نتایج جستجو برای: h26 keywords tax minimization

تعداد نتایج: 2030318  

Journal: :فصلنامه پژوهشنامه مالیات(علمی-پژوهشی) 0
یحیی حساس یگانه yahya hassasyeganeh دانشیار دانشگاه علامه طباطبائی مجتبی گل محمدی شورکی mojtaba golmohammadishourki دانشجوی کارشناسی ارشد دانشگاه علامه طباطبائی

the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...

2015
Zengkai Zhang Ju'e Guo Dong Qian Yong Xue Luping Cai

a r t i c l e i n f o JEL classification: D58 H21 H23 Q38 Q58 Keywords: Resource tax reform Energy CGE model SAM price model China's resource tax reform, beginning with Xinjiang as a pilot area in June 2010, marked a new stage in the progression of China's resource tax system. Based on the 2007 social accounting matrix (SAM) for Xinjiang, constructed by ourselves, this paper takes a regional pe...

Journal: : 2022

Abstract. There is substantiated the need to modernize transport area of Ukraine in view state obligations adopted during signing international environmental agreements. It argued that adoption United Nations Framework Convention on Climate Change and its further implementation by Kyoto Protocol Paris Agreement require signatory States take measures minimize anthropogenic impact CO2 emissions e...

Journal: :Proceedings of the American Society for Information Science and Technology 2009

Journal: :iranian journal of economic studies 2014
haniyeh sedaghat kalmarzi mir hosein mousavi

laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

2015
Céline Bonnet Vincent Réquillart

a r t i c l e i n f o JEL classification: H32 L13 Q18 I18 Keywords: Excise tax Ad valorem tax Tax incidence Strategic pricing Differentiated products Soft drinks Because soft drink (SD) consumption is considered to be a contributor to the 'epidemic' of obesity, there is a growing interest in evaluating the impact on SD consumption of alternative tax policies. In this paper, we propose a methodo...

2017
Qiping Xu Eric Zwick

This paper documents tax-minimizing investment, in which firms accelerate capital purchases near fiscal year-end to reduce taxes. Between 1984 and 2013, average investment in the fourth fiscal quarter (Q4) is 37% higher than the average of the first three fiscal quarters. Q4 investment spikes also occur internationally. We use research designs based on variation in firm tax positions and the 19...

Journal: :Journal of health economics 2005
Nolan H Miller

We study the role of health benefits in an employer's compensation strategy, given the overall goal of minimizing total compensation cost (wages plus health-insurance cost). When employees' health status is private information, the employer's basic benefit package consists of a base wage and a moderate health plan, with a generous plan available for an additional charge. We show that in setting...

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