|
|
|
|
|
Astrida Miceikiene,Erika Besuspariene
Pág. 261 - 272
|
|
|
|
|
|
|
|
|
|
|
Ping Xiao and Haiyan Wang
In response to the optimal operation of ocean container ships, this paper presents a two-level planning model that takes into account carbon tax policies. This model translates the CO2 emissions of ships into carbon tax costs and aims to minimize the ove...
ver más
|
|
|
|
|
|
|
|
|
|
|
Teodora Tica
Pág. 11 - 20
Research Question: The aim of this paper is to present the effect of corporate income tax on capital structure in the food industry of the Republic of Serbia. Motivation: Based on the empirical results of Moradi & Paulet (2018) and Kuc & Kalicani...
ver más
|
|
|
|
|
|
|
|
|
|
|
Robert Martin Hull
We extend the performance comparison study of nonprofits (NPs) and pass-throughs by examining large NPs and large C corporations (CCs). Unlike that study, we also examine performance outcomes under two different tax shield policies. We use the Capital St...
ver más
|
|
|
|
|
|
|
|
|
|
|
Shihao Shan, Hongzhen Ni, Xichen Lin and Genfa Chen
As one of the important policy measures to promote water conservation and efficient utilization, the evaluation of water resources tax reform policy regarding its water saving and economic impact (WSEI) is a fundamental prerequisite for policy implementa...
ver más
|
|
|
|
|
|
|
|
|
|
|
Belle Fille Murorunkwere, Origene Tuyishimire, Dominique Haughton and Joseph Nzabanita
Detecting tax fraud is a top objective for practically all tax agencies in order to maximize revenues and maintain a high level of compliance. Data mining, machine learning, and other approaches such as traditional random auditing have been used in many ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Selviana Lelan Naitili,Atika Jauharia Hatta Hambali,Nurofik Nurofik
Pág. 420 - 430
The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises...
ver más
|
|
|
|
|
|
|
|
|
|
|
Marco Lovati, Pei Huang, Carl Olsmats, Da Yan and Xingxing Zhang
Urban Photovoltaic (PV) systems can provide large fractions of the residential electric demand at socket parity (i.e., a cost below the household consumer price). This is obtained without necessarily installing electric storage or exploiting tax funded i...
ver más
|
|
|
|
|
|
|
|
|
|
|
Robert Hull and Shane Van Dalsem
This paper?s purpose is to compare nonprofits with pass-throughs in terms of valuation, leverage, and growth. To achieve this purpose, we use the Capital Structure Model. This model determines maximum firm valuation through incorporating real data (tax r...
ver más
|
|
|
|
|
|
|
|
|
|
|
Robert Hull
Corporate finance research focuses on C corps (CCs) neglecting pass-throughs (PTs). We answer this neglect by examining PT outputs for the categories of debt choice, valuation, and leverage gain. In the process, we expand on the nongrowth PT research and...
ver más
|
|
|
|
|
|