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Mostrando ítems 11-20 de 321
Financial strategies for minimizing corporate income taxes under Brazil's new global taxsystemFinancial strategies for minimizing corporate income taxes under Brazil's new global taxsystem
(RAE - Revista de Administracao de EmpresasRAE - Revista de Administração de EmpresasRAE-Revista de Administração de Empresas, 1997)
Efeitos da adoção das IFRS sobre o tax avoidance
(Faculdade de Ciências ContábeisPrograma de Pós-Graduação em ContabilidadeUFBABrasil, 2016-09-14)
O estudo investiga os efeitos da adoção mandatória das IFRS sobre o nível de tax avoidance das companhias. Tax avoidance é interpretado neste estudo como a diminuição dos lucros tributáveis por meio de atividades de ...
A proposal for unitary taxes on the profits of transnational corporations
(2004-04)
Foreign direct investment (FDI); in developing countries has been
increasing at an unprecedented rate, and the profitability of the
operations of the investing firms in poor regions like Sub-Saharan
Africa is extraordinarily ...
Do tax cuts encourage rent seeking by top corporate executives? Theory and evidence
(Blackwell, 2019)
This paper explores the role of tax policy in shaping incentives for executive effort(labor supply) and rent seeking within the firm. We develop a theoretical model thatdistinguishes between effort and rent-seeking responses ...
DO TAX CUTS ENCOURAGE RENT SEEKING BY TOP CORPORATE EXECUTIVES? THEORY AND EVIDENCE
(Blackwell Publishing Inc., 2019)
This paper explores the role of tax policy in shaping incentives for executive effort (labor supply) and rent seeking within the firm. We develop a theoretical model that distinguishes between effort and rent-seeking ...
DO TAX CUTS ENCOURAGE RENT SEEKING BY TOP CORPORATE EXECUTIVES? THEORY AND EVIDENCE
(Blackwell Publishing Inc., 2019)
This paper explores the role of tax policy in shaping incentives for executive effort (labor supply) and rent seeking within the firm. We develop a theoretical model that distinguishes between effort and rent-seeking ...
Inheritance tax, shareholder protection, and the market value of family firms: A cross-country analysis.
Research Summary: We examine the relationship among inheritance taxes, shareholder protection, and the family firms' market value. Drawing on the family firm, corporate governance, and institutional complementarities ...
Towards an International Code for administrative cooperation in tax matter and international tax governance
(Departamento de Derecho Constitucional, 2017-12-13)
There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative ...
Características da governança corporativa como influência na gestão tributária: um estudo sobre empresas brasileiras listadas na B3
(2019-12-05)
Este estudo investigou a influência que as características da governança corporativa podem exercer sobre a gestão tributária para melhorar o desempenho das empresas. Essa influência foi investigada através da proporção de ...