Zobrazeno 1 - 10
of 20
pro vyhledávání: '"Michelle Harding"'
Publikováno v:
Joining Forces for Gender Equality ISBN: 9789264672833
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::701509dbf57efebe86c724c1fa5be3ff
https://doi.org/10.1787/e36238c4-en
https://doi.org/10.1787/e36238c4-en
Publikováno v:
Journal of the American Taxation Association.
We use the Tax Cuts and Jobs Act as a setting to offer new insights into companies’ tax accruals. We examine companies’ estimates of the mandatory one-time transition tax on previously untaxed foreign earnings. We exploit the one-year measurement
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fa5edd97f5cd84fefc405517b482a5ad
https://doi.org/10.2308/jata-2021-021
https://doi.org/10.2308/jata-2021-021
Autor:
Hannah Simon, Michelle Harding
Publikováno v:
OECD Taxation Working Papers.
This paper decomposes consumption tax revenues in OECD countries into the implicit tax rate (ITR) and consumption relative to GDP, to identify how economic downturns affect consumption tax revenues. It further considers the impact of changes in VAT e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::88a972215d4cfdc4bfd9a28ca42fe04f
https://doi.org/10.1787/94ed8187-en
https://doi.org/10.1787/94ed8187-en
Publikováno v:
SSRN Electronic Journal.
Upper echelon theory posits that defining, executing, and overseeing an organization’s strategy is a shared activity among top executive teams. Prior research has applied this theory to improve our understanding of firm performance and strategy. In
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0e7e5d4602fbb05d25ebc0eb5b9ad9d5
https://doi.org/10.2139/ssrn.3733649
https://doi.org/10.2139/ssrn.3733649
Publikováno v:
OECD Working Papers on Fiscal Federalism.
The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After sum
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ae89e4b45f0cd63c444637fe87cf0fcf
https://doi.org/10.1787/ca7ebc02-en
https://doi.org/10.1787/ca7ebc02-en
Publikováno v:
SSRN Electronic Journal.
We use the Tax Cuts and Jobs Act as a setting to offer new insights into companies’ tax accruals and disclosures. Specifically, we examine the properties of companies’ estimates of the transition tax on foreign earnings and related voluntary disc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::76afdaf85b2760ec35ae9a923e512020
https://doi.org/10.2139/ssrn.3355011
https://doi.org/10.2139/ssrn.3355011
Publikováno v:
OECD Taxation Working Papers.
Domestic resource mobilisation is critical to fund government services and to support development. Taxes are a critical domestic revenue source that can also impact other social or economic outcomes. Understanding differences in the level and structu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b7f843f1df2898890357ba0642eb8bd1
https://doi.org/10.1787/a87feae8-en
https://doi.org/10.1787/a87feae8-en
Publikováno v:
OECD Taxation Working Papers.
La mobilisation des ressources interieures est un enjeu capital pour le financement des services publics et le developpement. Les impots constituent une ressource interieure importante ayant des retombees sur les resultats economiques et sociaux. Une
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d63c5cdf0480c3777abddcac86d9ac92
https://doi.org/10.1787/f6fa19c4-fr
https://doi.org/10.1787/f6fa19c4-fr
Autor:
Michelle Harding, Melanie Marten
Publikováno v:
OECD Taxation Working Papers.
This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It u
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ba841c652631845c5af824ae5a4e4ffb
https://doi.org/10.1787/1aa2825f-en
https://doi.org/10.1787/1aa2825f-en
Autor:
Zawadi Lemayian, Michelle Harding
Publikováno v:
SSRN Electronic Journal.
In an attempt to address a lack of diversity on corporate boards, the Securities and Exchange Commission (SEC) passed a rule in 2010, requiring firms to disclose whether they consider diversity in the director nomination process, and if so, how the p
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d9485d5020ec2d096090fba5068307c5
https://doi.org/10.2139/ssrn.3223452
https://doi.org/10.2139/ssrn.3223452