Academic literature on the topic 'Business Taxation'

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Journal articles on the topic "Business Taxation"

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Visco, Vincenzo. "Capital and Business Taxation." ECONOMIA PUBBLICA, no. 3 (June 2015): 81–111. http://dx.doi.org/10.3280/ep2014-003005.

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Kolakovic, Marko, and Nikola Mijatovic. "E-business and taxation." International Journal of Entrepreneurship and Small Business 4, no. 2 (2007): 152. http://dx.doi.org/10.1504/ijesb.2007.011842.

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Anastakis, Dimitry. "The Business of Taxes, the Taxation of Business and the Question of Democracy." Journal of the Canadian Historical Association 31, no. 1 (2021): 115–27. http://dx.doi.org/10.7202/1083632ar.

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Shirley Tillotson’s Give and Take: The Citizen-Taxpayer and the Rise of Canadian Democracy provides an opportunity to examine this important work’s approach to taxation and business, even if the book’s focus is not primarily focused upon business taxes, businesspeople, or the role of business in taxation policy over the period that that book addresses. This article looks at how Give and Take explores business and taxation, and at how Tillotson engages with some of the key elements and themes in Canadian business history. While not a business historian, Tillotson provides important insights int
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Mundstock, George. "Taxation of Business Intangible Capital." University of Pennsylvania Law Review 135, no. 5 (1987): 1179. http://dx.doi.org/10.2307/3312107.

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NEVILE, J. W. "BUSINESS TAXATION AND ECONOMIC GROWTH." Economic Papers: A journal of applied economics and policy 4, no. 3 (1985): 42–53. http://dx.doi.org/10.1111/j.1759-3441.1985.tb00491.x.

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McLachlan, J. E. "Business taxation policy and practice." British Accounting Review 21, no. 1 (1989): 91–92. http://dx.doi.org/10.1016/0890-8389(89)90072-3.

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Quinn, Dennis P., and Robert Y. Shapiro. "Business Political Power: The Case of Taxation." American Political Science Review 85, no. 3 (1991): 851–74. http://dx.doi.org/10.2307/1963853.

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We examine contending views about the forms and mechanisms of business power in U.S. politics by estimating time series models explaining taxation and redistribution. Taxation and redistribution constitute strong cases for theories about business and class power, since all firms have an interest in reducing taxation. We find that changes in corporate taxation and in redistribution between capital gains income and earned income and between corporate taxation and individual taxation are strongly influenced by political partisanship, with Democratic administrations increasing the tax burden on fi
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Tiley, John. "TAXATION—COMPOSITE BUSINESS TRANSACTIONS—BUSINESS TRANSACTIONS OR NOT?" Cambridge Law Journal 62, no. 2 (2003): 272–74. http://dx.doi.org/10.1017/s0008197303326303.

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Bania, N., and L. N. Calkins. "Interstate Differentials in State and Local Business Taxation, 1971–86." Environment and Planning C: Government and Policy 10, no. 2 (1992): 147–58. http://dx.doi.org/10.1068/c100147.

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A necessary step in addressing questions of business tax incidence or resource allocation is the development of adequate measures of interstate business tax differentials. Earlier work by Wheaton is extended and updated by the construction of new estimates of the aggregate state and local taxation of US business over the period 1971–86. The results suggest the following: First, the average level of business taxation by state and local governments is approximately 5% of net business income. Second, there appears to be substantial and increasing variation in the effective tax rate on businesses
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NAIDENKO, Oleksii. "World experience of family business taxation and prospects of its implementation in Ukraine." Naukovi pratsi NDFI 2021, no. 1 (2021): 36–50. http://dx.doi.org/10.33763/npndfi2021.01.036.

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Approaches to defining the essence of family businesses in foreign countries are considered and the main requirements for their creation are determined. It is determined that family business in foreign countries is mostly carried out in farming. The world family business is characterized by two features. First of all, the preservation of a huge number of small and medium enterprises created by family members. The second feature is the presence of huge family corporations and holdings with a world name and age history, which are inherited 3-6 times. Approaches to the regulation of family busine
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Dissertations / Theses on the topic "Business Taxation"

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Brockmeyer, Anne. "Essays on business taxation and development." Thesis, London School of Economics and Political Science (University of London), 2013. http://etheses.lse.ac.uk/738/.

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This thesis addresses a number of questions on the optimal taxation of firms, with particular emphasis on the challenges to taxation in developing economies. Chapter 1 exploits bunching of firms at a tax kink to identify the effect of a tax rate change on investment. Building on the standard bunching framework, I estimate the frequency distribution of firms around the kink, and the share of bunching firms with excess investment. I apply this approach to administrative tax returns for firms in the United Kingdom and find that excess investment explains up to 20% of bunch ing. Chapter 2 examines the tr
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Downing, Jennifer. "Tax Evasion: the underlying problem in united states taxation /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_downi_tax.pdf.

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Littler, Stephen William. "Dirty business : taxation and the corporate social irresponsibility of accountancy firms offering taxation services." Thesis, University of the West of Scotland, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.734167.

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Todtenhaupt, Maximilian Verfasser], and Johannes [Akademischer Betreuer] [Voget. "Essays in Business Taxation / Maximilian Todtenhaupt ; Betreuer: Johannes Voget." Mannheim : Universitätsbibliothek Mannheim, 2018. http://d-nb.info/1162443782/34.

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Walch, Florian [Verfasser]. "Business taxation and its factor market distortions / Florian Walch." Berlin : Freie Universität Berlin, 2016. http://d-nb.info/1104170620/34.

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Smulders, Sharon Ann. "Taxation compliance burden for small business in South Africa." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-04282009-172111/.

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Todtenhaupt, Maximilian [Verfasser], and Johannes [Akademischer Betreuer] Voget. "Essays in Business Taxation / Maximilian Todtenhaupt ; Betreuer: Johannes Voget." Mannheim : Universitätsbibliothek Mannheim, 2018. http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-452879.

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Nilson, Don Bruce. "Income taxation of the small business sector in Canada." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24404.

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This thesis examines the impact of taxation on small businesses in Canada. It reviews the relevant economic and taxation literature from a historical perspective to provide appropriate background for policy analysis. Other nations' tax systems are also considered. The key elements of the existing system are examined in order to define the present status and to identify the strengths and weaknesses. The learned proposals of various academics, professionals and other parties are reviewed in order to seek new ideas, comments and criticism on the system. The final chapter defines the author's perc
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Li, Feng 1957. "A study of mining taxation systems /." Thesis, McGill University, 1992. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=60702.

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This study compares three mining taxation systems: royalty, profit tax and profitability tax, in a theoretical framework. It examines concepts and forms of taxation which are applicable to various nations, regions and/or commodities.<br>The study first reviews the economic characteristics of the mining industry and the principles of economic rent. Then, using a computerized model of a hypothetical project, the comparative impacts of the three tax systems are determined.<br>The following conclusions have been drawn from the study: (1) In general, taxes are a significant cost to a mining project
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Rebello, Dustin Wade. "The financial impact of direct and indirect taxes on a company in Business Rescue." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22837.

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Companies form the backbone of the South African economy and contribute significantly to the tax revenue of the country through both direct and indirect taxes. As a result of the 2007/2008 financial crisis businesses, especially private companies, have been under increasing financial pressure with many companies finally being liquidated as a result of these financial pressures. In 2011, as a means to aid financially distressed companies, the government introduced the concept of Business Rescue ("BR") into law through Chapter 6 of the Companies Act, No 71. of 2008 ("Companies Act"). Despite thi
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Books on the topic "Business Taxation"

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Stein, Neil. Business taxation. 4th ed. Butterworth-Heinemann, 1991.

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Stein, NeilD. Business taxation. Heinemann Professional, 1989.

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Docherty, Thomas. Business taxation. 6th ed. CIMA, 1999.

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Stein, Neil D. Business taxation. 6th ed. CIMA, 1999.

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Stein, Neil D. Business taxation. 2nd ed. Heinemann Professional, 1989.

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Stein, Neil. Business taxation. 3rd ed. Butterworth-Heinemann, 1990.

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Beardon, Douglas. Business taxation. EW Fact Publications, 1988.

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Stein, Neil D. Business taxation. 6th ed. CIMA, 1999.

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Rigney, Harry M. Australian business taxation. Butterworths, 1990.

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International business taxation. Weidenfeld & Nicolson, 1992.

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Book chapters on the topic "Business Taxation"

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Dewhurst, Jim, and Paul Burns. "Business Taxation." In Small Business Management. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-23109-6_4.

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Murdock, M. Casey. "Business Taxation." In TAX INSIGHT. Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-6311-1_16.

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Murdock, M. Casey. "Business Taxation." In TAX INSIGHT. Apress, 2013. http://dx.doi.org/10.1007/978-1-4842-0629-4_16.

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Murdock, M. Casey. "Business Taxation." In Tax Insight. Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4738-8_16.

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Ajami, Riad A., and G. Jason Goddard. "International taxation." In Global Business. Routledge, 2017. http://dx.doi.org/10.4324/9781315147734-5.

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Price, Terry. "Taxation." In Mastering Background to Business. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-19833-7_16.

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Dewhurst, Jim, and Paul Burns. "Taxation and Allowances." In Small Business. Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-19657-9_9.

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Galander, Tanja, and Ekaterina Cherkasova. "The Russian Taxation System." In Russia Business. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64613-4_27.

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Heer, Burkhard. "Income Taxation." In Springer Texts in Business and Economics. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-00989-2_5.

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Livingstone, J. M. "Finance and Taxation." In The Internationalization of Business. Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-20247-8_6.

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Conference papers on the topic "Business Taxation"

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Laipanova, Z. M., and D. M. Salpagarov. "Taxation of restaurant business." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-04-2018-36.

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Gunko, N. N. "Small Business Taxation And Informal Employment." In Proceedings of the II International Scientific Conference GCPMED 2019 - "Global Challenges and Prospects of the Modern Economic Development". European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.03.185.

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Kovač, Matjaž. "Harmonization of european corporate taxation." In 2nd International Conference on Business, Management and Economics. acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmeconf.2019.06.1033.

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Gorkovenko, Anna Dmitrievna, and Elizaveta Sergeevna Chernyh. "Simplified taxation system for small business in 2016." In X International students' applied research conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-111883.

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"FEATURES OF TAXATION OF SMALL BUSINESS IN RF." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-2-105/109.

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Rahayu, Siti Kurnia. "Tracing Tax Violation by Taxation Information System." In Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200108.048.

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CHEN, Zhongwen, and Xiaoyu SUN. "Are Progressive Taxation Systems Fair? Evidence from current taxation schemes across major countries and areas." In ICCMB 2022: 2022 5th International Conference on Computers in Management and Business. ACM, 2022. http://dx.doi.org/10.1145/3512676.3512693.

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Popova, Nelly. "CHALLENGES TO THE TAXATION OF THE DIGITAL ECONOMY." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.233.

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Globalization and digitalization have led to the emergence of new business models based on the remote provision of services. Digital companies have access to consumers in countries all over the world without physical presence in these countries. As a result, their profits remain untaxed. There is an increasing awareness that the existing legislative provisions for corporate income taxation that date back to the 1920s need to be modernized. Currently, the possibilities for taxation of digital businesses are discussed in the context of the OECD and EU. However, progress is slow due to the differ
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Kovač, Matjaž. "Harmonization of Direct Taxation in the EU." In 3rd International Conference on Future of Business, Management and Economics. GLOBALKS, 2021. http://dx.doi.org/10.33422/3rd.icfbme.2021.06.35.

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Peng, Hui, and Xiaobing Xu. "Taxation in Virtual World: Inevitability and Feasibility." In 2009 International Conference on E-Business and Information System Security (EBISS). IEEE, 2009. http://dx.doi.org/10.1109/ebiss.2009.5138101.

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Reports on the topic "Business Taxation"

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Blow, Laura, Mike Hawkins, Alexander Klemm, Julian McCrae, and Helen Simpson. Budget 2002: business taxation measures. Institute for Fiscal Studies, 2002. http://dx.doi.org/10.1920/bn.ifs.2002.0024.

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Chen, Zhao, Yuxuan He, Zhikuo Liu, Juan Carlos Suárez Serrato, and Daniel Yi Xu. The Structure of Business Taxation in China. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w28051.

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Clarke, Conor, and Wojciech Kopczuk. Business Income and Business Taxation in the United States Since the 1950s. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22778.

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Tella, Rafael Di, Juan Dubra, and Alejandro Luis Lagomarsino. Meet the Oligarchs: Business Legitimacy, State Capacity and Taxation. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22934.

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Smith, Kate, Thomas Pope, and Helen Miller. Intertemporal income shifting and the taxation of business owner-managers. The IFS, 2021. http://dx.doi.org/10.1920/wp.ifs.2021.4921.

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Karpunin, A. Yu, T. A. Levina, and I. V. Sokratova. Distance learning course "Accounting and taxation of small business", training direction. OFERNIO, 2018. http://dx.doi.org/10.12731/ofernio.2018.23682.

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Giroud, Xavier, and Joshua Rauh. State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21534.

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Benzell, Seth, Laurence Kotlikoff, and Guillermo LaGarda. Simulating Business Cash Flow Taxation: An Illustration Based on the “Better Way” Corporate Tax Reform. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w23675.

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Morck, Randall. How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10944.

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Michel, Bob, and Tatiana Falcão. Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B). Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.023.

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International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business physically takes place – are generally expected to exempt income from international shipping. This standard is currently reflected in Article 8 of the OECD Model and Article 8 (Alternative A) of the UN Model, and is incorporated in the vast majority
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