Literature Review on Income Tax Base: Worldwide or Territorialdoi:10.1166/asl.2018.11361Setyowati, Milla SeplianaAdvanced Science Letters
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...
Since China’s reform and opening up, China’s economic level has improved significantly and obtained a fast steady development; residents’ disposable income has increased rapidly. Based on the economic growth, the rich people quickly emerge and have a
This paper reviews the literature on the effects of International Financial Reporting Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival literature on how IFRS adoption affects: financial reporting quality, capital markets, corporate decision making, stewardship and gov...
As an important fiscal tool, tax cuts have always played a key role in narrowing the income gap. 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 ...
3.To study the effects of literature review writing by senior medical students in training their self-study ability,we made a survey on the issue in the form of questionnaire among some senior medical students of our university.为探究撰写文献综述对培养医学生自学能力的作用,我校就以上问题对部分学...
To Adopt or Not To Adopt: A Literature Review on Barriers to Citizens' Adoption of E-Government Services 来自 学术范 喜欢 0 阅读量: 18 作者:B Distel,N Ogonek 摘要: Distel Bettina, Ogonek Nadine 会议时间: 2016 被引量: 2 收藏 引用 批量引用 报错 分享 全部来源 免费下载 求助全文 ...
While there is still a debate in the literature as to whether this is true (e.g., Polsky 2018), prior research has not quantified the costs and benefits to evaluate this choice rigorously. To that end we ask two questions. First, what is the magnitude of the tax benefits being ...
With this paper, we provided two major contributions to the literature on retirement saving. As a starting point, we developed a general chart of retirement saving choices, extending the work of Hurd and Panis (2006). These authors focused exclusively on choices at job change or retirement age...
摘要：We derive a fully non-linear optimal income tax schedule in the presence of private insurance. We fill the gap in the literature by studying the optimal tax formula with a comprehensive structure of the private markets—including incomplete markets models—both theoretically and quantitatively. ...