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Taxes - Science topic

Governmental levies on property, inheritance, gifts, etc.
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Publications related to Taxes (10,000)
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Indonesia is one of the highest producers of the automotive industry in Southeast Asia. However, rapid progress in this sector directly poses a threat to the increase in End-of-Life Vehicles in Indonesia. Several policies and instruments have been implemented to reduce the high number of ELVs, such as raising vehicle taxes and requiring periodic em...
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In this paper, we have analyzed what is the impact of Indirect tax reforms in India, as we all know how indirect taxes played progressively vital role in the Indian economy. Excise duty was first introduced in India in 1944. The change in the Indirect taxes was anticipated after independence. As Goods and Services tax (GST) is India’s most signific...
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This paper investigates the presence of the bubbles that are experienced in the global vanilla (VNL) price, using the GSADF approach. The results show that there are five bubbles in the VNL price that are driven by specific reasons. Also, in this regard, the opening and ending points of each bubble coincide with specific events that contribute towa...
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Widespread adoption of electric vehicles (EVs) is a common and critical component of international strategies to mitigate environmental pollution, climate change and oil dependency. The ability of consumers to assess the total cost of ownership (TCO) of EVs relative to internal combustion engine vehicles (ICEVs) remains an important factor for EV u...
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Objective The purpose of this study is to examine how cannabis legalization and corresponding taxation would affect the supply-side of the cannabis market. Specifically, the study considers various scenarios in which Oklahoma legalizes recreational cannabis for adult use and simulates changes in state-level market sales for other legal states and t...
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The promotion of both market fairness and efficiency has long been a goal of securities market regulators worldwide. Accelerated digital disruption and abusive trading behaviors, such as the GameStop mania, prompt regulatory changes. It is unclear how this “democratization” of trading power affects market fairness as economies cope with pandemic-dr...
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Distributed Lag (ARDL), Bound Test and ECM were applied to determined stationarity, long run and short run relationship between variables. The findings reveal that gross fixed capital formation and tax revenue are positively related to GDP growth while unemployment, tax on goods and services, inflation and taxes on international trade have negative...
Chapter
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El mercado de combustibles (Diesel y Gasolina) presenta diferentes consideraciones que de acuerdo con la Economía Pública ameritan la participación del Estado, las fallas en la competencia, la asimetría en la información y la presencia de externalidades abren la puerta a las medidas gubernamentales enfocadas a mejorar el bienestar de la sociedad. D...
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The digital economy has led to massive changes in the economy and international trading, where user data have become the cornerstone of new business models. Digital services have become transformational and led to significant revenue generation for these corporations. However, there is a growing perception amongst individuals and governments that t...
Book
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For much of its history, the notion of talent has been associated with the idea of ‘careers open to talent’. Its emancipatory promise of upward social mobility has ultimately radically transformed the distribution of advantaged social positions and has had a lasting influence on the very idea of social status itself. Besides its inextricable link w...
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Every modern and organized country is making progress when its citizens pay their taxes regardless of whether they will be audited or not by the tax authorities. This research attempts to understand the impact of various tax morale related factors on the taxpaying behavior of the exhausted, due to the 10 years long financial crisis, Greek citizens....
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The consumption of unhealthy products generates significant externalities in terms of increased future health care costs to society. Lifestyle taxes are attracting increasing attention as a measure by which to discourage over-consumption and correct such externalities. This paper focuses on the trade-off that governments face in setting a lifestyle...
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The article analyses the problems (dilemmas) in approach to the environmental protection and management. EU has declared the plan for the Great Reset of global economy and environmental politics. The idea is not new, but the approach is expected to be completely different. While the EU leaders set the strategy of centralisation, there are strong cl...
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This study explores the interdependence among a sanitary crisis, environmental degradation, oil prices, and economic activity in the USA based on weekly data over the period from January 03, 2020, to October 02, 2020, through VECM and Granger causality methods. The study period is characterized by lockdowns and mobility restrictions due to COVID-19...
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RESUMEN En este texto se retoman algunos conceptos bourdianos para revelar que los roles de género son culturalmente impuestos a hombres y mujeres, por medio de la función reproductora y conservadora de la educación; una imposición que no se reflexiona porque mediante el habitus se admite pasivamente como natural. En ese sentido, a través de entrev...
Book
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This book presents readers with a technical tool-kit to understand the economics of airlines. It starts by covering the key language and glossary of the air travel business, which is necessary for graduates or first-time employees in aviation to understand the content of conversations, meetings, presentations and internal aviation communications. I...
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The traditional production system is mainly concerned with economic growth. However, with growing pollution and the rapid depletion of natural resources, there is an urgent need to adopt environmentally conscious manufacturing (ECM) to prioritize the environment alongside society and business. Therefore, it is crucial to identify the barriers that...
Article
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In accounting, quantitative economics and finance, it is perfectly normal to get 1 + 2 = 1 especially when qualitative characteristics are identified based on productivity and relative contribution of different qualitative identifications of a digit as simple as 1 or 2.
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The article discussed ways whereby aid money that is directed towards developing countries in regions like African leads to better economic, social and cultural empowerment of the people who are poorest of the poor. To avoid creating dependency that comes with cash hand outs, certain communication tools and strategies needs to be adopted that shoul...
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The Impact of the Covid-19 Pandemic on Accounting and Financial Reporting: An Analytical Study of Global Contributions PROF. Dr. Ahmed Helmy Gomaa• and PROF. Dr. Ehsan Saleh Almoataz• Abstract The purpose of the study: Explain the impact of COVID-19 on accounting and financial reporting by describing the analysis and evaluation of the global contr...
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According to partisan theory, variations in policy choices and outputs originate from the party composition of the government studied. In this study, we take a novel approach to address such assumptions by linking changes in municipal taxes with local government changes. We also add a baseline scenario in which we examine whether the composition of...
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The article suggests that new kind of tax structures should be introduced in developing and developed countries that are much similar to the structures of progressive taxation but the purpose of productive taxes is entirely to encourage local and international businesses to invest in renewable technologies and thereby re invent their business funct...
Article
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The Goods and Services Tax (GST) is one of the most discussed topics in India after revised rates on certain items. The GST was implemented in India in July 2017 and has affected every member of the country but still perception of the GST is very low in the society. GST removed cascading effect of taxes which eventually reduced the burden on the co...
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In this paper, we analyse the passthrough from corporate taxes to investments by including two novel channels into a DSGE model for a small open economy. We capture both how foreign firms relocate and invest in the country when corporate taxes are reduced and how the inflow of FDI increases exports which spills over to domestic firms, that then inc...
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presentato al 53° Congresso Società Italiana di Storia della Medicina, Senigallia 28-30 aprile 2022, pp. 108-110 Il significato tradizionale di immunità, sia nell'immaginario popolare che in quello medico, è di tipo protettivo-privativo. Si è esenti da qualcosa, da una malattia, dal pagare le tasse, come era previsto per i medici che esercitavano n...
Article
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Taxation is a significant issue in the global business space, in Nigeria the challenges with taxation ranges from high tax rates, multiple taxations, complex tax regulations to lack of harmonization between the tiers of government on taxes payment and lack of proper enlightenment or education about tax-related issues. This study investigates the ta...
Article
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The paper seeks to examine the effect of electronic taxation system on non-oil tax revenue in Nigeria. The expectation is that the adoption of electronic taxation system will have a significant effect on individual because of ease in tax filling and payment. This paper adopts a comparative analysis of revenue before adoption of electronic taxation...
Article
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Resource and effluent taxes are the typical Pigovian taxes used for water environment protection. Their original purpose is to motivate innovative or green technologies. This article develops a model to examine the influence of these two types of taxes on the firm’s technology decision. In the model, the local government imposes tax policy, and in...
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Hace unas semanas se revivió un debate sobre una supuesta posibilidad de imponer impuestos a la carne y la leche en Colombia. Se publicó en los medios una propuesta que en 2020 publicó en Twitter el designado director de la DIAN Luis Carlos Reyes, donde se planteaba gravar con $15.000 por mes cada cabeza de ganado y recaudar $4,5 billones. Ideas en...
Chapter
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Cryptocurrencies are a new asset class that is not yet widely used in the market. The purpose of this paper is to explore the potential uses of cryptocurrencies in the markets. How we can generate crypto assets and potentially use this currency in the market and in our life? Note this paper is written in a South African context, some of the ideas m...
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This paper addresses the problem of the normative evaluation of income tax systems and income tax reforms. While most of the existing criteria, framed in the utilitarian tradition, are uniquely based on information about individual incomes, this paper, building upon the opportunity egalitarian theory, proposes new equity criteria which take into ac...
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This study examined the impact of company income tax on profitability of quoted manufacturing companies in Nigeria. The study focused on the impact of effective tax rate on earnings per share of 10 selected firms, over a period of 10 years (2007-2016). Panel based data were pooled for the study, and techniques of analysis such as pooled OLS estimat...
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With the rapid development of information and communication technology (ICT) and counter-cyclical expansion of foreign direct investment (FDI), most foreign-invested companies in China are highly polluting. Meanwhile, new research shows that the impact of ICT on the environment is uncertain. This study is an effort in dividing ICT into hardware and...
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Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in digital financial inclusion, negative implications include the erosion of tax bases due to the in...
Conference Paper
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ملخص الدراسة تهدف هذه الدراسة إلى تسليط الضوء على موضوع الجباية المحلية في الجزائر، و النقائص التي تعيقها عن تحقيق أهدافها التنموية، نظرا لغياب الرشادة في تخصيص الموارد المالية المحلية، والنقائص المسجلة على مستوى التحصيل و الإنفاق، مما يستدعي تطوير المنظومة الجباية المحلية وتكييفها مع التطورات الاقتصادية الراهنة بغية إيجاد موارد جديدة ترفع من فعالي...
Chapter
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Social media has become an integral part of our daily lives in that it shapes our perceptions, understandings, meaning constructions, and overall vision of reality or the world. The goal of this research is to discover something more about the role of social media in refining and defining popular culture by evaluating the following research objecti...
Article
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Previous estimates indicate that COVID-19 led to a large drop in the number of operating businesses operating early in the pandemic, but surprisingly little is known on whether these shutdowns turned into permanent closures and whether small businesses were disproportionately hit. This paper provides the first analysis of permanent business closure...
Article
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This research studies the largest e-governance initiative of India that used a single information system to transform its taxation system. The study assesses the success of the Goods and Service Tax (GST) e-governance information system using the DeLone and McLean model. The model is also expanded to assess this very large and transformative reform...
Article
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This article addresses the relationship between consolidated financial statements and achievement of global tax policy objectives (OECD BEPS) against the background of a case study. Major instruments for preventing tax avoidance are strongly linked with consolidated financial statements. Irrespective of the accounting standard applied (IFRS, US GAA...
Article
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This study aims to examine the influence of bank-specific factors namely taxation, asset tangibility, profitability, and bank size on listed banks capital structure in Tanzania from 2016 to 2020. The study used an explanatory research design to determine the cause and effect relationship between the response variable and the four explanatory variab...
Article
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Although formal system verification has been around for many years, little attention was given to the case where the specification of the system has to be changed. This may occur due to a failure in capturing the clients’ requirements or due to some change in the domain (think for example of banking systems that have to adapt to different taxes bei...
Article
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Taxation is a significant source of finance for governments, allowing them to invest in human resources, infrastructure, and delivery of services to societies and businesses. The main aim of this study is to estimate the impact of institutional quality (political stability, corruption, government effectiveness, rule of law, voice and accountability...
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Michael Polanyi’s understanding of science and value, and of social, economic and political systems in a free society, can help us in today’s divisive political climate. Polanyi was conservative in his respect for tradition and the free market, his criticisms of socialist central planning and government control, and his advocacy of an individual’s...
Article
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Numerous countries cut payroll taxes in response to COVID-19, including China, which reduced employer contributions by up to 21 percentage points. We use administrative data on more than 800,000 Chinese firms to evaluate payroll tax cuts as a business relief measure. We estimate that the tax cuts cover 31.5% of the decline in business cash flow, bu...
Article
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Making the Nigerian citizens aware of taxation, its benefits, and also making the process of paying and collection of taxes seamless, added with public notices on how the taxed money be utilised will create trust in the citizens, and will propel tax payments rather than evasion.
Preprint
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Özet Bu çalışmada, 2019 yılına ait Hanehalkı Bütçe Araştırması ile Hanehalkı Gelir ve Yaşam Koşulları Araştırması veri setleri kullanılarak maliye politikası araçlarının Türkiye'deki gelir eşitsizliği ve yoksulluk üzerindeki etkileri incelenmiştir. Çalışma kapsamında maliye politikası araçları altında yer alan doğrudan ve dolaylı vergiler, sosyal t...
Article
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Environmental innovations play a vital role in reducing air pollution and the number of pollution-related mortality. Most of the previous studies have examined the role of eco-innovations in environmental quality. However, to our knowledge, no study has evaluated the effects of eco-innovation on air pollution as a cause of mortality. For this purpo...
Article
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(This article belongs to the Section Fishery Economics, Policy, and Management) The vast expanse of China’s land surface results in the country’s environment varying from region to region. Environmental changes impact on China’s industries, markets, and trade, indirectly affecting not only the country’s economy but also the people who depend on aq...
Article
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Background: This study aimed to assess the impacts of achieving a 10% alcohol reduction target and different alcohol policy interventions on NCD premature deaths during 2010–2025 in Thailand. Methods: The researchers estimated the impacts on three main NCDs: cancers, cardiovascular diseases, and diabetes. These represent two ideal scenarios, which...
Article
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Zusammenfassung Hintergrund und Ziele Schon in der frühen Phase der global sehr verschieden verlaufenden COVID-19-Pandemie zeigten sich Hinweise auf den Einfluss sozioökonomischer Faktoren auf die Ausbreitungsdynamik der Erkrankung, die vor allem ab der zweiten Phase (September 2020) Menschen mit geringerem sozioökonomischen Status stärker betraf....
Article
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We develop a framework for analysing the loss of social welfare due to taxation, where tax progressivity and regressivity, measured by the Kakwani index, are given interpretation in terms of welfare gain and loss, respectively. Our framework generalises the framework of Kakwani and Son (J Econ Inequal 19:185–212, 2021), by taking account of the int...
Chapter
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This chapter examines environmental targets, environmental externalities, and environmental policy instruments in the context of environment and resource management. In trying to achieve the overall goal of environment and resource management, there is the need for environmental objectives and targets to be set, so that, by relying on environmental...
Article
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This paper analyses the role of renewable energy, ecological footprint and institutions on economic growth (measured by per capita GDP) in Francophone Africa using the generalised method of moments (GMM). The results show that renewable energy is negatively correlated with economic growth, which is likely attributable to the high share of woody bio...
Article
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Based on the innovative database, we use a discounted cash flow model to study the rent sharing and the mining tax design in African gold‐producing countries. Two main tax designs emerge: those that favour production‐based taxes in order to secure government's revenues and those that favour profit‐based taxes to support economic efficiency. From th...
Article
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Recently, policymakers have been developing some policies to improve environmental quality. Environmental taxes are the most important of these policies. This study examines the effects of transport taxes, economic growth, and fossil fuel energy consumption on air pollution within the Environmental Kuznets Curve (EKC) hypothesis framework. The stud...
Article
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Fiscal policy comprises two elements, namely income and expenditure. The ways in which a government collects income through taxes, and spends it, are influenced by the societies and contexts for which the policy was designed. As such, fiscal policy is not immune to gender stereotyping. The traditional notions of men as ‘breadwinners’ and women as ‘...
Article
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A growing literature emphasizes that the output effect of fiscal consolidation hinges on its composition, as the choice of increasing revenues vs cutting expenditure is not neutral. Existing studies, however, underscore the role of local governments in a federal setting. Indeed, transfer cuts at the central level might translate into higher local t...
Article
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Growing climate change concerns are driving interest in alternative energy carriers to fossil fuels. Methanol (MeOH) is a promising candidate to alleviate the challenges faced by hydrogen regarding transportation and storage, with a developed pre-existing infrastructure and a well-known and scalable synthesis process. This study presents a techno-e...
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We study the effects of cash-flow taxation on firms’ entry and investment decisions when there is bankruptcy risk and when banks face asymmetric information problems in financing heterogeneous firms. When there is moral hazard, firms under-invest, while with adverse selection too many firms enter. Cash-flow taxation applying to both real and financ...
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Environmental quality has been pondered as an essential aspect of sustainable development across the global economies. Several factors such as economic development, income inequality, transportation, and environmental expenditures drastically influence environmental quality. More specifically, the transport sector is a major contributor to carbon e...
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In a setting in which an agent has a behavioral bias that causes an underestimation or an overestimation of the health consequences of sin goods consumption, the paper studies how a social planner can affect the demand of such goods through education and taxation. When only optimistic consumers are present, depending on the elasticity of demand of...
Article
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AimWhile sweetener taxes are prevalent worldwide to mitigate the excess consumption of sweeteners that are believed to contribute to obesity, in the United States, a sweetener tax is less effective if applied to aggregate sweetener consumption rather than only to consumption by obese consumers. The demand for sweeteners is not equal across all cons...
Article
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From an epidemiological perspective, the COVID-19 pandemic is a public health crisis. From an economic perspective, it is an externality and a social cost. Strikingly, almost all economic policy to address the infection externality has been formulated within a Pigovian analysis of implicit taxes and subsidies directed by a social planner drawing on...
Article
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In developing countries, taxation is perceived as a brake on economic growth. Indeed, taxes in most of these countries are not sufficiently adapted to the specificity of the taxpayer and often do not consider the weak administrative capacity of the countries in the region. In this context, reforms have been initiated over the last decade to create...
Article
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We solve the nonlinear income tax program for rank-dependent social welfare functions, expressing the trade-off between size and inequality using the Gini and related families of positional indices. Absent bunching, ranks in the actual and optimal allocations are invariant. Exploiting this feature, we provide new, simple, and intuitive tax formulas...
Article
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We investigated the relationship between holistic processing and face processing using a latent variables approach. Three versions of the composite paradigm were used to measure holistic processing: Vanderbilt Holistic Face Processing Test, a sequential composite matching task, and a simultaneous composite matching task. Three tasks were used to me...
Article
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In this paper, we investigate the SEC review of tax disclosures in the 10-k filings of family firms in the USA over the period 2004− 2018. Relying on agency theory, we show that family firms are less likely to receive an SEC comment letter that identifies deficiencies or omissions in tax disclosures than non-family firms. We further document that f...
Article
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U.S. states have taken varied approaches to licensing cannabis businesses under federal prohibition, but up to now there is limited research on cross-state licensing approaches. This paper provides a systematic analysis of the current licensing strategies taken by all states that have passed medical cannabis laws (MCLs)/recreational cannabis laws (...
Article
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The cause of this study is to offer the implications of a real-international marketing strategy. By sampling the ethical elements of investing in investors on the Pakistan Stock Exchange, which emerges as a promising investment destination, studies indicate their outcomes on funding delight and investment objective. Behavioral elements has taken fr...
Article
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We study how a capital income tax and a wealth tax affect an investor's valuation of a company's stock in an efficient international capital market. Using a one-period model, a model of infinite horizon where the asset generates a future cash flow that is a martingale, and a finite horizon model where we abandon the martingale assumption, we find t...
Article
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La Dirección de Impuestos y Aduana Nacionales (DIAN) en Colombia surge como una entidad encargada de la regulación de las actividades tributarias y del manejo de los ingresos y egresos de activos nacionales y externos. Al tener un supuesto en ejecución como el mencionado anteriormente, resultaría irrisorio pensar en la posibilidad de una malversaci...
Article
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Despite the People's Republic of China government being the most aggressive in pursuing the carbon neutrality goal, it remains the world's largest carbon emitter and polluting country. This study used 31 provinces' panel data from 2010 to 2019 to compare fiscal decentralization's impact on regional carbon emissions. It applied SBM-DEA undesirable m...
Article
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Recent monetary policy analyses show the profound implications of progressive taxation for monetary policy. This paper investigates how progressive taxation on labor income changes the effect of model uncertainty by introducing robust control. We obtained the following results: (i) Higher progressive taxation decreases the effect of model uncertain...
Article
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RESUMEN Colombia ha avanzado representativamente en la implementación de las tecnologías de la Información y la comunicación (TIC), lo que ha permitido que el Gobierno nacional plantee estrategias de control directo sobre las transacciones comerciales que realizan los contribuyentes. Es por lo anterior que el presente artículo de investigación inic...
Article
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Stock forecasting is a method that uses historical data and mathematical models to predict the future movement of stocks. It gives an indication of how much profit or loss an investment can make. The use of machine learning for stock forecasting has been widely. But many studies do not take into account correlations between stocks and likelihood th...
Article
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RESUMEN Durante décadas la producción y comercialización de calzado en Bucaramanga ha sido reconocida a nivel nacional e internacional, caracterizándose por su calidad y gran variedad de diseños que los posicionan en los primeros lugares de la moda en general. En este sector se encuentran diseños exclusivos de calzado, de igual manera se evidencia...
Article
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El efecto económico en materia de evasión en la implementación tributación de las criptomonedas para personas naturales en Colombia. Resumen En este artículo se abordarán los aspectos más relevantes que afectan la declaración de renta de personas naturales en un contexto de regulación tributaria por las criptomonedas, todo esto se logrará realizand...
Preprint
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This study presents a three-stage game demonstrating how consumer demands for products and trees and net-zero emission requirements can affect a firm's incentive to undertake carbon capture, utilization, and storage technology (CCUS) efforts. On the policy front, the regulator sets a combination of carbon footprint tax for products and carbon offse...
Article
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El propósito de esta investigación es analizar el impacto al contribuyente, si se diera la unificación de la normatividad de industria y comercio en Colombia; para esto, se investigaron los elementos del tributo (hecho generador, tarifas), sanciones, y las etapas requeridas en el cumplimiento de la obligación, como lo son: inscripción, presentación...
Article
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RESUMEN: Analiza la evolución que ha tenido en Chile la tributación del mayor valor obtenido al enajenar acciones, que parte con la diferencia misma entre rentas y ganancias de capital, que es una distinción clásica de los sistemas cedulares. Al revisar los cambios que se van haciendo a esta regulación, muestra desde los problemas que causa recurri...
Article
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Este artigo discute fotografia e afro-religiosidade com base em minha experiência como fotógrafa e pesqui�sadora no campo religioso afro-gaúcho. Inicialmente, situo a relação entre fotografia e religiosidade afro- -brasileira buscando compreender diferentes face�tas da obtenção de imagens técnicas no âmbito do sagrado. Sem fazer uma revisão hist...