Because public disclosure of TRI is rare, I rely on features of the US syndicated loan market to indirectly examine the usefulness of TRI to investors.Footnote3Lenders frequently request TRI when evaluating bank loan applications (Minnis and Sutherland2017). Further, private information provided to s...
Additionally, our findings contribute to the discourse on how financial constraints and product market power influence managerial decisions, providing valuable perspectives for tax regulators and investors. Funding We thank College of Business and Law, RMIT University Australia for financial support for ...
2025-01-14The federal government has several taxes on gratuitous transfers — meaning transfers where no consideration was given, or the consideration given was less than the fair market value (FMV) of the property transferred — and includes inter vivos gifts and transfers of property from a ...
Could a universal family payment improve gender equity and reduce child poverty in Australia? A microsimulation analysis The Australian income tax and transfer system has undergone considerable reform since the mid 1980s. As a number of commentators have pointed out, one impact of reforms to cash ...
Another possible explanation is tax evasion—perhaps death certificate can be forged (possibly more likely with pre-1945 reforms studied by Kopczuk & Slemrod (2003a), than in recent years in Australia or Sweden). The response may also be due to avoidance: there may be some control over the...
Reports on the revised treasury tax plan that require U.S. banks to report to foreign governments about the interest the residents earn on U.S. deposits. Exceptions to the governments in Latin American countries; Proposal designed to catch U.S. citizens pretending to be foreign nationals; Fear...
Devos, K., & Zackrisson, M. (2015). Tax compliance and the public disclosure of tax information: An Australia/Norway comparison. eJournal of Tax Research, 13(1), 108–129. Google Scholar Farrar, J., Kaplan, S., & Thorne, L. (2019). The effect of interactional fairness and detect...
Participant countries in these negotiations were Australia, Brunei, Cambodia, China, India, Indonesia, Japan, Laos, Malaysia, Myanmar, New Zealand, the Philippines, Singapore, South Korea, Thailand, and Vietnam (Baltensperger and Dadush 2019: 2). These agreements are the result of the great ...
Maxim (2021) shows that in Australia, lowering payroll tax and goods and services tax on the seven most commonly used commodities generates a negligible employment double dividend. Only a handful of studies examine the efficiency–equity trade-off inherent in the choice of RR via mixed/hybrid RR...
Countries such as the United Kingdom and Australia have published Pillar 2 cases to discuss domestic minimum taxation policies to protect the right to tax the Company’s interests. The Gilty tax system, introduced in 2017 by the United States, the main promoter of the Pillar 2 initiative, ...