literature reviewreal estate taxationfunctioninfluenceTaxation on real estate has become a more and more important question in China. Although a great deal of literature on taxation of real estate have been published, consensuses need to be made in many aspects. This paper sorted literature in ...
A Review of the Tax Competition Literature The paper reviews the theoretical literature on capital tax competition relevant for capital taxation in the European Union. The basic tax competition mode... S Krogstrup - 《Iheid Working Papers》 被引量: 63发表: 2002年 Accelerating Downhill: How the...
This mimeo provides a literature review of corporate income taxation. The results in the literature are then used to try to understand the most likely implications of a Finnish corporate income tax rate cut in 2014. The literature identifies a number of margins that respond to corporate income ta...
税收与经济增长关系的文献综述ALiteratureReviewoftheRelationshipBetweenTaxationand 内蒙古财经学院学报 2012年 第4期 税收与经济增长关系的文献综述 夏晓婷 (内蒙古财经大学 研究生处,内蒙古 呼和浩特 010070) [摘要]国内外学者对税收如何影响经济增长的问题进行了较多研究,既包括理论研究也包括经验分析,但相关研究并 未得...
[33]Wu, Y. (2012) A Brief Analysis of the Impact of Tax on the Pricing of Imported Luxury Goods. Taxation Research, 2, 11-12. [34]Li, F. and Hu, K. (2011) Study on the Causes and Countermeasures of the Outflow of Luxury Goods. ...
Therefore, in our view, the summary of the literature review for the accounting standard setters and regulators of taxation on tax accounting decisions in collaboration with some reference value. 翻译结果4复制译文编辑译文朗读译文返回顶部 Therefore, we believe that the review of the literature summary...
However, the previously studies on the relationship between redistributive function of tax and inequity have ignored how the inequity influence the taxation and its function. That will lead to an endogeneity problem. This paper first analyzes the mutual influence between tax policies and income ...
This paper aims to review the literature on gender diversity on top management teams and its impact on firm’s performance and audit quality. Over the period of 1997–2023 a total of 125 published articles were identified. Main findings reveal that literature on gender diversity continues to be...
This paper analyses the international literature regarding the relationship between accounting and taxation in the last 20 years. To this purspose we reviewed the 3 international economic databases (EMERALD, EBSCO and SCIENCE DIRECT). We have found various studies approaching this relationship, the main...
(2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process. Findings This paper finds that the extant literature has produced fruitful insights into the...