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Book part
Publication date: 18 December 2016

Yaron Lahav and Galla Salganik-Shoshan

Our study concentrates exclusively on the domestic effective tax rate (ETR), with the purpose of finding and characterizing their financial determinants. Using data on…

Abstract

Our study concentrates exclusively on the domestic effective tax rate (ETR), with the purpose of finding and characterizing their financial determinants. Using data on almost 5,000 US companies between fiscal years 2003 and 2010, we use regression analysis to find that the domestic ETR is affected by company size (as measured by sales), the extent to which the company is leveraged, level of fixed assets intensity, and the state of the economy. In addition, we find that domestic ETRs are also affected by the company’s level of internationality, which counterintuitively implies that the greater the company’s international activity, the less domestic taxes it pays for every dollar of US income. Both financial managers and policy makers can use our findings to reduce tax liabilities domestically, and to improve corporate tax regulations. While several attempts are made in the literature to compare ETRs of corporations that reside in different geographic locations, this is the first to characterize ETR determinants.

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Advances in Taxation
Type: Book
ISBN: 978-1-78635-001-5

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Book part
Publication date: 8 November 2021

Sang Ayu Putu Piastini Gunaasih

In this study, the taxation knowledge, service, and sanction of the head of village government financial affairs (KAUR of village financial) in Gunung Kidul Regency…

Abstract

In this study, the taxation knowledge, service, and sanction of the head of village government financial affairs (KAUR of village financial) in Gunung Kidul Regency, Indonesia, were investigated. The data were the primary data obtained by using questionnaires and interview methods. The respondents consisted of 144 of the KAUR of village financial in Gunung Kidul Regency. The sampling data were obtained using a convenience sampling method and then examined by validity test, reliability test, classical assumption test, adjusted R2, and t-value test. The obtained questionnaire data showed that the data were valid, reliable, and appropriate to the classical assumption test. The adjusted R2 showed a strong correlation of the dependent variable to the independent variable. Furthermore, the t-tested value results showed that the KAUR of village financial in Gunung Kidul Regency fully understood the responsibility of the taxation knowledge, services, and sanctions.

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Environmental, Social, and Governance Perspectives on Economic Development in Asia
Type: Book
ISBN: 978-1-80117-895-2

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Book part
Publication date: 9 December 2020

Jeremy Lee and Alexey Nikitkov

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce…

Abstract

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid collection and remittance of tax on their sales.

In this paper, we search for the solution to this problem through the analysis of three tax collection models: vendor, financial institution, and internet service provider (ISP). In addition, we examine administrative tools that enable more effective collection as well as inducements for taxpayers or collection agents to carry out their responsibility.

We conclude that the ISP collection model is not feasible at this time. On the other hand, we find that the vendor model, when supplemented with appropriate administrative tools and inducements, and the financial institution model, both represent viable options for policymakers to consider.

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Article
Publication date: 19 July 2019

Nizar Mohammad Alsharari

The purpose of this paper is to gain insight into how well past reforms have performed against revenue, equity and efficiency benchmarks of tax policymaking, so that the…

Abstract

Purpose

The purpose of this paper is to gain insight into how well past reforms have performed against revenue, equity and efficiency benchmarks of tax policymaking, so that the direction of future reform of tax system might be determined. It also presents a comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region over the data set period 1990-2012.

Design/methodology/approach

By overviewing the development and relative significance of resource revenues, allocating non-resource taxes and examining the tax policies of constituent countries, this paper presents a comparative review of taxation and revenue trends in the MENA region.

Findings

Findings showed, on average, a slight decline in non-resource revenues against the significant rise in income from resources. The analysis of government revenues and current taxation structures provide insight into how prior reforms have performed against the standard measures of tax policy-making (i.e. revenue, equity and efficiency) and directions for change leading to the establishment of simple tax systems. The study observes regional differences, such as the higher tax and revenues of the Maghreb sub-region over the Mashreq, except for value-added tax, where low rates were associated with equal or greater revenue. Similarities were also found, including the partial compensation by income taxes (not indirect taxes) for revenue lost through trade liberalization. The challenges of tax reform are found to vary across countries and opportunities for improving equity and reducing the complexity of tax systems across the region are identified.

Research limitations/implications

Reforms in all tax systems could have major implications for the country, employment, earnings and tax revenues; but recommendations would require political value judgments and government decisions. The study suggests eliminating the current tax system, thereby replacing one of the more distortionary taxes in the current system with a neutral and efficient tax.

Originality/value

The paper signals the need, even of the oil-rich states of the Gulf Cooperation Council, for governments to build tax systems capable of capturing and spending revenues effectively into the future.

Details

Pacific Accounting Review, vol. 31 no. 4
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 10 October 2016

Fernando Antonio Slaibe Postali

The purpose of this paper is to investigate whether Brazilian municipalities are losing efficiency when collecting local taxes in response to oil windfalls. In particular…

Abstract

Purpose

The purpose of this paper is to investigate whether Brazilian municipalities are losing efficiency when collecting local taxes in response to oil windfalls. In particular, the paper aims to analyze the hypothesis that these grants encourage the benefiting municipalities to collect taxes with excessive administrative costs.

Design/methodology/approach

The author estimate a stochastic cost frontier with fixed effects and investigate whether oil revenues impact on the efficiency scores.

Findings

The results reveal that the municipalities benefitting from oil revenues (royalties) reduce their efficiency in collecting taxes in response to such grants, which signals that they generate some type of X-inefficiency in municipal public management.

Research limitations/implications

The stochastic cost frontier requires the calculation of input prices for public sector.

Originality/value

Using a cost frontier, it is possible to avoid the problem of mixing technical efficiency with unobservable preferences on public goods, as well as to focus on economic efficiency instead of technical one.

Details

Journal of Economic Studies, vol. 43 no. 5
Type: Research Article
ISSN: 0144-3585

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Article
Publication date: 2 August 2019

Tina Ting Swan, Bruce Qiang Sun and Frederick Floss

The purpose of this paper is to show how the taxation effect on cross-state smuggling can be a valid instrumental variable for lagged and future consumption together with…

Abstract

Purpose

The purpose of this paper is to show how the taxation effect on cross-state smuggling can be a valid instrumental variable for lagged and future consumption together with the local price series.

Design/methodology/approach

On the same grounds, the authors raise the question using the rational-addiction model by noticing that the neighboring price differentials really capture the possible smuggling or bootlegging effects.

Findings

Moreover, the authors look into the extended model to test the key condition that the expected future financial consequences will affect the current consumptions.

Originality/value

This supports the rational-addiction model, which can be used to plan the taxation for the forward-looking consumptions.

Details

Journal of Economic Studies, vol. 46 no. 3
Type: Research Article
ISSN: 0144-3585

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Book part
Publication date: 1 April 2007

Manoranjan Dutta

Abstract

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European Union and the Euro Revolution
Type: Book
ISBN: 978-1-84950-827-8

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Abstract

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Taxing the Hard-to-tax: Lessons from Theory and Practice
Type: Book
ISBN: 978-1-84950-828-5

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Article
Publication date: 1 June 1989

Margaret J. Nowak and Steven Ward

Still, (1986) has claimed that representation of women in management is low and has changed little since the late 60s. There may be structural reasons for this, in…

Abstract

Still, (1986) has claimed that representation of women in management is low and has changed little since the late 60s. There may be structural reasons for this, in particular concentration of women in a relatively restricted spread of occupations and industries. Perceived lack of long term career commitment by women has also been put forward as a factor (Still, 1986; Rosenfeld, 1979). Interaction will exist between women's human capital investments and career commitment. It is also claimed that women may have lower motivation to succeed and that this could account for their low participation rates in upper management (Albrech, 1978; O'Leary, 1974).

Details

Equal Opportunities International, vol. 8 no. 6
Type: Research Article
ISSN: 0261-0159

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Article
Publication date: 1 March 2002

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property…

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property Management Volumes 8‐19; Structural Survey Volumes 8‐19.

Details

Property Management, vol. 20 no. 3
Type: Research Article
ISSN: 0263-7472

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