipo de Impuesto a la Renta
(Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables, 2015)
Taxes,Transfers and Income Distribution in Chile
(Universidad de Chile, 2018-06-01)
This paper seeks to measure the distributive impact of fiscal interventions in Chile,applyingthe
“Commitmentto Equity”(CEQ) methodology,astandardized fiscal incidence analysis.As a method-ological innovation ,we incorporated ...
Guía para el cálculo anual del Impuesto Sobre la Renta de las personas físicas con actividad empresarial en la comercialización de pinturas
(2011-09-12)
In Mexico, individuals are considered sole proprietors have 3 systems in which they can be taxed in accordance with Chapter II of Title IV of the Law on Income Tax, they are located in the following sections:
Section I. ...