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Journal articles on the topic 'Tax equity'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Susilawati, Neni, Gunadi, and Ning Rahayu. "A Systematic Literature Review for Distinguishing Tax Terms: Equality, Equity, Justice, and Fairness." Journal of Economics and Behavioral Studies 13, no. 6(J) (2022): 19–39. http://dx.doi.org/10.22610/jebs.v13i6(j).3254.

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The organizational fairness literature is frequently used by fairness scholars to evaluate tax fairness models, conceptions, and measurements, even though tax fairness and tax justice are context-dependent and require further formulation. However, the generalizability of organizational justice studies to other domains and the extent to which context affects justice perceptions remain unknown. There is a dearth of literature that defines the terms tax fairness, tax equity, tax equality, and tax justice accurately. The purpose of this research is to distinguish between the tax phrases "fairness,

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2

Hughes, Peter. "Transport tax equity." New Scientist 193, no. 2586 (2007): 19. http://dx.doi.org/10.1016/s0262-4079(07)60092-x.

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3

Mathews, Russell. "Tax Reform, Distributional Equity and Tax Effectiveness." Economic Analysis and Policy 15, no. 2 (1985): 110–23. http://dx.doi.org/10.1016/s0313-5926(85)50016-8.

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4

Luck, Christopher G. "Tax-Efficient Equity Strategies." AIMR Conference Proceedings 1999, no. 2 (1999): 51–58. http://dx.doi.org/10.2469/cp.v1999.n2.8.

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5

Brunel, Jean L. P. "Tax-Aware Equity Investing." AIMR Conference Proceedings 2000, no. 3 (2000): 50–57. http://dx.doi.org/10.2469/cp.v2000.n3.3020.

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6

Apelfeld, Roberto, James P. Gordon, and Gordon B. Fowler. "Tax-Aware Equity Investing." Journal of Portfolio Management 22, no. 2 (1996): 18–28. http://dx.doi.org/10.3905/jpm.1996.18.

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7

Minck, Jeffrey L. "Tax-Adjusted Equity Benchmarks." Journal of Wealth Management 1, no. 2 (1998): 41–50. http://dx.doi.org/10.3905/jwm.1998.409799.

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8

Meadowcroft, John. "TAX, EQUITY AND REDISTRIBUTION." Economic Affairs 27, no. 1 (2007): 90. http://dx.doi.org/10.1111/j.1468-0270.2007.00721.x.

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9

Ozai, Ivan. "INTER-NATION EQUITY REVISITED." Columbia Journal of Tax Law 12, no. 1 (2020): 58–88. http://dx.doi.org/10.52214/cjtl.v12i1.7412.

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States are on the verge of a new form of global competition. Some have taken unilateral measures to tax multinational profits that they would typically not be able to tax, at least not according to conventional international tax concepts and rules. Others have threatened to retaliate with economic countermeasures to protect their tax base and corporate residents. The recent attempt of the OECD to build consensus for a global tax compact has so far proven unsuccessful due to broad disagreement about how taxing rights should be equitably distributed between countries. As policymakers and t

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10

Xian, Chunwei, Fang Sun, and Yinghong Zhang. "Book-tax differences: are they affected by equity-based compensation?" Accounting Research Journal 28, no. 3 (2015): 300–318. http://dx.doi.org/10.1108/arj-12-2013-0088.

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Purpose – This study aims to investigate the moderating effect of equity-based compensation on the sources of book-tax differences. The authors investigate whether equity-based compensation affects the association between book-tax differences and tax planning, and the association between book-tax differences and earnings management. Design/methodology/approach – The authors use a sample of 9,024 firm-year observations (913 firms) spanning the period 1992-2011, obtained from ExecuComp and Compustat. They estimate cross-sectional regressions of the proxy for tax planning, discretionary accruals

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11

Mulia, Rahmi Putri, Herlina Helmy, and Mia Angelina Setiawan. "Equity Risk Incentives dan Corporate Tax Aggresiveness." Wahana Riset Akuntansi 7, no. 1 (2019): 1437. http://dx.doi.org/10.24036/wra.v7i1.104567.

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This study aims to examine the equity risk incentives relationship with corporate tax aggressiveness. This study uses four proxies to measure corporate tax aggressiveness variables, namely Cash Effectives Tax Rate (CETR), Tax Shelter, Unrecognized Tax Benefits (UTB), and Discretionary Book Tax Differences (DTAX). The equity risk incentives variable is measured using the annual natural total log of compensation of the key management. The study population was manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017. The study samples were determined by purposive sampling

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12

Milevsky, Moshe Arye, and Eliezer Z. Prisman. "Tax Effects in Canadian Equity Option Markets." Multinational Finance Journal 1, no. 2 (1997): 101–22. http://dx.doi.org/10.17578/1-2-2.

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13

Fichtenbaum, Mark. "Tax-Efficient Management of Equity and Equity Equivalents." CFA Institute Conference Proceedings Quarterly 23, no. 4 (2006): 46–53. http://dx.doi.org/10.2469/cp.v23.n4.4371.

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14

Gravelle, Jane G. "Equity Effects of the Tax Reform Act of 1986." Journal of Economic Perspectives 6, no. 1 (1992): 27–44. http://dx.doi.org/10.1257/jep.6.1.27.

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The major goals of the Tax Reform Act of 1986 included an increase in the equity of the tax system. We will consider the effects of the tax reform on vertical equity, horizontal equity, and intergenerational equity.

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15

Omodero, C. O. "Tax System and Equity Investment in a Growing Economy." Finance: Theory and Practice 28, no. 1 (2024): 75–84. http://dx.doi.org/10.26794/2587-5671-2024-28-1-75-84.

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The purpose of the study is to identify the impact of the tax system on investment in equity capital by analyzing the six types of taxes that affect the activities of firms. The data for the independent variables (tax classes in Nigeria) are obtained from the Federal Internal Revenue Service, while the data for the dependent variable (equity investment) are obtained from the Statistical Bulletin of the Central Bank of Nigeria. The necessary statistical methodologies are used to examine the impact of various tax classes on equity investment from 2011 to 2020. According to the research, capital

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16

Jun, Byung, and Sung Yoon. "Taxpayer’s Religiosity, Religion, and the Perceptions of Tax Equity: Case of South Korea." Religions 9, no. 11 (2018): 333. http://dx.doi.org/10.3390/rel9110333.

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The purpose of this study is to investigate the effect of religiosity and religion on tax equity. Most prior studies have argued that higher taxpayers’ religiosity reduces tax evasion and increases the level of tax morale. Various studies have also shown that tax evasion and morale vary with perceptions of tax equity, including exchange, horizontal, and vertical equities. However, the relationship between religiosity and tax equity has not been studied actively. Especially in Korea, there has been considerable debate about the implementation of taxation for clergies. Therefore, the relationshi

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17

Li, Shujia. "Research on the impact of equity incentives on corporate tax avoidance." BCP Business & Management 21 (July 20, 2022): 14–26. http://dx.doi.org/10.54691/bcpbm.v21i.1169.

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Based on the principal-agent theory, this paper selects the data of China's A - share listed companies from 2008 to 2021 as the research sample, to empirically explore the impact of equity incentives on corporate tax avoidance. The result shows that equity incentives can promote corporate tax avoidance, agency cost is an important way for equity incentives to influence on corporate tax avoidance, overseas business significantly promotes the tax avoidance effect of equity incentive, and considering the nature of property rights , equity incentives promote tax avoidance of state-owned enterprise

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18

McDANIEL, PAUL R. "IDENTIFICATION OF THE "TAX" IN "EFFECTIVE TAX RATES," "TAX REFORM" and "TAX EQUITY"." National Tax Journal 38, no. 3 (1985): 273–79. http://dx.doi.org/10.1086/ntj41792023.

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19

Stepnoff, Igor M., and Julia A. Kovalchuk. "Digital challenges and tax equity." Digital Law Journal 1, no. 1 (2020): 39–58. http://dx.doi.org/10.38044/dlj-2020-1-1-39-58.

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Historically, tax reforms have always been a response to societal transformations, which aim to modernize relations between states, businesses and citizens. The contemporary digital transformations of social relations intensified by globalization have become another challenge. The tax system has been at the centre of ongoing changes. Consequently, there arises a need for reforms of tax systems. Likewise, it is necessary to reassess and review the principles ensuring the efficiency of such systems.The research aim is to investigate the impact of the digital society and economy on tax equity. Th

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20

Rogers, Douglas S. "Tax-Aware Equity Manager Allocation." Journal of Wealth Management 4, no. 3 (2001): 39–45. http://dx.doi.org/10.3905/jwm.2001.320418.

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21

Lee, Kangoh. "Morality, tax evasion, and equity." Mathematical Social Sciences 82 (July 2016): 97–104. http://dx.doi.org/10.1016/j.mathsocsci.2016.05.003.

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22

iJEGE, J. I., Adabenege Yahaya Onipe, and Olumide Mustapha Lateef. "Tax Morale and Personal Income Tax Compliance Behaviour in Kurmin-Mashi, Kaduna." Journal of Accounting and Management 1, no. 1 (2022): 113–27. https://doi.org/10.5281/zenodo.7018268.

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This study addresses the issue of tax compliance behaviour in Kurmin-Mashi Area of Kaduna. The compliance behaviour has been very low which has in turn adversely affected the revenue of the state. This study examines the effect of tax morale on personal income tax compliance behaviour in Kurmin-Mashi Area of Kaduna. The population consists of 144 self-employed businesses that registered with the Kaduna State Internal Revenue Service and resides in Kurmin-Mashi Area of Kaduna. Yamane (1964) formula was used for sample size determination. Data were collected through questionnaire while descripti

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23

Kim, Jasper. "Should bankers pay more taxes? Analysing the UK’s bank payroll tax scheme using efficiency and equity lenses." Corporate and Business Strategy Review 4, no. 1 (2023): 112–20. http://dx.doi.org/10.22495/cbsrv4i1art10.

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This article takes a conceptual, tax policy analytical approach towards the 2009–2010 UK bank payroll tax (BPT) — often referred to as the ‘banker’s bonus tax’ — from the tax policy conceptual frameworks of efficiency and equity. The first conceptual tax policy factor relating to efficiency under optimal tax theory is analysed in terms of Pareto optimality (Mirrlees et al., 2011), which seeks minimal distortions and avoidance of deadweight costs (Auerbach, 2013; Stiglitz 1986). The conceptual tax policy factor relating to equity will be analysed in terms of fairness, with a policy focus geared

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24

Goh, Beng Wee, Jimmy Lee, Chee Yeow Lim, and Terry Shevlin. "The Effect of Corporate Tax Avoidance on the Cost of Equity." Accounting Review 91, no. 6 (2016): 1647–70. http://dx.doi.org/10.2308/accr-51432.

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ABSTRACT Based on Lambert, Leuz, and Verrecchia's (2007) derivation of the cost of equity capital in terms of expected cash flows, we generate a testable hypothesis that relates tax avoidance to a firm's cost of equity capital. Using three broad measures of tax avoidance—book-tax differences, permanent book-tax differences, and long-run cash effective tax rates—to test our hypothesis, we find that the cost of equity is lower for tax-avoiding firms. This effect is stronger for firms with better outside monitoring, firms that likely realize higher marginal benefits from tax savings, and firms wi

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25

Thorpe, Chris. "Equity in Tax—All Change after 1873?" Amicus Curiae 6, no. 1 (2024): 76–89. http://dx.doi.org/10.14296/ac.v6i1.5728.

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Until the late 19th century, equity and common law courts were separate. Tax courts emerged from equity, and today equitable principles and maxims govern the tax legislation, as well as His Majesty’s Revenue & Customs guidance and the tribunals. Even though the equity and common law courts “fused” in 1873, there has only ever been one law: common law tempered by equity. Only the courts, remedies and procedures were different prior to 1873 (though a unified Court of Exchequer with equity and common law jurisdiction existed before 1841). The law was already a single entity by the late 19th c

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26

Anggraeni, Dina, Desi Handayani, and Rangga Putra Ananto. "Analisis Pengaruh Tax Planning Terhadap Ekuitas Perusahaan." Journal of Applied Accounting and Taxation 2, no. 2 (2017): 107–13. https://doi.org/10.5281/zenodo.1306126.

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This research aims to analyze the effect of tax planning toward equity. The data used in this research is the secondary data obtained from the financial reports of the companies listed in Indonesia Stock Exchange period 2010-2015. The sampling technique is done by using purposive sampling. From the test, it can be concluded that the percentage of corporate tax payers in Indonesia Stock Exchange which made tax planning was 53,8%. From the test result of panel data regression model coefficients with fixed effect model approach, the probability value is 0,0006 which is smaller than 0,05. This res

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27

Koenig, Tobias, and Andreas Wagener. "Tax structure and government expenditures with tax equity concerns." Journal of Economic Behavior & Organization 90 (June 2013): 137–53. http://dx.doi.org/10.1016/j.jebo.2012.04.019.

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28

Sialm, Clemens. "Tax Changes and Asset Pricing." American Economic Review 99, no. 4 (2009): 1356–83. http://dx.doi.org/10.1257/aer.99.4.1356.

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The tax burden on equity securities has varied substantially over time and remains a source of continuing policy debate. This paper investigates whether investors were compensated for the tax burden of equity securities over the period between 1913 and 2006. Taxes on equity securities vary over time due to changes in dividend and capital gains tax rates and due to changes in corporate payout policies. Equity taxes also vary across firms due to persistent differences in propensities to pay dividends. The results indicate an economically plausible and statistically significant tax capitalization

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29

Thao, Le Thi, and Nguyen Thi Trien. "Equity in Tax Law: Vietnam Case Study." Administrative and Environmental Law Review 3, no. 2 (2022): 101–10. http://dx.doi.org/10.25041/aelr.v3i2.2662.

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One of the throughout principle in the optimal tax system of countries towards it is fairness. Equity in tax law originates from two points of view: fairness on the principle of benefits (from which taxpayers take away from society) and fairness on the principle of ability to pay taxes (income). According to economist Adam Smith, "taxes are seen as the basis of economic institutions, which can cause economic instability when there is a lack of transparency and clarity". Therefore, fairness in tax law formulation at different stages of development of each country is considered a complete princi

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30

Dhaliwal, Dan S., Merle M. Erickson, and Linda K. Krull. "Incremental Financing Decisions and Time-Series Variation in Personal Taxes on Equity Income." Journal of the American Taxation Association 29, no. 1 (2007): 1–26. http://dx.doi.org/10.2308/jata.2007.29.1.1.

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This study investigates whether changes in personal tax rates on dividends and capital gains affect firms' incremental financing decisions. The evidence in this study suggests that following the 1997 and 2003 Tax Acts, which decreased tax rates on equity income, firms are less likely to issue debt relative to equity, consistent with the hypothesis that decreases in tax rates on equity income decrease the tax benefits of debt. Further, the magnitude of this effect varies predictably with dividend yield, a proxy for the proportion of equity income taxed at capital gain tax rates versus dividend

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31

Faccio, Mara, and Jin Xu. "Taxes, Capital Structure Choices, and Equity Value." Journal of Financial and Quantitative Analysis 53, no. 3 (2018): 967–95. http://dx.doi.org/10.1017/s0022109018000042.

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We use a multitude of tax reforms across the Organisation for Economic Co-Operation and Development (OECD) countries as natural experiments to estimate the market value of the tax benefits of debt financing. We report time-series evidence that tax reforms are followed by large changes in the value of corporate equity. However, the impact of tax reforms is greatly mitigated by the presence of leverage. The value of debt tax savings is greater among top taxpayers, among highly profitable firms, and in countries where tax laws are more strongly enforced. Importantly, the value of debt tax savings

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32

Lev, Baruch, and Doron Nissim. "Taxable Income, Future Earnings, and Equity Values." Accounting Review 79, no. 4 (2004): 1039–74. http://dx.doi.org/10.2308/accr.2004.79.4.1039.

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We investigate the ability of a tax-based fundamental—the ratio of tax-to-book income—to predict earnings growth and stock returns and to explain the earnings-price ratio. This tax fundamental reflects both temporary and permanent book-tax differences as well as tax accruals, such as changes in the tax valuation allowance. We find that the tax-to-book income ratio predicts subsequent five-year earnings changes, both before and after the implementation of Statement of Financial Accounting Standards (SFAS) No. 109 in 1993. For the pre-SFAS No. 109 period, the tax information is unrelated to cont

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33

Tjondro, Elisa, Kezia Gabriel Santosa, and Nathasa Prayitno. "PERCEPTIONS OF SERVICE-ORIENTATION AND TRUST OF TAX OFFICERS BETWEEN MILLENIALS, X, AND BABY BOOMERS." MIX: JURNAL ILMIAH MANAJEMEN 9, no. 1 (2019): 1. http://dx.doi.org/10.22441/mix.2019.v9i1.001.

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The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from “cops and robbers” to "clients" cause the research in perception of service-orientation and trust to tax officers to be necessary in order to improve voluntary tax compliance. This study also explains perceptions of tax fairness in three perspectives which are vertical equity, horizontal equity, exchange equity. The survey was conducted in 2018 with 165 self-employment

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34

Crawford, Corinne L., Constance J. Crawford, and Glenn C. Vallach. "A Matter of Equity- The Taxation of Private Equity General Partners “Carried Interest”." Journal of Economics, Trade and Marketing Management 2, no. 2 (2020): p1. http://dx.doi.org/10.22158/jetmm.v2n2p1.

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The carried interest tax loophole has helped private equity to become one of the most lucrative sectors of the financial Industry. As private equity general partners are taxed at long term capital gains rates on partnership profits allocated to a carried interest, while the same amount of compensation structured as salary would be taxed at ordinary income rates. Thus, General Partners pay a top tax rate of 20% on their carried interest instead of the 37% they would pay if the compensation were structured as salary, which many economists and tax experts believe it actually is.

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35

Halíček, Radek, and Marie Karfíková. "Tax Incentivisation of Debt Financing vs. Equity Financing: Present Status and Approaches to Solve the Tax Asymmetry." AUC IURIDICA 68, no. 4 (2022): 15–28. http://dx.doi.org/10.14712/23366478.2022.43.

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Historically, the cost of financing business through debt has reduced income tax paid. Financing via new equity has not. This asymmetry has not been without consequences. The high indebtedness and relative undercapitalisation of corporates creates a risk of reduced resilience to economic shocks. Some countries have introduced tax incentivisation of equity, reduced tax incentivisation of debt, or both. In June 2022, the European Commission proposed a harmonised solution: Debt Equity Bias Reduction Allowance (DEBRA). All EU Member States, including the Czech Republic, should provide corporate in

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36

Sari, Devi Purnama. "ANALISIS IMPLEMENTASI PRINSIP KEADILAN DALAM PROSES PENYELESAIAN KEBERATAN PAJAK PADA DIREKTORAT JENDERAL PAJAK." Reformasi Administrasi 3, no. 1 (2018): 87–106. http://dx.doi.org/10.31334/.v3i1.98.

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This research is performed to analyze if Tax Objection process has fulfilled the equity principle, to find obstacles in fulfilling the equity principle in the Objection process and also to find the ideal model of Tax Objection Process so that equity principle can obtained by the tax payers. The research is performed using qualitative method through observation, documentation study and interviewing 10 experienced informants in taxation. According to the research known that the equity principle has not been fulfilled in the Objection process, these happens because of some obstacles for instance

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37

Babat, Maryam Bahaa Al-deen, and Mohammed Hwueish Al-Shujairi. "The Effect of Aggressive Tax Practices on Equity Financing Decisions under the Interactive Role of the Profitability Variable: An Applied Study in a Sample of Non-financial Companies Listed in the Iraq Stock Exchange." Journal of Economics and Administrative Sciences 31, no. 146 (2025): 217–29. https://doi.org/10.33095/7a6y2g34.

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The purpose of this study is to evaluate and test the relationship between aggressive tax practices and decisions to choose the appropriate financing structure in companies listed on the Iraq Stock Exchange. Aggressive tax policies of a company may have an impact on the specific considerations related to equity issuance as a financing method, and the impact of aggressive tax practices on equity financing decisions in non-financial companies listed on the Iraq Stock Exchange can be formulated as a research problem by examining the relationship between tax practices and equity financing. Both th

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38

Dahrani, Dahrani. "Effect Of Return On Asset And Debt To Equity Ratio To Tax Avoidance In Company." International Journal of Economic, Technology and Social Sciences (Injects) 2, no. 2 (2021): 454–61. http://dx.doi.org/10.53695/injects.v2i2.530.

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The debt equity ratio shows the t-count statistical test value of 0.405, which is smaller than the t-table of 2.032, while the sig value of 0.688 is greater than 0.050, this indicates that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of 0.011 is smaller than 0.05, this indicates a significant influence between return on assets and debt equity ratio to tax avoidance simultaneously. This shows t

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39

Dickson, Joel M., John B. Shoven, and Clemens Sialm. "Tax Externalities of Equity Mutual Funds." National Tax Journal 53, no. 3, Part 2 (2000): 607–28. http://dx.doi.org/10.17310/ntj.2000.3s.01.

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40

Lee, Hyunjoo, and Kyu Eon Jung. "Seasoned Equity Offerings and Tax Avoidance." Journal of Taxation and Accounting 19, no. 4 (2018): 81–106. http://dx.doi.org/10.35850/kjta.19.4.03.

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41

O'Connell, Ann. "Superannuation and Tax—Some Equity Issues." Federal Law Review 28, no. 3 (2000): 477–507. http://dx.doi.org/10.22145/flr.28.3.5.

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42

Pinskaya, M. R. "APPROACHES TO UNDERSTANDING THE TAX EQUITY." Journal of Tax Reform 1, no. 1 (2015): 90–99. http://dx.doi.org/10.15826/jtr.2015.1.1.006.

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43

Green, Richard C., and Burton Hollifield. "The personal-tax advantages of equity." Journal of Financial Economics 67, no. 2 (2003): 175–216. http://dx.doi.org/10.1016/s0304-405x(02)00246-5.

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44

O'Connell, Ann. "Superannuation and Tax—Some Equity Issues." Federal Law Review 28, no. 3 (2000): 477–507. http://dx.doi.org/10.1177/0067205x0002800305.

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45

Dalamagas, Basil, John Leventides, and Stefanos Tantos. "Equity-efficiency dilemma and tax harmonization." Central European Economic Journal 9, no. 56 (2022): 342–53. http://dx.doi.org/10.2478/ceej-2022-0020.

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Abstract The present paper attempts to demonstrate that finding an appropriate trade-off between direct and indirect taxes can help smooth policy makers’ way through reconciling the contradictory notions of equity and efficiency. Our theoretical and empirical analysis is based on the assumption that direct taxes discourage work effort, thus impinging on the incentives to supply labour, to save and to invest, and finally, to grow, whereas indirect taxes discourage consumption and bear more heavily on the poor. Central to our discussion is the argument that carefully designed adjustments in the

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46

Indi, Santika Kumala Putri, Sayidah Nur, Assagaf Aminullah, Sugianto Hadi, and Fatah Zainal. "The Effect of Tax Planning and Profitability on Equity (Empirical Study in the Consumer Goods Industry in Indonesia)." Economics and Business Quarterly Reviews 5, no. 4 (2022): 285–95. https://doi.org/10.31014/aior.1992.05.04.478.

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This study aims to determine the effect of partial and simultaneous tax planning and profitability on equity. Tax planning and profitability are used as independent variables—Equity as a dependent variable. The population in this study is all companies in the consumer goods industry listed on the Indonesia Stock Exchange from 2018 to 2021. Sample number 28 consists of 7 companies multiplied by four years of research. A sampling method is purposive sampling. The analysis method used to test hypotheses uses multiple linear regression analysis. The multiple linear regression analysis tests

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47

Seidman, Jeri K., and Bridget Stomberg. "Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights." Journal of the American Taxation Association 39, no. 2 (2017): 21–41. http://dx.doi.org/10.2308/atax-51755.

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ABSTRACT Much empirical evidence is consistent with properly incentivized executives engaging in more tax avoidance. However, other studies provide evidence consistent with tax avoidance facilitating managerial rent extraction. We address these mixed results by reexamining the negative relation between executives' equity compensation and tax avoidance that is concentrated in firms with weaker shareholder rights. We propose this pattern of results is consistent with tax exhaustion theory because tax benefits from equity compensation reduce firms' demand for additional tax avoidance. Further, we

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48

Iyer, Govind S., and Ananth Seetharaman. "An Evaluation of Alternative Procedures for Measuring Horizontal Inequity." Journal of the American Taxation Association 22, no. 1 (2000): 89–110. http://dx.doi.org/10.2308/jata.2000.22.1.89.

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In this study we evaluate the strengths and limitations of three distinct methods for measuring horizontal inequity (HI): the coefficient of variation method, the rankpreservation method, and the decomposition method. By way of illustrating the alternative measures, we assess the equity characteristics of three proposed flat tax systems. We conclude that the rank preservation and decomposition methods, while subject to certain limitations, yield HI indices that are more meaningful and convenient than the popular coefficient of variation technique. Preliminary results indicate that the current

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49

Brun, Lídia, Ignacio González, and Juan A. Montecino. "Corporate taxation and market power wealth." Industrial and Corporate Change 34, no. 2 (2025): 342–81. https://doi.org/10.1093/icc/dtaf003.

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Abstract We analyze the aggregate and distributional effects of corporate tax reforms in the presence of heterogeneous market power across sectors and firms. Our study employs a life-cycle model with incomplete markets, where taxes and market power prevent capital demand and equity supply from moving in tandem. On one hand, an increase in the corporate tax rate generates the classic partial equilibrium effect of reducing capital demand. The magnitude of this effect depends on specific provisions in the tax code and sectoral characteristics, but is generally small when the tax code allows firms

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Bundgaard, Jakob. "Debt-flavoured Equity Instruments in International Tax Law." Intertax 42, Issue 6/7 (2014): 416–26. http://dx.doi.org/10.54648/taxi2014040.

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Debt and equity can be structured to resemble one another through hybrid financial instruments. In this contribution the emphasis is on the tax issues related to debt-flavoured equity instruments in international tax law. This most important example of such instruments is preference shares. The article introduces the financial construction of preference shares and presents the rationale behind the existence hereof. As the main contribution the article presents an analysis of the international tax law aspects of preference shares, which includes a comparative overview, emphasizing the domestic

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