چگونه باید مالیات برای تشویق کارآفرینی طراحی شود؟ This paper examines how tax policy should be designed to best encourage entrepreneurial activity in start-up firms. We begin by describing several presumed market failures affecting entrepreneurial firms that would lead to an under-provision of entrepreneurial activity: 1) information spillovers from innovations …
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عضویت در سازمان تجارت جهانی و تغییر مالیات مصرفی This paper explores tax policy effects and revenue implications of joining the World Trade Organization (WTO) and its predecessor, the General Agreement on Tariffs and Trade (GATT). It documents that countries joining GATT/WTO after 1990 have implemented tariff-cum-tax reforms, lowering tariff …
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تأثیر نتایج حسابرسی مالیاتی بر گزارش و ارزیابی مزایای مالیات ناشناخته We examine whether firms respond to settlements of their uncertain tax benefits (UTBs) by adjusting the related UTB reserve. A reported UTB settlement indicates that the tax authority challenged at least one of the firm’s uncertain tax positions, thereby …
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