ERPN: Tax (Sub-Topic)最新文献

Emergence of Regional Entrepreneurship Through Hometown Tax Donation - Unique Regional Development System: Implications from Development of New Products and Improvement in Business Capabilities by Gift Providers - 家乡税捐的区域创业——独特的区域发展体系:新产品开发与礼品商经营能力提升的启示

ERPN: Tax (Sub-Topic) Pub Date : 2018-08-29 DOI: 10.2139/ssrn.3240432

Takaaki Hoda, Yuichiro Kubo

引用次数: 2

Adverse Selection in Tax Credit Programs for Biotechnology and Other Technology Startups 生物技术和其他技术初创企业税收抵免计划中的逆向选择

ERPN: Tax (Sub-Topic) Pub Date : 2018-03-01 DOI: 10.2139/ssrn.3152604

Michael Ehrlich, C. Ziveri

{"title":"Adverse Selection in Tax Credit Programs for Biotechnology and Other Technology Startups","authors":"Michael Ehrlich, C. Ziveri","doi":"10.2139/ssrn.3152604","DOIUrl":"https://doi.org/10.2139/ssrn.3152604","url":null,"abstract":"Politicians invest millions of public money in programs with the goal of creating new jobs in order to increase the overall wealth in their countries. While most State and Federal programs focus on small business without differentiating between high-potential startups and small businesses likely to remain small, the New Jersey Technology Business Tax Certificate Transfer Program (NOL) focuses on high-potential technology and biotechnology companies. Whilst there is recognition in business and research literature about the importance of early-stage companies in boosting economic growth and the necessity of government programs aimed at supporting them, in the literature there is little or no documentation of market failures occurring due to informational asymmetries. In this paper, we evaluate the effectiveness of the NOL program in creating high wage, high quality jobs in the state of New Jersey. Analyzing the level of wages and the number of jobs created by the beneficiary companies over a five-year interval, we focus on the difference in growth performance between biotechnology and other technology industries. Employing data provided by the New Jersey Economic Development Authority (NJEDA), we created a brand new panel database of beneficiary companies. Controlling per industry and per year, we find that the beneficiary biotechnology companies outperform the beneficiary other technology companies, pointing to an adverse selection bias due to asymmetric information in the pool of applicants.","PeriodicalId":365252,"journal":{"name":"ERPN: Tax (Sub-Topic)","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129191862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Entrepreneurial Taxation with Endogenous Entry 内生进入的企业税收

ERPN: Tax (Sub-Topic) Pub Date : 2013-07-01 DOI: 10.1257/POL.6.2.126

Florian Scheuer

引用次数: 90

The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation 企业税和灵活性对道德风险下企业和个人同时征税的企业决策的影响

ERPN: Tax (Sub-Topic) Pub Date : 2013-01-11 DOI: 10.2139/ssrn.2219190

Fabian Meißner, Georg Schneider, Caren Sureth-Sloane

引用次数: 1

The Properties of Income Risk in Privately Held Businesses 民营企业收益风险的性质

ERPN: Tax (Sub-Topic) Pub Date : 2012-09-17 DOI: 10.2139/ssrn.2190172

J. Debacker, B. Heim, Vasia Panousi, Shanthi P. Ramnath, Ivan Vidangos

引用次数: 23

Special Report: Global Tax Audit and Controversy Risk Management 特别报告:全球税务审计和争议风险管理

ERPN: Tax (Sub-Topic) Pub Date : 2010-03-26 DOI: 10.2139/SSRN.1575723

D. Erasmus

{"title":"Special Report: Global Tax Audit and Controversy Risk Management","authors":"D. Erasmus","doi":"10.2139/SSRN.1575723","DOIUrl":"https://doi.org/10.2139/SSRN.1575723","url":null,"abstract":"Managing tax risk is one of the greatest challenges for tax departments around the world (creating the opportunities to build relationships with revenue services), starting with the verification audit through to the resolution of tax controversies. A recent survey supports this contention. Key aspects that emerged can be summarized as follows:Tax risk is everywhere. Companies continue to face increased pressure on the tax function. As a result, tax functions are focused on addressing risks in every major area of the tax life-cycle: planning, provision, compliance, and controversy. Improving the tax function is clearly more important than ever, with more than 90% of companies indicating this will be an important area for them over the next two years.People are a tax risk: 87% of respondents identified people as an important challenge facing the tax department. Companies are struggling to get enough people to staff their tax department. They are also challenged to train the people they have, with 77% of companies indicating that the lack of skilled resources is a contributing factor to tax risk.The trend (proactive versus reactive): Today, companies report a significant increase in the time they spend identifying, managing, tracking, and responding on tax risk. The number of companies who spend at least 20% of their time on tax risk increased over the last two years from 16% to 25%. Leading tax functions are responding by becoming more efficient and broadening their response to risk. Building linkages to other parts of the organization is becoming increasingly important.Communication is key: Companies that have regular communications with their board about tax risk are also more likely to report having specific measures in place to address those risks. The difference seems to be that they take a broad approach to tax risk assessment and work to efficiently leverage their people, processes and technology.","PeriodicalId":365252,"journal":{"name":"ERPN: Tax (Sub-Topic)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127293851","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Of Coase, Calabresi, and Optimal Tax Liability 科斯，卡拉布雷西和最优纳税义务

ERPN: Tax (Sub-Topic) Pub Date : 2009-01-30 DOI: 10.2139/ssrn.1335924

Kyle D. Logue, J. Slemrod

{"title":"Of Coase, Calabresi, and Optimal Tax Liability","authors":"Kyle D. Logue, J. Slemrod","doi":"10.2139/ssrn.1335924","DOIUrl":"https://doi.org/10.2139/ssrn.1335924","url":null,"abstract":"The Coase Theorem and the vast literature it inspired explore two basic questions: to whom should responsibility for external harms be assigned and how will that assignment matter. Building on the Coasean insight in the torts context, Guido Calabresi observed that the assignment of tort liability can indeed matter from an efficiency perspective and should, under certain assumptions, be assigned to the \"cheapest cost avoider.\" This article applies a similar Coasean/Calabresian framework to a related (though not identical) set of questions in the tax context: To whom should the responsibility for remitting taxes be assigned and when and how will that assignment matter? Following Calabresi's canonical formulation for the design of an optimal tort system, we conclude that an optimal tax remittance regime requires that tax liabilities be assigned so as to minimize the overall social costs of compliance and administration for a given level of achievement of the tax law's desired distributional and revenue goals. This will sometimes mean assigning tax remittance responsibility to the lowest-compliance-cost remitter, and other times not - if that party happens also to be the lowest-cost liability avoider (the party best able to evade the tax). This comparison of tax remittance responsibility and tort remittance responsibility produces a number of positive and normative insights. For example, it helps to explain why the remittance responsibility for the retail sales tax lies primarily with the sellers rather than the buyers, as well as why we have wage withholding for the income tax. And it helps to explain some existing types of non-wage withholding, such as withholding on payments to foreign taxpayers. This framework also supports a number of reforms in the current U.S. regime for tax enforcement such as expanding the withholding requirement to payments made to independent contractors, which are a type of payment that currently contributes significantly to the overall U.S. federal tax gap.","PeriodicalId":365252,"journal":{"name":"ERPN: Tax (Sub-Topic)","volume":"21 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130802097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 14

Stobie Creek: Too Good to Be True‘ 斯托比·克里克:好得令人难以置信

ERPN: Tax (Sub-Topic) Pub Date : 2008-08-08 DOI: 10.2139/SSRN.1211923

K. Burke, G. McCouch

引用次数: 0

Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship 税收中立:幻想还是现实?创业案例

ERPN: Tax (Sub-Topic) Pub Date : 2008-05-01 DOI: 10.1628/001522113X666926

V. Kanniainen, P. Panteghini

引用次数: 57

The LBO: Stakes and Perspectives 杠杆收购:风险与前景

ERPN: Tax (Sub-Topic) Pub Date : 2008-04-08 DOI: 10.2139/ssrn.1116207

Safa Ben Thabet, O. Yousfi

引用次数: 0