Demographics and competition for capital in political economy

Morita, Tadashi; Sato, Yasuhiro; Yamamoto, Kazuhide

doi:10.1007/s10797-019-09587-0

Cited by 3 publications

(1 citation statement)

References 42 publications

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“…This research is dedicated to the empirical study of tax aggressiveness and market power of companies that is a contemporary theme (Dyreng et al, 2008;Hanlon & Heitzman, 2010;Lietz, 2013;Eichner & Pethig, 2019;Cui, 2019;Lai, 2019;Garella & Trentinaglia, 2019;Yenipazarli, 2019;Yu et al, 2019;Morita, et al, 2020;Pian et al, 2020;Anand & Giraud-Carrier, 2020;Ahmadi & Ghezavati, 2020;Wu, 2021). In fact, Lietz (2013) conceptualized tax aggressiveness as explicit income tax reductions.…”

Section: Tax Aggressivitymentioning

confidence: 99%

Poder de mercado e agressividade tributária

Gomes

Moreira

Nossa

et al. 2022

R. Contemp. Contab.

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O objetivo deste estudo é analisar se as empresas brasileiras listadas na B3 com maior poder de mercado são mais agressivas tributariamente. A lacuna desta pesquisa surgiu pela ausência de evidências empíricas sobre a relação do poder de mercado das empresas e a agressividade tributária das empresas instaladas em mercado em desenvolvimento e em um país de estrutura legal code law. Esta pesquisa contribui ao preencher esta lacuna e a relação é estudada por meio da análise de regressão linear múltipla e regressão quantílica. Os resultados indicam que no Brasil quanto maior o poder de mercado da empresa, mais agressivo é o seu planejamento tributário, em comparação com a mediana do setor.

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Section: Tax Aggressivitymentioning

confidence: 99%

Poder de mercado e agressividade tributária

Gomes

Moreira

Nossa

et al. 2022

R. Contemp. Contab.

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Public good provision and progressive income taxation in a spatial economy

Lopez,

Morita

2024

Ann Reg Sci

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Demographic Development of Russia within the Boundaries of Human Capital Theory: Problems and Solutions

Vasenev,

Malinina,

Maksimenko

et al. 2024

Wseas Transactions on Business and Economics

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The article outlines the role of the demographic situation in ensuring the development of the socio-economic system of the country. In the process of empirical research, the dynamics of the list of indicators characterizing the demographic situation in Russia is considered. The calculation of the absolute indicator of the population is presented, which allows to reveal of the numerical losses of human capital. The fact that the reduction of the country’s population was due to the population of rural areas was established. It is also noted that there was a constant increase in the number of population over working age, as well as a decrease in the working-age population. The decrease in the existing volumes of human capital has led to certain economic losses expressed in the form of lost GDP, which the socio-economic system has incurred. In the context of the above trends, the preservation of the existing human capital, which can be assessed on the basis of the dynamics of indicators: life expectancy and the number of marriages and divorces, becomes a priority. The processes of human capital reproduction represent one of the important directions of demographic development in Russia. The authors determined that these processes have a negatively directed tendency to change. This problem is considered from the position of the functioning of the family institution and the dynamics of the divorce process. An analytical study of statistical data allowed us to conclude that the intensity of marriages in Russia during ten years was higher than the intensity of divorces. The calculated value of the coefficient of preservation of family relations indicates an increase in the probability of reproduction of human capital. The authors calculated the numerical value of reserve human capital in the form of the volume of potential labor force, which can provide an additional volume of GDP.

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Demographics and competition for capital in political economy

Cited by 3 publications

References 42 publications

Poder de mercado e agressividade tributária

Poder de mercado e agressividade tributária

Public good provision and progressive income taxation in a spatial economy

Demographic Development of Russia within the Boundaries of Human Capital Theory: Problems and Solutions

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