Zobrazeno 1 - 10
of 55
pro vyhledávání: '"Mehmet Serkan Tosun"'
Publikováno v:
Financial Theory and Practice, Vol 40, Iss 4, Pp 437-461 (2016)
This exploratory study takes a new look at the tax systems of countries in the Organisation of Economic Co-operation and Development (OECD). We measure a country’s tax system using time-series cross-sectional data on tax collection variables as wel
Externí odkaz:
https://doaj.org/article/4472f6c6a7d54b64892a9e82845fe13f
Publikováno v:
Public Administration and Development. 43:97-105
Autor:
Serhat Yildiz, Mehmet Serkan Tosun
Publikováno v:
Applied Economics. 54:1742-1758
We examine whether firms’ tax uncertainty affect their trade credit and inventory investment policies. Using a measure of tax uncertainty based on an accounting reserve for contingent tax liability...
Publikováno v:
Public Administration and Development
Outbreak of the coronavirus pandemic is testing governments' capacity. Generally, considerable attention is paid to the capacity and response of the central or national governments; however, COVID‐19 pandemic is local in nature. Although central au
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Socio-Economic Planning Sciences. 83:101108
In this paper, we examine how conflict in Colombia responded differentially to a fiscal decentralization reform in 2001 for the regions with different presence of armed militia groups, namely the Revolutionary Armed Force of Colombia (FARC), the Nati
Publikováno v:
Sustainability, Vol 13, Iss 5620, p 5620 (2021)
Local governments play an important role in the COVID-19 pandemic response. They can identify the local vulnerabilities and respond accordingly. In this commentary, we are examining the relationship between COVID-19 case and fatality numbers and prov
Autor:
Mehmet Serkan Tosun, Serhat Yildiz
Publikováno v:
Journal of Risk and Financial Management
Volume 13
Issue 12
Journal of Risk and Financial Management, Vol 13, Iss 319, p 319 (2020)
Volume 13
Issue 12
Journal of Risk and Financial Management, Vol 13, Iss 319, p 319 (2020)
We examine the impact of aggregate tax policy uncertainty on firm-level default risk. Due to uncertainties associated with tax policies, firms could have difficulties in determining their optimal debt level and use too much debt to increase their val
Publikováno v:
Public Administration and Development