Relevant bibliographies by topics / Tax on profits

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax on profits'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Tax on profits"

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Desai, Mihir A. "The Degradation of Reported Corporate Profits." Journal of Economic Perspectives 19, no. 4 (2005): 171–92. http://dx.doi.org/10.1257/089533005775196705.

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Recent corporate scandals have highlighted abuses by firms overstating profits to capital markets. In a related but less noticed vein, the reporting of profits to tax authorities has come under increased scrutiny with heightened concerns over the spread of tax avoidance activities. How could firms simultaneously be inflating profits reported to the capital markets and understating profits reported to tax authorities? The practical answer is that American firms keep two sets of financial statements: a financial statement that reports “book profits” to the capital markets and a separate financia
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Sbezhnev, Vladimir A. "Special Aspects of the Excess Profits Tax." Taxes 1 (February 29, 2024): 6–9. http://dx.doi.org/10.18572/1999-4796-2024-1-6-9.

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The article discusses the specifics and legal nature of the excess profit tax. The legal construction of the excess profit tax as a one-time direct tax is analyzed. The place of the tax on excess profits in the system of taxation of organizations is considered. Conclusions are drawn about the significance of the excess profit tax for the mobilization of financial resources. Using the example of the excess profit tax, it is shown that the tax system is developing dynamically, responding to modern challenges, and ensures the functioning of the country's financial system.
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Clausing, Kimberly A. "Profit Shifting before and after the Tax Cuts and Jobs Act." National Tax Journal 73, no. 4 (2020): 1233–66. http://dx.doi.org/10.17310/ntj.2020.4.14.

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In recent years, profit shifting by multinational companies (MNCs) has generated substantial revenue costs to the U.S. government. The Tax Cuts and Jobs Act (TCJA) changed U.S. international tax law in several important ways. This paper discusses the nature of these changes and their possible effects on profit shifting. The paper also evaluates the effects of the global intangible low-taxed income (GILTI) tax on the location of taxable profits. Once company adjustment to the legislation is complete, estimates suggest that the GILTI tax will reduce the corporate profits of U.S. multinational af
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Lee, Seung-Mi. "The Effect of the Corporate Life Cycle on Corporate Profit Adjustment and Tax Avoidance." Korean Association Of Computers And Accounting 21, no. 2 (2023): 57–80. http://dx.doi.org/10.32956/kaoca.2023.21.2.57.

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[Purpose]Since the business environment is different depending on the life cycle of the company, we will establish an appropriate management strategy, so the incentives for profit adjustment will vary step by step. Accordingly, the method of profit adjustment will be different depending on the corporate life cycle.
 [Methodology]Using Dickinson’s (2011) method, companies were classified by life cycle, discretionary accrual profit adjustment was measured through the modified Jones model, and profit adjustment through tax avoidance was measured through Desai and Dharmapala (2006).
 [Fi
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Beer, Sebastian, Ruud de Mooij, Shafik Hebous, Michael Keen, and Li Liu. "Exploring Residual Profit Allocation." American Economic Journal: Economic Policy 15, no. 1 (2023): 70–109. http://dx.doi.org/10.1257/pol.20200212.

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Residual profit allocation (RPA) schemes have come to prominence in discussions of international tax reform but with almost nothing known about their economic impact. These schemes tax multinationals by allocating their “routine” profits to source countries and sharing their remaining “residual” profit across countries on some formulaic basis. This paper explores the implications, conceptual and empirical, of moving to some form of RPA. Residual profits are estimated to be substantial and concentrated in relatively few multinational enterprises. The impact on tax revenue appears beneficial for
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Ryabchenko, A. "Analysis and prospects for changes in the corporate income tax in Russia." Bulletin of Science and Practice 4, no. 7 (2018): 336–41. https://doi.org/10.5281/zenodo.1312249.

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This article examines the main changes in the profit tax in 2017 and 2018 and their consequences. The results of the redistribution of the profit tax rate between the federal and regional budgets are shown. The prospects of the development of this the tax in 2019 and 2020 are also analyzed. Possible measures are shown to ensure economic growth by improving the taxation of profits. The necessity of stimulating investment activity of enterprises with the help of profit tax is substantiated, especially at the expense of the regional component of the tax.
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Rahma Warnika, Widia, and Endang Sri Utami. "Pengaruh Book Tax Differences Dan Tingkat Hutang Terhadap Persistensi Laba Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2023." JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) 5, no. 1 (2024): 320–35. http://dx.doi.org/10.56696/jaka.v5i1.10886.

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In the decision-making process, information about profits plays an important role. The right decision often depends on the quality of the earnings information itself. Quality profits are profits that can provide an accurate indication of future porfit estimates. Consistency in earnings indicates superior earnings quality over time. In addition, differences between recorded profits in books and profits subject to tax (book tax differences) can affect profit persistance due to differences in the recognitions of incopme and costs according to accounting standards and tax regulations. Apart from t
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Singer, Samuel. "Modernizing Non-Profit Law in Canada." McGill Law Journal 68, no. 4 (2023): 407–48. http://dx.doi.org/10.26443/law.v68i4.1365.

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Non-profit corporations benefit from significant tax subsidies, but they are largely regulated by corporate statutes rather than tax law. Recent legislative reforms in Canada have sought to modernize non-profit statutes to reflect the changing non-profit sector, with a focus on increasing accountability and fairness. Yet, despite the increasingly national reach of non-profits, governance and financial transparency requirements can differ considerably between jurisdictions. This article compares non-profit rules about directors and financial review in Alberta, British Columbia, Ontario, and fed
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Villegas Aldazosa, Alvaro R. "Windfall Profits Tax on Oil and Gas: US and Latin American Approach." Intertax 37, Issue 1 (2009): 74–80. http://dx.doi.org/10.54648/taxi2009007.

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In terms of tax policy, the excess profit taxation is predominantly recognized as a wartime fiscal instrument designed to capture profits that exceed normal peacetime earnings. Nevertheless, excess profit taxation is also levied to prevent excessive profits in special circumstances other than wartime. United States in the 1980s and Bolivia and Venezuela in recent years have levied windfall profits taxes on oil and gas production. In light of the US legislative history, this article proposes three points of analysis from a tax policy perspective: first, the justification addressed to impose the
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Wilkicki, Kathryn J. Jervis. "The Effects of Not-for-Profit Hospital Reported Profits and Charitable Care on Perceptions of Tax-Exempt Status." Journal of the American Taxation Association 23, no. 2 (2001): 50–58. http://dx.doi.org/10.2308/jata.2001.23.2.50.

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I investigate whether the hospital tax-exemption decision is a function of (1) reported profits and (2) the amount of charitable care provided. Tax practitioners from public accounting firms made decisions about whether the hospital should maintain federal and state income tax and local property tax exemptions. A between-subject design was used with cases at two dimensions: reported profits (high and low) and level of charitable care (high and low). Findings revealed that the main effects of reported profits and charitable care do not independently appear to affect respondents' perceptions abo
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Dissertations / Theses on the topic "Tax on profits"

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Oremade, Babatunde Timothy. "Perception of petroleum profits tax compliance in Nigeria." Thesis, Bournemouth University, 2010. http://eprints.bournemouth.ac.uk/17520/.

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The aim of this research is to examine whether the extent of tax compliance by oil producing companies in Nigeria is determined by the knowledge, remuneration and incentives of government tax officials. This study sets out to investigate the extent of compliance of oil and gas (exploration and production) companies with the Petroleum Profits Tax Act and to confirm whether lack of sufficient knowledge of the PPT law and poor remuneration and incentives of government tax officials affect tax administration in the upstream sector of the petroleum industry in Nigeria. An extensive literature revie
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Jackson, Mark. "Book-tax differences and earnings growth /." Connect to title online (Scholars' Bank) Connect to title online (ProQuest), 2009. http://hdl.handle.net/1794/10224.

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Masters, Colin David. "The avoidance of tax on income, profits and gains." Thesis, University of Southampton, 1990. https://eprints.soton.ac.uk/349251/.

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This thesis deals with the various ways taxpayers have employed to avoid paying tax on income, profits and gains and the responses of the judges and legislators. Each type of avoidance is followed from its first appearance to the present day, where appropriate. The respective manoeuvres of the taxpayers, on the one hand, and the Legislature, on the other, are chartered, as is the attitude of the courts. There are four sections. In the first, the various categories of tax avoidance arrangements that have been implemented over the years in the United Kingdom are examined. The second is concerned
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Daily, Robert L. "Avoiding Taxes On Foreign Profits: How To Fix the Games That Multinationals Play." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/517.

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The current United States tax code regarding foreign sourced income is outdated for a heavily globalized and interconnected world. Multinationals have played certain games with the tax code to lower their domestic and foreign tax bill. This form of tax avoidance has real economic effects that are leading to non-optimal economic outcomes. This paper will begin by offering examples of how multinationals are avoiding taxes, especially in the pricing of intangible assets. Other countries have adopted different ways to tax foreign profits; notably most countries either have a worldwide non-deferral
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Yau, Ki-chu Cindy, and 邱琪珠. "An analysis of the issue of 'source' in the determination of the assessability of profit chargeable to Hong Kong profits tax." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1992. http://hub.hku.hk/bib/B31265522.

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Wheatley, Clark M. "Market capitalization and earnings persistence : the earnings response coefficients of tax generated earnings changes /." Diss., This resource online, 1994. http://scholar.lib.vt.edu/theses/available/etd-06062008-171229/.

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Harendt, Christoph [Verfasser], and Ulrich [Akademischer Betreuer] Schreiber. "Tax avoidance of multinational entities : an empirical analysis of tax effects on investment, financial structures and repatriation of profits / Christoph Harendt ; Betreuer: Ulrich Schreiber." Mannheim : Universitätsbibliothek Mannheim, 2019. http://d-nb.info/1175878979/34.

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Blom, Maria, and Anders Lenfors. "Attribution of Profits to Permanent Establishments : How Should Swedish Legislation Conform to the OECD December 2006 Report?" Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13.

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<p>The purpose of this thesis is to establish whether the domestic legislation of Sweden is in tune with the OECD December 2006 report on the attribution of profits to permanent es-tablishments (December 2006 report) and if not how Sweden ought to conform. How to attribute business profits to a permanent establishment (PE) is laid down in Article 7 of the OECD Model Tax Convention on Income and on Capital. In December 2006 the OECD released a report on how profits (losses) are to be attributed to PEs. The report lays down the current approach on how Contracting States should interpret Article
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Швагер, Ольга Андріївна, Ольга Андреевна Швагер та Olha Andriivna Shvaher. "До питання класифікації доходів державного бюджету України". Thesis, Класичний приватний університет, 2012. http://essuir.sumdu.edu.ua/handle/123456789/63092.

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Бюджетний кодекс України визначає доходи бюджету як податкові, неподаткові та інші надходження на безповоротній основі, справляння яких передбачено законодавством України.<br>The budgetary codex of Ukraine determines the profits of budget as tax, untax and other receipts on irretrievable basis, the production of which is foreseen the legislation of Ukraine.
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Захаркіна, Людмила Сергіївна, Людмила Сергеевна Захаркина, Liudmyla Serhiivna Zakharkina та В. В. Гльоза. "Аналіз впливу ставки та бази оподаткування на частку надходжень податку на прибуток підприємств у ВВП". Thesis, Вид-во СумДУ, 2009. http://essuir.sumdu.edu.ua/handle/123456789/6418.

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Books on the topic "Tax on profits"

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Warner, James Cary. Accumulated earnings tax. Tax Management Inc., 2002.

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Okpe, Ikechukwu I. Petroleum profits tax in Nigeria. Joebest Books, 2003.

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House, Commerce Clearing, ed. The Tax on accumulated earnings. Commerce Clearing House, 1986.

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Beck, John. John Beck's amazing profits! s.n., 2002.

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Mamaleteo, Victorino C. Taxation of business profits under the Philippine Tax Code and Tax treaties. University of the Philippines Law Center, Institute of International Legal Studies, 2005.

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Walker, Betty Con. Casino clubs NSW: Profits, tax, sport and politics. Sydney University Press, 2009.

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Walker, Betty Con. Casino clubs NSW: Profits, tax, sport and politics. Sydney University Press, 2009.

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Ariwodọla, J. A. Companies taxation in Nigeria: Including petroleum profits tax. JAA Nigeria Limited, 1988.

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Bagwell, Laurie Simon. Conspicuous consumption, pure profits, and the luxury tax. National Bureau of Economic Research, 1992.

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(Elena), Shkrebela E., ред. Sovershenstvovanie naloga na pribylʹ v Rossiĭskoĭ Federat͡sii v srednesrochnoĭ perspektive. Izd-vo Instituta Gaĭdara, 2011.

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Book chapters on the topic "Tax on profits"

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Sullivan, Martin A. "Profits and Profit Tax, by the Numbers." In Corporate Tax Reform. Apress, 2011. http://dx.doi.org/10.1007/978-1-4302-3928-4_2.

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Phillips, John S. "Business Profits." In Tax Treaty Networks 1991. Routledge, 2021. http://dx.doi.org/10.4324/9781315075631-8.

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Reynolds, John N. "The State and Tax." In Sharing Profits. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137445452_8.

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Lessambo, Felix I. "The Branch Profits Tax." In International Aspects of the US Taxation System. Palgrave Macmillan US, 2016. http://dx.doi.org/10.1057/978-1-349-94935-9_6.

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Sullivan, Martin A. "How Should Foreign Profits Be Taxed?" In Corporate Tax Reform. Apress, 2011. http://dx.doi.org/10.1007/978-1-4302-3928-4_8.

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Andel, Norbert. "Determination of company profits." In Tax Coordination in the European Community. Springer Netherlands, 1987. http://dx.doi.org/10.1007/978-94-017-3206-2_11.

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Rowland, Chris, and Danny Hann. "Petroleum Profits Tax: An Alternative Proposal." In The Economics of North Sea Oil Taxation. Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1007/978-1-349-08717-4_5.

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Castaldi, Laura. "La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati." In Le dimensioni del principio solidaristico nel terzo millennio. Firenze University Press, USiena Press, 2024. http://dx.doi.org/10.36253/979-12-215-0368-5.10.

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The solidarity dimension of tax duty requires the legislator to make choices regarding the distribution of tax burdens in the society based on criteria of reasonableness and proportionality. From this point of view, the excess-profits tax reveal some critical points also due to their selective and extraordinary nature.
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Vet, Cassandra, Danny Cassimon, and Anne Van de Vijver. "Getting the Short End of the Stick: Power Relations and Their Distributive Outcomes for Lower-Income Countries in Transfer Pricing Governance." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_1.

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AbstractIt is widely recognized that international corporate taxation holds a distributional bias toward advanced economies and that developing countries only play a marginal role in tax governance-making. Yet, it is the ambition of both the G20 and the Organisation for Economic Co-operation and Development (OECD) to integrate developing countries in the BEPS Inclusive Framework. The Base Erosion and Profit Shifting (BEPS) action is the latest global initiative to update the international framework of corporate taxation and curb corporate tax avoidance. On one hand, the integration for develop
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Ecca, Fabio. "War Profits and Tax Evasion: Italian Fiscal Policies in the First World War and After the War, 1915–1924." In Tax Evasion and Tax Havens since the Nineteenth Century. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-18119-1_11.

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Conference papers on the topic "Tax on profits"

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Bekkers, Gijs, Enrico Spinielli, Rainer Koelle, and Quinten Goens. "Aircraft-Specific Vehicle Routing Profile for Taxi Route Finding." In 2025 Integrated Communications, Navigation and Surveillance Conference (ICNS). IEEE, 2025. https://doi.org/10.1109/icns65417.2025.10976933.

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lu, Linghai, Michael Jump, Perfect Philip, and Mark White. "Development of a Visual Landing Profile with Natural-Feeling Cues." In Vertical Flight Society 70th Annual Forum & Technology Display. The Vertical Flight Society, 2014. http://dx.doi.org/10.4050/f-0070-2014-9519.

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Previous studies using both rotorcraft and fixed-wing aircraft have indicated that providing the pilot with more intuitive physiological information can enhance task performance because of the increased level of pilot's awareness of aircraft orientation and workload required to control the aircraft. This will also be true Personal Aerial Vehicles (PAV) operating in a Personal Aerial Transportation System (PATS) because of its anticipated large user base and envisaged concept of operations. Motivated by simulator test subjects expressing discomfort during taking the current constant-deceleratio
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Chiprisean, Maria, and Liliana Lazari. "Tax and accounting aspects for mipt residents." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.38.

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This article examines the fiscal and accounting aspects relevant to residents of Moldova IT Park (MITP). This system not only improves financial management but also makes Moldova an attractive destination for IT investments. A comparative analysis between MITP residents and companies under the general taxation system highlights the financial advantages, such as higher net profits and simplified tax obligations. However, the study also identifies certain challenges, including potential long-term effects on social security benefits and the dependency on the continuity of the MITP regime. The res
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Nalimova, P. "The Essence of Corporate Income Tax." In Current Issues of Science: Student Thought. Nalimova, P., 2025. https://doi.org/10.61726/5131.2025.38.75.001.

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Taxes are one of the main sources of financing for government activities, as well as an economic tool that serves to implement the priorities of the state. Taxes perform two functions: fiscal and regulatory. Both functions are interconnected and interdependent, and neither should be developed at the expense of the other. As a category of the economy, a tax is a mandatory payment that the state collects from both individuals and legal entities. The importance of profit has increased with the transition of the Russian Federation’s economy to a market economy. Profit is a generalized indicator of
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de Campos, Jeremias, Sérgio Murilo Petri, and Amanda da Silva Camargo. "Tax credits in the administrative sphere - PIS and single-phase COFINS: Case study in a company in Santa Catarina in the retail fuel sales sector." In VI Seven International Multidisciplinary Congress. Seven Congress, 2024. http://dx.doi.org/10.56238/sevenvimulti2024-004.

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This article analyzes the impact of lack of knowledge of tax laws on corporate revenues, focusing on PIS and COFINS taxes attributed to certain products, especially in the fuel sales sector. The research reveals corporate losses due to lack of familiarity with laws and regulations that guarantee tax benefits. Through a detailed case study, it is shown how lack of understanding of tax laws can negatively affect corporate competitiveness and profits. The analysis reveals the tax savings achieved by company Alfa by applying single-phase PIS and COFINS taxation to its products, reducing the amount
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Kleštincová, Soňa. "Analysis of Network Analysis Tools Possibilities in Area of International Taxation." In EDAMBA 2022: 25th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2023. http://dx.doi.org/10.53465/edamba.2022.9788022550420.209-218.

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In modern era of globalization, we face every day to new business models, technologies and way of enterprises achieve their revenues and gain profits. Under these conditions is quite harder to tax internationally operating businesses when we realize that actual network created of bilateral and multilateral treaties in not so perfect as we would assume. From these facts arises the research question. Is actual network of bilateral tax treaties perfect? If no, where the weak parts are? And finally, and most importantly, how can we measure it? In our research paper we analyze which tools of social
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Stojiljković, Marija, Jelena Raičević, Jasminka Đurović, and Dobrica Radovanović. "Comparative analysis of the most significant tax forms in Serbia and selected countries of EU." In 1st International Scientific Conference on Economy, Management and Information Technologies – ICEMIT 2023. Toplica Academy of Applied Studies, Department of Business Studies Blace, 2023. http://dx.doi.org/10.46793/icemit23.233s.

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The subject of this paper is a theoretical and empirical analysis of the tax systems of Serbia and some selected countries of EU. No tax system in the world is the same, and every economy differs in its tax policy and structure. The tax policy of the state can influence several economic segments, such as unemployment, income, company profits, investments, etc. The importance and purpose of quality management of the tax system is increasing today, because through taxes and fiscal policy, each country can influence its own sustainability and stability. The importance of tax forms in the tax stru
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Harremi, Marsida. "The Tax System in Albania and Its Impact on the Investor. Comparative Analysis with Countries in the Region." In 8th International Scientific Conference – EMAN 2024 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eman.2024.39.

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This study aims to empirically analyze the impact of different tax rates on the dynamics of investments at the macroeconomic level in Alba­nia. In this study, a comparative analysis will be carried out with some of the countries in the region. Countries such as Albania, Kosovo*, the Republic of North Macedonia, Montenegro, Bosnia-Herzegovina, and Serbia, which are part of the Balkans, have similarities regarding the tax systems and rates they apply to corporate profits, personal income, and consumption. These countries were chosen for the comparative analysis because of the similari­ty in hist
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Melega, Anatol, and Veronica Grosu. "Harmonization of the legislation of the Republic of Moldova with the OECD Transfer Pricing regulations." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.04.

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In the context of the globalisation of national economies and the galloping growth of multi-nationals, transfer pricing regulations have become a key element in avoiding the erosion of the tax base and the shifting of profits to low or zero tax jurisdictions. The Republic of Moldova, in its effort to integrate international tax practices and attract foreign investment, faces significant challenges in aligning national legislation with OECD standards. The purpose of this paper is to explore the complex and critical process of harmonising Moldovan legislation with the Organisation for Economic C
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Costetchi, Milina. "Dividend: fiscal and accounting treatment." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v2.20.

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Dividends represent a crucial aspect of the relationship between companies and their shareholders, serving as a means of distributing profits to investors. They are a part of the company's profit that goes to each shareholder according to the classes and according to the number of shares he has. Dividends are distributed after withholding tax. They are usually paid once a year, but if the financial situation of the company allows, dividends can be paid even more often. On the accounting front, dividends must be accurately recorded in the company's financial statements, reflecting the reduction
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Reports on the topic "Tax on profits"

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Garcia-Bernardo, Javier, and Petr Janský. Profit Shifting of Multinational Corporations Worldwide. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.005.

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Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research investigating the scale and distribution of profit shifting has faced methodological and data challenges, both of which we address. First, we propose a logarithmic function to model the extremely non-linear relationship between the location of profits and tax rates faced by MNCs at those locations – that is, the extreme concentration of profits without corresponding economic activi
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Bagwell, Laurie Simon, and B. Douglas Bernheim. Conspicuous Consumption, Pure Profits, and the Luxury Tax. National Bureau of Economic Research, 1992. http://dx.doi.org/10.3386/w4163.

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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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Cribb, Jonathan. Trends in profits of self employed sole traders: evidence from tax data. The IFS, 2018. http://dx.doi.org/10.1920/ps.ifs.2024.0499.

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Beverinotti, Javier, Gustavo Canavire-Bacarreza, María Cecilia Deza, and Lyliana Gayoso de Ervin. The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003505.

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This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management practices are positively associated with effective tax rates, defined as the share of tax obligations to profits. This result is robust under various specifications controlling for different covariates, and to differe
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Hubbard, R. Glenn, and Peter Reiss. Corporate Payouts and the Tax Price of Corporate Retentions: Evidence from the Undistributed Profits Tax of 1936-1938. National Bureau of Economic Research, 1989. http://dx.doi.org/10.3386/w3111.

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Calomiris, Charles, and R. Glenn Hubbard. Internal Finance and Investment: Evidence from the Undistributed Profits Tax of 1936-1937. National Bureau of Economic Research, 1993. http://dx.doi.org/10.3386/w4288.

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SHEVTSOVA, T. P. FEATURES OF THE APPLICATION OF INCOME TAX IN AGRICULTURE IN RUSSIA. Science and Innovation Center Publishing House, 2022. http://dx.doi.org/10.12731/2070-7568-2022-11-2-2-7-12.

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The dynamics of the elements of income tax from agricultural producers throughout the country as a whole, by federal districts, and some regions. It has been established that the number of payers of income tax is not decreasing, but the amount of revenues to the budget has been reduced. It is proposed to regulate the tax rate on profits from the sale of agricultural products at the regional level in conjunction with the established rate of the Unified Agricultural Tax.
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Phelan, Thomas M. On the Optimality of Differential Asset Taxation. Federal Reserve Bank of Cleveland, 2025. https://doi.org/10.26509/frbc-wp-201917r2.

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In this paper I study the optimality of differential asset taxation in an environment with entrepreneurs and workers in which output is stochastic and entrepreneurs can misreport profits and abscond with capital. I show that a stationary efficient allocation may be implemented as an equilibrium with endogenous collateral constraints, transfers to newborns, and linear taxes on profits, investment, and interest. Further, these taxes differ from one another and serve distinct purposes. The profits tax shares risk and depends solely on the severity of the misreporting friction, while the remaining
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Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0007979.

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The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance
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