Tax Rate not the Right Lever for Targeted Relief by Katja Rietzler

“…Moreover, the income tax burden must be seen in the context of the overall fiscal policy. The decision on tax rate adjustments is a political issue.…”
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An exploratory study of the tax rate reconciliation disclosures of JSE listed companies by Rudie Nel, Anja van Niekerk

Subjects: “…effective tax rates…”
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Anticipated Reductions in Tax Rates and Earning Management of Listed Companies: Evidence from China by Mo Bai, Dandan Song, Helin Li

“…The effects of tax rate changes on corporations’ earning management are not fully understood. …”
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Determinants of the effective tax rate in the tourism sector: a dynamic panel data model by José Moreno-Rojas, M. Rosario González-Rodríguez, Rosario Carmen Martín-Samper

Subjects: “…effective tax rate…”
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The challenges of tax policy: a literature study on market and welfare dynamics by I Nyoman Tingkes, I Ketut Sirna, I Made Sumartana, Ida Ayu Putu Sri Widnyani

Subjects: “…elasticity and tax rates…”
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The influence of income tax rate, tunneling incentives, and return on equity on transfer pricing behavior of foreign direct investment enterprises in Vietnam by Tran Quoc Thinh, Nguyen Thi Hai An

“…Supporting agency theory and positive accounting theory, the results show that the income tax rate negatively influences transfer pricing behavior, while tunneling incentives and return on equity positively affect transfer pricing behavior. …”
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Guidance Optimization of Travelers’ Travel Mode Choice Based on Fuel Tax Rate and Bus Departure Quantity in Two-Mode Transportation System by Jianhui Wu, Yuanfa Ji, Xiyan Sun, Yan Xu

“…This aim of this study is to improve the guidance role of the fuel tax rate and bus departure quantity on travel mode choice. …”
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DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA by Emmanuel Imuede Oyasor

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The role of social institutions in shaping taxpayer behaviour by A. V. Tikhonova

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Functions of the VAT, actual problems of administration by N. Z. Zotikov

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EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA by M. Dement’eva, A. Zakharova, E. Kirova

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TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION by S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoylova

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FROM SOCIAL POLICY TO TAX POLICY. RETURN TO THE PAST by L. Kramarenko, A. Lukashevich

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Tax on Vacant Houses and Housing Price Bubble in Shiraz by Sara Parang, zahra dehghan shabani, Ebrahim Hadian, Ali Asgary

“…In fact, traders add tax to the price of the property, and increasing tax rates, in return worsens the bubble. So, here selecting the optimal tax rate becomes critically important. …”
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Manufacturer’s Green Financing and CER Decisions under the Carbon Tax Policy and Capital Constraints by Yunfeng Zhang, Tingting Song, Jingting Ma, Ying Qin

“…A high carbon tax rate can help stimulate the cleaner manufacturer to reduce carbon emissions, but a moderate carbon tax rate is more applicable to the polluting manufacturer. …”
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Impact of the Reduction of VAT Rate on Southeast Coastal Real Estate Enterprises by Yu Liu, Linghui Kong, Yanhua Zhang

“…Overall, the tax rate reduction still has a positive impact on enterprises. …”
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Corporate Pension Payment System under the Constraints of Cost of Capital: An Empirical Study by Lingbin Shan, Ming Su

“…For labor-intensive enterprises and those whose effective income tax rate is less than zero, corporate pensions fail to reduce the cost of capital significantly. …”
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Laffer Curve and Taxable Revenue Elasticity: The Impact of Tax Deductions on a Dynamic General Equilibrium Model by Nahid Gohartash, Rouhollah shahnazi, Ahmad Sadraei javaheri, Mahboubeh Jafari, Parviz Rostamzadeh

“…Furthermore, under tax revenue elasticity, the rate of reaction to the tax rate for the labor force is almost uniform in low tax rates and has a downward trend with the increase of the tax rate in all three cases (considering and not considering deductions). …”
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Budgetary Vat Refund to Agricultural Producers: Analysis of National Tax and Customs Legislation by Yuriy Lupenko, Andriy Lupenko, Svitlana Andros, Yurii Yarmolenko

“…A methodology has been developed for checking the legality of the application of the 0 percent tax rate and VAT deductions for the export of agricultural products. …”
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INFLUENCE OF BOARD FINANCIAL EXPERTISE ON TAX COMPLIANCE OF NON- FINANCIAL LISTED FIRMS IN NIGERIA by Mathias Gboyega OGUNDEJI

“…This study sought to provide empirical evidence on the influence of independent board financial expertise(IBFE) on tax compliance of non-financial listed firms in Nigeria using Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR) and Permanent Tax Difference (PERMDIFF) as tax proxies. …”
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