نتایج جستجو برای: tax structure changes

تعداد نتایج: 2312081  

2008
Andrew Leigh

81 National Tax Journal Vol. LXI, No. 1 March 2008 Abstract Do income taxes levied at a state or regional level affect the after–tax distribution of income? Or do workers merely move between regions, causing pre–tax wages to adjust? Using the full income tax parameters for all U.S. states from 1977–2002, I create a “simulated tax redistribution index” that captures the mechanical impact of chan...

Journal: :Journal of immunology 1998
M Los K Khazaie K Schulze-Osthoff P A Baeuerle V Schirrmacher K Chlichlia

We have shown that an estradiol-dependent activation of human T cell leukemia virus-I Tax leads to the inhibition of cell proliferation and to the induction of apoptosis. The present study demonstrates that a hormone-dependent activation of Tax promotes an enhanced prooxidant state in stably transfected Jurkat cells as measured by changes in the intracellular levels of glutathione and H2O2; the...

2005
Jorge Martinez-Vazquez Benno Torgler Andrew Young Francisco Franco

This paper studies the evolutions of tax morale in Spain in the post-Franco era. Tax morale, defined as the intrinsic motivation to pay taxes, might be a key determinant of the actual degree of tax compliance in a country. But despite its potential significance, most studies in the previous literature have treated tax morale as an exogenous residual. In contrast to the previous tax compliance l...

2004
Baruch Lev

We investigate the ability of a tax-based fundamental—the ratio of tax-to-book income— to predict earnings growth and stock returns and to explain the earnings-price ratio. This tax fundamental reflects both temporary and permanent book-tax differences as well as tax accruals, such as changes in the tax valuation allowance. We find that the tax-to-book income ratio predicts subsequent five-year...

2008
Donald Bruce

We use a 1985-2005 panel of state data to investigate the relative tax base elasticities of two major US state taxes—corporate income taxes and sales taxes—with respect to changes in their tax rates. We focus on these two taxes because they are essentially flat-rate taxes at the state level, making it relatively straightforward to construct estimates of their bases using aggregate collections a...

2014
Kenny Z. Lin Lillian F. Mills Fang Zhang

This study examines how public and private firms in China respond to the 2008 statutory tax rate reduction from 33 percent to 25 percent. Using a proprietary dataset of private firms, we find that private firms report significantly more incomedecreasing current accruals than do public firms in 2007, the year prior to the tax rate reduction. These negative accruals were substantial and material,...

Journal: :Ekonomska Istrazivanja-economic Research 2022

This article empirically examines the impact of tax structure on corporate compliance using Chinese industrial enterprise database and prefectural data. The results show that relying more indirect taxes tends to decrease compliance, while increasing ratio direct total revenues significantly enhances compliance. To overcome endogeneity, robustness is tested instrumental variables other checks, s...

Journal: :Copernican Journal of Finance & Accounting 2023

The research objective of this article is to present changes incorporated into the Polish income tax system and their potential influence on entrepreneurs’ behaviour. One most important features taxation for entrepreneurs that they can choose rules taxation. Under certain conditions, apply a progressive scale tax, flat or revenue-based tax. introduced in year 2022 mean many entrepreneurs, burde...

2001
Kevin Milligan

The percentage of Canadians with earned income who contributed to a Registered Retirement Savings Plan increased from 18.7 per cent in 1982 to 46.0 per cent in 1996. This period also saw many changes to the income tax structure. Using household expenditure survey data, I examine the influence of taxes on the decision to contribute to Registered Retirement Savings Plans. I improve on existing wo...

2000
Don Bruce Bruce Fallick Charlie Himmelberg Bruce Meyer Harvey Rosen Steve Zeldes William M. Gentry R. Glenn Hubbard

While recent research has emphasized the desirability of studying effects of changes in marginal tax rates on taxable income, broadly defined, there has been comparatively little analysis of effects of marginal tax rate changes on entrepreneurial entry. This margin is likely to be important both because of the likely greater elasticity of entrepreneurial decisions with respect to tax changes (r...

نمودار تعداد نتایج جستجو در هر سال

با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید