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Does the gender composition of the board of directors have any effect on tax aggressiveness in western countries?
Women constitute more than half of the population, but they are still underrepresented in areas such as company boardrooms. This study analyses whether having an equal gender composition in a company's board of directors ...
Family involvement and proactive tax management behaviour in private family SMEs
Purpose: This paper investigates whether board composition, a family chief executive officer (CEO) and the firm's managerial capabilities affect proactive tax management in family small and medium-sized enterprises (SMEs). ...
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 ...
Government Tax Policy in the Digital Economy: Política Fiscal Estatal en la Economía Digital
(Universidad del Zulia, 2022)
Renewable energies, public policies, national solid waste policy and taxes
(Universidade Tecnológica Federal do Paraná (UTFPR), 2020)
Dynamic Analysis Of The Local Government Revenue Generation Of Padang City Before And After The Regional Autonomy
(Universidad del Zulia, 2019)
Main impact of tax reform in Chile
(Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración, 2019-07-01)
The purpose of this study is to analyze the tax reform and the tax change of the income tax, given that any reform to a tax system brings about distributional effects in society. Within the agenda of the newly assumed ...
La política tributaria y su efecto en el crecimiento económico de Ecuador período 2007-2017.
(2019)
The tax policy has great importance within the economy of the countries, since through these the payment and active tax culture is promoted through measures and decisions that promote economic growth. Ecuador in 2000 assumed ...
The perspective of judicial tax foreclosure as a public policy instrumentA perspectiva da execução fiscal como instrumento de política pública
(Editora Fórum e Editora FGV, 2021)