Corporate Taxation and Avoidance

The aim of this paper is to explore, by estimating a cross-sectional econometric model, the determining factors of foreign direct investment (FDI) inflows in developing countries over the period of 2000-2004. The study is based on a sample of cross-sectional data on 38 developing countries. We have used average value…

In this paper, relying on a two-sector dynamic general equilibrium model, we propose and then use a new methodology to construct a novel shadow economy dataset. We calibrate our model to match various reported macroeconomic variables and then back out the size of the shadow economy from the calibrated model. This allo…

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This study aims to determine the factors that affect dividends initiation by initial public offering firms in Malaysia. The ownership structure is examined from a corporate governance theoretical perspective in order to evaluate the impacts of managerial, institutional, and family ownership on the dividend’s initiatio…

• MEHMET NAR

This study aims to determine the factors that affect dividends initiation by initial public offering firms in Malaysia. The ownership structure is examined from a corporate governance theoretical perspective in order to evaluate the impacts of managerial, institutional, and family ownership on the dividend’s initiatio…

• MEHMET NAR

We investigate the effects of target initiation in M&As. We find target-initiated deals are common and that important motives for these deals are target economic weakness, financial constraints, and negative economy-wide shocks. We determine that average takeover premia, target abnormal returns around merger announcem…

• ŞERİF AZİZ ŞİMŞİR

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• CEYHUN ELGİN

I develop a dynamic political economy model with an informal sector and two political parties alternating in office. In equilibrium, if the incumbent political party faces a higher probability of staying in office, it sets a higher tax rate on the formal economy to invest more in productive public capital, while spend…

• CEYHUN ELGİN

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Purpose The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure. The purpose of this study is to examine how the changes in some macroeconomic indicators affect the t…

• FERDİ ÇELİKAY

This paper presents our study on the atomic, electronic, magnetic structures, and phonon modes of the low-temperature orthorhombic phase of undoped ${\text{BaFe}}_{2}{\text{As}}_{2}$ crystal. The electronic structure is characterized by a sharp $\text{Fe-}3d$ peak close to the Fermi level and is dominated by $\text{Fe…