过去一年中添加的文章,按日期排序

9 The Effect of Financial Leverage on Profitability and Value of Firms

R Nandi, P Banerjee - … in Finance and Digital Transformations in …, 2024 - books.google.com
4 天前 - … the sale of goods is the main source of income for a manufacturing firm. Non-operating …
sources of income such as income from investment, income from capital gains, etc. For …

[PDF][PDF] Putting the 'Finance'into 'Public Finance': A Theory of Capital Gains Taxation

M Aguiar, B Moll, F Scheuer - benjaminmoll.com
13 天前 - … the taxation of capital income and wealth. While capital gains are typically taxed
on … Section 5 shows how our findings regarding optimal taxes carry over to the multi-period …

[PDF][PDF] TAXES FROM INCOME, PROFIT AND CAPITAL GAINS AMONG SUB-SAHARA AFRICAN COUNTRIES: IMPACT OF INDUSTRIALIZATION

TA Busari, SO Dada, MOO Ajala - Fiscal - researchgate.net
13 天前 - … Increasing tax on income, profits and capital gains requires generating more employment
taxes generated from income, profit, and capital gains in sub-Sahra African countries. …

Book-Value Wealth Taxation, Capital Income Taxation, and Innovation

24 天前 - … which replacing capital income taxes with wealth taxes … of the optimal mix of
wealth and capital income taxes that … innovation, and characterize optimal taxes in this setting. …

[PDF][PDF] Income Taxation over the Business Cycle with Wage Rigidities

D Belchior, C Reis - daniel-belchior.github.io
34 天前 - optimal income taxes behave over the business cycle in the presence of downward
rigid wages. We determine the optimal Ramsey taxes … includes the optimal taxation problem …

Studies in Financial Frontiers: Robo-Advising and Interconnected Markets

J Choy - 2024 - deepblue.lib.umich.edu
43 天前 - income, maximizing their expected lifetime utility. We demonstrate that the investor’s
optimal … the investor’s adjusted gross income is equal to their gross income for simplicity. …

Monitoring Superrich: the Effects of Indonesian High-Wealth Individuals (HWI) Tax Office

H Saputro - Bulletin of Indonesian Economic Studies, 2024 - Taylor & Francis
44 天前 - … reside in Jakarta (Indonesian capital). I compare reported income and income taxes
of HWIs … I document that the reported income and income taxes of HWIs administered by the …

Optimum Public Debt in Iran: An Emphasis on the Precautionary Saving Model

E Mosaddeghi, R Bakhshi Dastjerdi… - Iranian Economic …, 2024 - journals.ut.ac.ir
45 天前 - … It is optimal that the government to accumulate assets … income of private assets.
Furthermore, if excessive holding of assets is restricted through policies such as imposing taxes

Systematic literature review of businesses' tax avoidance practices in the Finnish economy

P Siukola - 2024 - aaltodoc.aalto.fi
45 天前 - … Other themes discussed in the text include optimal taxation, the difference between
tax … tax rate is increased, studying the elasticity of taxable capital income can provide an un…

[PDF][PDF] Global Journal of Current Research

R Bharadwaj, AK Singhal - Global Journal of Current Research, 2024 - crdeepjournal.org
56 天前 - … to tax income, why … of income that would be subject to that income tax. Secondly,
people are highly motivated to arrange their income in a way that allows them to collect capital