Tobin’s q; Corporate Tax Rate; Interest Tax Shields; RBC Model; Cost of Capital - Articles

Impacts of Property Taxes on Planning and Settlement Development—Germany as a Living Lab (Articles)

Dirk Löhr

Modern Economy Vol.14 No.3, March 10, 2023

DOI: 10.4236/me.2023.143014 1,376 Downloads 4,200 Views Citations
Thoughts on Tax Administration Reform to Support the Construction of China’s Unified National Market (Articles)

Huiyu Zhang

Open Journal of Social Sciences Vol.13 No.3, March 17, 2025

DOI: 10.4236/jss.2025.133020 107 Downloads 602 Views Citations
An Exploration of the Barriers of E-Tax System Adoption as a Strategy for Enhancing Taxpayer Compliance among Small and Medium Taxpayers at the Zambia Revenue Authority (Articles)

James Chisenga Mwansa, Jackson Phiri

Open Journal of Business and Management Vol.13 No.3, May 26, 2025

DOI: 10.4236/ojbm.2025.133110 198 Downloads 1,511 Views Citations
Factors Influencing Tax Compliance among Small and Medium Enterprises (SMEs) in Harare, Zimbabwe: Institutional, Procedural, Informational and Behavioural Drivers (Articles)

Ishmael Chidembo, Abubaker Qutieshat

American Journal of Industrial and Business Management Vol.15 No.10, October 21, 2025

DOI: 10.4236/ajibm.2025.1510076 101 Downloads 934 Views Citations
Deferred Tax Accounting in the Banking Sector: A Literature Review (Articles)

Lucas Papazissimou, Eleftherios Aggelopoulos

Open Journal of Accounting Vol.15 No.1, December 5, 2025

DOI: 10.4236/ojacct.2026.151001 83 Downloads 664 Views Citations
Shared Competence: An Analysis and Reinterpretation of the New Model for the Distribution of Tax Competence in the Constitution of Brazil Considering Constitutional Amendment No. 132/2023 (Articles)

Eduardo Müller Gomes

Beijing Law Review Vol.16 No.4, December 12, 2025

DOI: 10.4236/blr.2025.164132 43 Downloads 305 Views Citations
The Determinants of Interest Rate Spreads in Nigeria: An Empirical Investigation (Articles)

Anthony E. Akinlo, Babatunde Olanrewaju Owoyemi

Modern Economy Vol.3 No.7, November 29, 2012

DOI: 10.4236/me.2012.37107 8,213 Downloads 15,920 Views Citations
Fiscal Imbalances and Interest Rate Change in Pakistan: A Co-Integration Analysis (Articles)

Zaeema Islam, Asghar Ali, Irfan Ahmad Baig, Sajjad Ahmad Baig, Muhammad Hashim, Muhammad Zia-Ur-Rehman

Theoretical Economics Letters Vol.5 No.5, October 9, 2015

DOI: 10.4236/tel.2015.55072 3,914 Downloads 5,275 Views Citations
Corporate Entrepreneurship and Agency Cost: A Theoretical Perspective (Articles)

Syed Zulfiqar Ali Shah, Nousheen Tariq Bhutta

Open Journal of Accounting Vol.2 No.3, July 17, 2013

DOI: 10.4236/ojacct.2013.23010 8,950 Downloads 14,035 Views Citations
Monumental Behaviorism and Courageousness in Industrialized Economies Central Banks for Developing Economies Lessons (Articles)

Seum Chhay, Nai-Wen Li, Lei Wang

Journal of Financial Risk Management Vol.5 No.2, June 23, 2016

DOI: 10.4236/jfrm.2016.52011 2,092 Downloads 3,405 Views Citations
Taxpayers Fraudulent Behavior Modeling The Use of Datamining in Fiscal Fraud Detecting Moroccan Case (Articles)

Farid Ameur, Mohamed Tkiouat

Applied Mathematics Vol.3 No.10, October 12, 2012

DOI: 10.4236/am.2012.310176 5,895 Downloads 9,699 Views Citations
Critical Re-Examinations on the Relationships among Capital Structure, Costs of Capital, and Firm Value (Articles)

Chengho Hsieh, Tibor Szarvas

Journal of Mathematical Finance Vol.6 No.5, November 17, 2016

DOI: 10.4236/jmf.2016.65055 2,431 Downloads 5,271 Views Citations
Examining the Effect of Exchange Rate and Overseas Employment on Remittances: An Evidence from Bangladesh (Articles)

Mohammad Raselar Rahman, Md. Muhaiminul Islam Selim, Md. Ahsan Ul Haque, Dilruba Yesmin Smrity, Md. Shafiqul Islam

Theoretical Economics Letters Vol.9 No.7, October 16, 2019

DOI: 10.4236/tel.2019.97163 785 Downloads 3,677 Views Citations
This article belongs to the Special Issue on Economics and Management Strategies
Estimating the Effect of Carbon Tax on CO₂ Emissions of Coal in China (Articles)

Kezhong Zhang, Juan Wang, Yongming Huang

Journal of Environmental Protection Vol.2 No.8, October 18, 2011

DOI: 10.4236/jep.2011.28127 4,781 Downloads 8,448 Views Citations
Fairness Norms and the Incidence of Environmental Subsidy (Articles)

Toshihiro Uchida

Modern Economy Vol.3 No.6, October 31, 2012

DOI: 10.4236/me.2012.36100 4,016 Downloads 6,316 Views Citations
Consumer Tax Production Quota Buyouts and Negative Compensation: Producers’ Dilemma (Articles)

Andrew Schmitz, Dwayne J. Haynes, Troy G. Schmitz

Theoretical Economics Letters Vol.3 No.3, June 7, 2013

DOI: 10.4236/tel.2013.33025 3,872 Downloads 6,171 Views Citations
Effect of Environmental Taxes as Correcting Negative Externalities Caused by Water Pollution Applied to the Agro-Food Industry (Articles)

I. M. Román-Sánchez, Irene Carra

Theoretical Economics Letters Vol.3 No.3A, June 18, 2013

DOI: 10.4236/tel.2013.33A006 4,978 Downloads 8,039 Views Citations
This article belongs to the Special Issue on Business Economics
Consumption Tax, Nontraded Goods and Welfare (Articles)

Wataru Johdo

Theoretical Economics Letters Vol.3 No.5, October 17, 2013

DOI: 10.4236/tel.2013.35044 3,556 Downloads 6,042 Views Citations
Study on the Fiscal Budget Deviation and Its Structural Impact Factors (Articles)

Qingjie Liu, Huachun Wang

American Journal of Industrial and Business Management Vol.5 No.3, March 25, 2015

DOI: 10.4236/ajibm.2015.53014 3,451 Downloads 5,507 Views Citations
Transfer Policies with Discontinuous Lorenz Curves (Articles)

Johan Fellman

Journal of Mathematical Finance Vol.6 No.1, February 5, 2016

DOI: 10.4236/jmf.2016.61003 5,056 Downloads 6,194 Views Citations
This article belongs to the Special Issue on Stochastic Dominance

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