doi:10.2139/ssrn.3921331Tax returnDisclosureInformation asymmetryTransparencyTax return information is often complex and difficult to interpret. Whether its public availability benefits unsophisticated users remains an empirical questionSocial Science Electronic Publishing...
Research in the West shows that corporate tax is an important determinant of labor demand.Does this theory apply in China? Most listed firms in China are state-controlled.Does this special background affect the relationship between corporate tax and labor demand? Using the corporate income tax ref...
To what extent does a tax credit affect firms' R&D activity? What are the mechanisms? This paper examines the effect of R&D tax credits on firms' R&D expenditure by exploiting the variation across firms in the changes in the eligible tax credit rate between 2000 and 2003. Estimating the firs...
When you still owe the IRS for past taxes, it’s likely that the agency will be more willing to work with you—such as allowing you to pay your tax in monthly installments. To find out more about how owing the IRS will affect your credit watch this video
Overcoming the pink tax is just one financial planning obstacle for women. Not only do they have to pay more than men for some items, they tend to earn less than men and take more time off from work to care for children and parents. That can affect their savings...
Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority's power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The ...
Kishida, who has vowed to rectify wealth disparities, had previously said reviewing financial income tax would be an option in addressing income gaps. The absence of the financial income tax in its campaign platform may indicate a tug of war within the LDP between lawmakers backing ef...
(2017). Does Tax Risk Affect Investor Valuation of Tax Avoidance?. Journal of Accounting, Auditing, and Finance, prepublished February 1, 2017, DOI: 10.1177/0148558X17692674.Drake, K., S. Lusch, and J. Stekelberg 2017. Does tax risk affect investor valuation of tax avoidance? Journal of ...
How Does Government Ownership Affect Firm Performance? Evidence from China's Privatization Experience The effect of government ownership on firm performance remains a controversial issue, especially in a transitional economy like China. Government ownership... S Qian,WHS Tong,T Jing - 《Journal of Bus...
As a result, the tax policy will affect Airbnb hosts as well. Airbnb hosts who successfully rent out their properties to guests through the platform must now need to report their business income and pay associated sales taxes for their generated revenues. As a result, Airbnb hosts that do ...