Tax aggressiveness is tax planning that occurs due to differences in interests between countries where taxes are the main source of income for and prosperity country. Still, a burden companies can reduce company profits. This study was conducted test effect Capital Intensity (CI), Institutional Ownership (KI), Firm Size (UK) on Aggressiveness. The data used secondary derived from financial stat...

This study aims to examine the effect of firm size, capital intensity and sales growth on tax avoidance in mining companies listed Indonesia Stock Exchange 2016-2020. research is a quantitative that uses associative type with secondary method form data annual financial statements sampling through www.idx.co.id . The technique used purposive method, so obtained sample 132 data. multiple linear r...

We explore the consequences of liberalized credit markets for growth and inequality in a lifecycle economy with physical and human capital accumulation, populated by households of different abilities, and calibrated to match the longrun economic performance of a panel of emerging countries. Relatively modest improvements in extending credit to the ablest households appear to have large economic...

As Foner (1999) explained, “Kinship ties are an effective way to cope with uncertainty and economic scarcity.” Granovetter (1973) defined the “strength” of an interpersonal tie as being a function of the “amount of time, the emotional intensity, the intimacy (mutual confiding), and the reciprocal services which characterize the tie.” Individuals build and cultivate both strong and weak interper...

Field Editor: Dimo Dimov This article analyses whether and how the impact of publicly backed venture capital (VC) funds varies across regions, depending on their level of innovation intensity and in comparison with private VC funds. Building on agency and human capital theories, the authors distinguish public VC funds into regional and governmental types, to assess potential differences in the ...

We consider a two-sector economy with Cobb-Douglas technologies, laboraugmenting global external effects and increasing social returns. We prove the existence of a normalized balanced growth path and we give conditions for the occurrence of sunspot fluctuations that are compatible with both types of capital intensity configuration at the private level provided the elasticity of intertemporal su...

We explore the consequences of liberalized credit markets for growth and inequality in a lifecycle economy with physical and human capital accumulation, populated by households of different abilities, and calibrated to match the longrun economic performance of a panel of emerging countries. Relatively modest improvements in extending credit to the ablest households appear to have large economic...

This paper examines the effect of information and communication technologies (ICT) on the return paid to two different types of skill: general skills, acquired through schooling and work experience, and job-specific skills, acquired by experience in a particular job. Using the UK Labour Force Survey we estimate skill returns in different industries over the period 1994-2001. We evaluate the mar...

This paper uses previously unavailable historical records to show that several assumptions central to a learning by doing explanation of productivity growth in the construction of Liberty ships during World War II are mistaken. Impressive increases in output per worker recorded at one of the largest shipyards in the program, Calship, are shown to be strongly associated with increases in capital...