WebCSR in this study failed to moderate the effect of tax avoidance on firm value. ... C. K., & Rasiah, R. (2016). Corporate Tax Avoidance and Performance: Evidence from China's … WebThis paper examines the interaction between income diversion and firm performance. Using unique Russian banking transaction data, I identify 42,483 spacemen, fly‐by‐night firms …
Ownership structure’s effect on financial performance: An …
WebOct 10, 2011 · This literature provides mixed evidence on the impact of firm-level corporate tax planning on firm's equity market returns and future performance (e.g., Desai and … WebBack-of-the-envelope calculations suggest that the observed average increase in business property taxation between two consecutive years (0.05 percentage points) induces … falso alarme
EconPapers: Taxes, Theft, and Firm Performance
WebNov 1, 2024 · In addition, for the third category, Sec. 165 (e) states that "any loss arising from theft shall be treated as sustained during the taxable year in which the taxpayer … WebDec 6, 2005 · This corporate governance view of taxes provides a novel justification for the existence of a separate corporate tax based on profits. Tests of the corporate governance implications using Russian data provide evidence consistent with model implications. We test the tax implications in a panel of countries. Consistent with the model, we find ... WebDownloadable! The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical … convert transmitter from aa