Zobrazeno 1 - 10
of 41
pro vyhledávání: '"Charles W. Swenson"'
Autor:
Charles W. Swenson
Publikováno v:
Economic Development Quarterly. 36:33-42
Tourist taxes are an important source of revenue for many governments. In the United States, all states impose them in the form of hotel/motel occupancy taxes, yet there is little ex post evidence as to whether such taxes affect occupancy rates. This
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0e9e15b25f6d3834784da65b367b856d
https://doi.org/10.1177/08912424211046172
https://doi.org/10.1177/08912424211046172
Autor:
Namryoung Lee, Charles W. Swenson
Publikováno v:
Investment Management & Financial Innovations, Vol 15, Iss 4, Pp 35-47 (2018)
In 2011, Korea required all firms to report all value added tax (VAT) invoices electronically to tax authorities. This unique law provided a natural experiment to examine the effects of this disclosure on income taxes and firms’ related responses.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1f4df063440c8a214b60f68666394561
https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/11003/imfi_2018_04_Lee.pdf
https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/11003/imfi_2018_04_Lee.pdf
Autor:
Charles W. Swenson, Namryoung Lee
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 26:362-381
In 2005 the Korean government instituted a mandatory cash receipts system to curb tax evasion by cash-based companies in the retail sector. We estimate that the system significantly decreased business tax evasion, and was cost-effective. Because it w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6967215cb77f6a414df4781399fdd4ce
https://doi.org/10.1080/16081625.2017.1302348
https://doi.org/10.1080/16081625.2017.1302348
Publikováno v:
SSRN Electronic Journal.
A growing literature, typically using “bags of words” dictionaries, examines the information content of text in financial accounting disclosures. We generate context for our text analysis to help predict effective tax rates using two approaches.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a308fe537686474216a320e24a690955
https://doi.org/10.2139/ssrn.3684838
https://doi.org/10.2139/ssrn.3684838
Autor:
Charles W. Swenson
The employment impacts of US Environmental Protection Agency (EPA) brownfield grant sites are examined. Such sites are eligible for tax incentives which can provide additional funds for cleanup. Using establishment data, employment within close proxi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::79cffbbbeea7a46911fc86b3efcaee61
https://doi.org/10.1108/s1058-749720190000026004
https://doi.org/10.1108/s1058-749720190000026004
Autor:
Charles W. Swenson
Publikováno v:
Economic Development Quarterly. 31:65-80
This study examines whether state movie production incentives are effective in attracting and/or retaining movie production. The issue is of significant policy interest because of the large amounts spent by states for such subsidies. This study finds
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::33dcf447c820a1162a62ae0c5b9fbc7e
https://doi.org/10.1177/0891242416674807
https://doi.org/10.1177/0891242416674807
Autor:
Namryoung Lee, Charles W. Swenson
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 26:47-59
We propose and test a simple model of international tax shifting, which shows that multinational firms’ abilities to engage in tax arbitrage are functions of the benefits and costs of doing so. We use a large database of publicly traded firms of ov
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ba40a2be32b80d2b9c424a6c8d5e2334
https://doi.org/10.1016/j.intaccaudtax.2016.02.001
https://doi.org/10.1016/j.intaccaudtax.2016.02.001
Autor:
Charles W. Swenson
Publikováno v:
International Journal of Public Policy and Administration Research. 3:1-13
There is relatively little research on whether city business tax structures either attract or repel business activity. Using very precise establishment-level data, the study examines the economic impacts of such taxes on all U.S. cities with populati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6b76ceee48d096cb32b562775bbdffd1
https://doi.org/10.18488/journal.74/2016.3.1/74.1.1.13
https://doi.org/10.18488/journal.74/2016.3.1/74.1.1.13
Autor:
Charles W. Swenson
Publikováno v:
Journal of the American Taxation Association. 37:75-107
This study examines the impact that switching to a single sales factor (SSF) formula for state corporate income tax apportionment has on local employment. Resolving previous conflicting work, I find that SSF increased employment only for locally base
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a3d3b6c33ac83a56a99e4e58ee988fb0
https://doi.org/10.2308/atax-51203
https://doi.org/10.2308/atax-51203
Autor:
Charles W. Swenson
Publikováno v:
Economic Development Quarterly. 29:211-228
In 2012, California ended Redevelopment Areas (RDAs), which was the state’s primary program for tax increment financing. The state justified its actions based on budgetary issues and lack of evidence as to the program’s effectiveness. Examining e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::62e6f2c02b898300ac1f79c770fdfa5d
https://doi.org/10.1177/0891242414567944
https://doi.org/10.1177/0891242414567944