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Family Firm Heterogeneity and Tax Aggressiveness: A Quasi-Experimental Analysis of the Impact of Different Family Generations
2021
This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance behaviour. The empirical evidence, based on the quasi-experiment of the 2012 Spanish thin capitalization rule, reveals that there is a positive relationship between tax aggressiveness and successive generations. Moreover, the founder and second generations follow a similar conservative tax avoidance approach, whereas the third and fourth generations are found to be more tax aggressive.
Efficiency of Corporate Income Tax Reliefs for the Investment Promotion in Latvia
2014
Corporate income tax rate in Latvia is one of the lowest in the European Union and is favourable for business. However, the government additionally uses numerous CIT reliefs to stimulate investments, to promote specific industries and investors. Total costs of these tax reliefs are high, but many of the goals declared by their introduction are not reached, suggesting that tax relief efficiency could be questioned. The efficiency of the existing and potential CIT reliefs should be regularly evaluated. The suggested criteria for such examination are – clear objective, type of taxable rent, existence of positive externality, appropriate design and potential for tax planning, costs in revenue f…
Supplementary material 1 from: Tortorici F, Talamas EJ, Moraglio ST, Pansa MG, Asadi-Farfar M, Tavella L, Caleca V (2019) A morphological, biological…
2019
: Data type: species data
Supplementary material 6 from: Tortorici F, Talamas EJ, Moraglio ST, Pansa MG, Asadi-Farfar M, Tavella L, Caleca V (2019) A morphological, biological…
2019
: Data type: species data
Supplementary material 2 from: Tortorici F, Talamas EJ, Moraglio ST, Pansa MG, Asadi-Farfar M, Tavella L, Caleca V (2019) A morphological, biological…
2019
: Data type: species data
Supplementary material 3 from: Tortorici F, Talamas EJ, Moraglio ST, Pansa MG, Asadi-Farfar M, Tavella L, Caleca V (2019) A morphological, biological…
2019
: Data type: species data
Supplementary material 4 from: Tortorici F, Talamas EJ, Moraglio ST, Pansa MG, Asadi-Farfar M, Tavella L, Caleca V (2019) A morphological, biological…
2019
: Data type: species data
Supplementary material 5 from: Tortorici F, Talamas EJ, Moraglio ST, Pansa MG, Asadi-Farfar M, Tavella L, Caleca V (2019) A morphological, biological…
2019
: Data type: species data
CLIL Challenges : Secondary School CLIL Teachers’ Voices and Experienced Agency in Three European Contexts
2020
This qualitative interview study focuses on CLIL (Content and Language Integrated Learning) teacher agency in three European contexts, Austria, Finland and Andalusia, Spain. The aim of the study is to understand how individual CLIL teachers experience their agency when encountering challenges in their work and to demonstrate the multifaceted quality of their agency. The study employs the Listening Guide method (Gilligan, 2015) to listen to the voices of three secondary school subject teachers from three diverse contexts. The analysis shows that CLIL challenges both empowered and disempowered the teachers depending on how meaningful they found their work and what their possibilities to act w…
Teachers’ Identity Tensions and Related Coping Strategies : Interaction With the Career Stages and Socio-Political Context
2022
When external requirements conflict with teachers’ personal beliefs and values, the resulting internal struggles can lead to identity tensions. Contributing to discussion on teachers’ identity development in a challenging context, this study investigated teacher identity tensions and related coping strategies in Hong Kong. We conducted 21 semi-structured interviews with qualified teachers and then performed a deductive thematic analysis of the data. We categorised the identity tensions as positioned on the micro or macro level, and distinguished the coping strategies as emotion-focused or problem-focused behaviours. The identity tensions and related coping strategies seemed to be associated…