CSRTax managementEnvironmentalSocial and Governance (ESG)We examine the effects of taxes on Corporate Social Responsibility (CSR). Employing a tax reform in Korea that imposed a new tax on cash retention, we find that treated firms improved CSR performance after the tax reform was enacted. This ...
What Is the Progressive Nature of Taxation? Tax cuts affect individuals differently because of the progressive nature of the tax. Reducing taxes on a family with a smalladjusted gross income(AGI) will save them less in total dollar amounts than a slightly smaller tax cut on a family with a ...
Along with state and federal income tax, small businesses may also pay self-employment tax, payroll taxes, capital gains tax, property tax, sales tax, dividend tax, and/or excise tax. Each state has different taxation rules, with some states being more favorable to small business owners than...
How Long Does TCJA Last? The tax cuts implemented through the TCJA will expire at the end of 2025 unless Congress takes steps to renew some or all of them.1 The Bottom Line The Tax Cuts and Jobs Act will affect all taxpaying Americans to some extent from the 2018 tax year through at...
How does the Government influence the management of the economy through its fiscal policy and taxation? Explain how corporate tax cuts could be an engine for economic growth. How would a 5% increase in taxes on income from home-based businesses affect aggregate demand and short-run aggregate supp...
I do not see how this in any way contradicts what I said. They say that all forms of income respond the same way and that high rates of taxation up to about 84% do not have a negative effect on the economic activity, which is what I said. They are not directly addressing how we ...
Liu, Y. Does innovation success reduce the cost of financing? Evidence from private investments in public equity. Financ. Res. Lett. 2022. [Google Scholar] [CrossRef] Kwak, T.; Lee, B.; Kwon, H. Does Tax Policy Affect Corporate Investment?: Tax Adjustment Tobin Empirical Analysis of Kore...
The Trump tax cuts were estimated to cost the government $1 trillion, according to the Joint Committee on Taxation. This $1 trillion figure is the result of the overall $1.456 trillion the TCJA would cost over the long term, minus the roughly $451 billion it would create via an annual 0....
The results of the OECD’s work are only slowly starting to be more visible; 37% of tax and finance executives (one percentage point higher than in our 2021 survey) say they use MAP, though this figure does grow among the largest companies. However, many businesses may not be awa...
Does democracy affect taxation? Do varieties of democratic institutions affect levels of revenue, methods of collection, and distributions of tax burdens? Many political scientists believe so despite the currently mixed evidence. Moreove... AC Gould,PJ Baker - 《Annual Review of Political Science》 ...