نتایج جستجو برای: accounting and tax
تعداد نتایج: 16842900 فیلتر نتایج به سال:
This paper analyzes asymmetric tax competition under formula apportionment. It sets up a model with multinationals where two welfare-maximizing jurisdictions of different size levy source-based corporate taxes and allocate taxes using the formula approach. At the Nash equilibrium, tax rates are too low and public goods quantities are to small. The paper shows that the larger country levies a la...
This article investigates whether market competition enhances the incentives of Chinese industrial firms to avoid corporate income tax. We estimate the effects of competition on the relationship between firms reported accounting profits and their imputed profits based on the national income account. To cope with measurement errors and potential endogeneity, we use instrumental variables, exogen...
We consider corporate tax evasion as a decision a¤ecting business partners. There are costs of uncoordinated tax reports, both in terms of catching inspectorsattention and running accounts. If these costs are small, there exist a unique Nash equilibrium of the game between the tax authority and a population of heterogenous rms. In this equilibrium, the miscoordination costs enhance non-compli...
The paper shows that Shapley’s axiomatic characterization of his value can be strengthened considerably. Indeed, his additivity axiom can be replaced by a simple accounting property whereby a player’s payoff is the difference of a reward based on the worth of coalitions to which she belongs, and a tax based on the worth of coalition to which she does not belong, without placing any restriction ...
HOW BIG A ROLE THE GOVERNMENT SHOULD play in the economy is always a central issue in political debates. But measuring the size of government is not simple. People often use shorthand measures, such as the ratio of spending to gross domestic product (GDP) or of tax revenues to GDP. But those measures leave out important aspects of government action. For example, they do not capture the ways gov...
Value-added tax (VAT) is the core transaction tax for most countries. It involves every process of production and consumption along the value chain, and requires not only administrative capacity on behalf of the government entity (revenue authority), but also on the part of the private sector through accounting and reporting. As such, the implementation and structure of the VAT have direct impl...
نمودار تعداد نتایج جستجو در هر سال
با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید