2015. Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms. The International Journal of Accounting 50 (4): 435-457.Jaafar, A., & Thornton, J. (2015). Tax havens and effective tax rates: An analysis of private versus public European firms. The ...
aEmployers in both private and public sector is obliged to pay the employer's social security contribution on labour costs. The employers’ social security contribution are regionally differentiated, so that the tax rate depends on where the business is located. In 2010, the rates vary from 0%...
Stock ownership in a public company may be received by a company executive as part of a compensation package, with company expectations or regulatory requirements that the executive will hold the stock for a certain length of time. z z A desire for control. Majority ownership brings control ...
Public-private partnerships involve collaboration between a government agency and a private-sector company that can be used tofinance, build, and operate projects, such as public transportation networks, parks, and convention centers. Financing a project through a public-private partnership can allow a...
and regional and global integration (IFC, 2011). In fulfilling these roles, the private sector faces both internal and external challenges. The internal challenges border on profitability, paying market rates and management capabilities, whereas the external challenges centre on the policy setting and ...
Optimal Capital Structure: The target capital structure of a private company is less straightforward, as the cost of equity and cost of debt will be higher for a private company than for a comparable public counterpart. Market Value of Debt: Like the equity value, the market value of the pri...
This paper provides an overview of the public finances of the Cape Colonyin the period during which it was governed by the Dutch East India Company(1652–1795). Using information from secondary sources, the paper discussesthe expenditures and revenue sources of the Company at the Cape; inadditio...
By taking public companies private, private equity firms say they remove the public scrutiny of quarterly earnings and reporting requirements to allow them and the acquired firm's management to take a longer-term approach to improve the company's fortunes. ...
birth rate is nearly ideal for overall standard of living, but that birth rates in parts of Asia and Europe are so low that they reduce living standards when public and private costs are included. Low birth rate can bring surprising economic benefits: Global Study Mourners wishing to avoid wha...
Carried Interest Tax Rate An area of particular controversy relating to fees is thecarried interesttax rate. The fund managers’ management fee income is taxed at income tax rates, the highest of which is 37%.5But earnings from carried interest are taxed at the much lowerlong-term capital gai...