Identifying peers in international tax competition

Friesner, Daniel; McPherson, Matthew Q.; Schibik, Tim; Brajcich, Andrew M.

doi:10.1080/13504851.2017.1349280

Cited by 3 publications

(4 citation statements)

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“…A nonhierarchical cluster analysis presumes a set number of clusters or groups and attempts to classify respondents into clusters based on how similarly or dissimilarly they rate each of the 20 community assets. We employed both types of cluster analyses, each of which employed Ward’s linkages and squared Euclidean distance (Hair et al , 2006; Snarr et al , 2012; Friesner et al , 2018). In addition, our nonhierarchical cluster analysis used k-means clustering with seven clusters.…”

Section: The Research Methodologymentioning

confidence: 99%

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Mapping the interrelationships between community assets

McPherson

Friesner

Bozman

2020

IJSE

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PurposeCommunity asset mapping (CAM) is an evidence-based activity commonly used in local socioeconomic development initiatives. Residents and other stakeholders collaboratively identify the resources that they deem most important to the vitality of their community. Results are depicted qualitatively using maps. While maps are a useful means to convey information, alternate approaches to summarize data drawn from CAM activities may yield additional inferences that better inform community development initiatives.Design/methodology/approachThis study conducted a retrospective analysis of secondary, de-identified data collected from the 2015–2016 Gonzaga University Logan Neighborhood Asset Mapping Project. Hierarchical and nonhierarchical cluster analyses were used to establish interrelationships between the perceived importance of various community assets.FindingsThe hierarchical cluster analysis revealed a very intuitive hierarchical clustering of community assets, with various health care services tightly clustered together. Similarly, farmers’ markets, community gardens and meeting spaces were clustered closely together. Third, community education and care services for all age groups were clustered together. The nonhierarchical cluster analysis revealed intuitive clustering of respondent groups who valued particular sets of assets.Originality/valueBy identifying these clusters and characterizing the linkages between them, it is possible to fund multiple development initiatives that are mutually reinforcing. For example, if the neighborhood obtains funds to invest, then they could be used to facilitate both community gardens and farmers’ markets, two closely related activities. Additional physical locations might also be developed to support (possibly outdoor) meeting space.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2020-0206.

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Section: The Research Methodologymentioning

confidence: 99%

“…One empirical technique that may be useful in appropriately identifying the linkages between the perceived importance of various community assets is cluster analysis (Snarr et al , 2012; Cricelli et al , 2018; Friesner et al , 2018). The technique is purely exploratory in nature.…”

Section: Introductionmentioning

confidence: 99%

Mapping the interrelationships between community assets

McPherson

Friesner

Bozman

2020

IJSE

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“…Benchmarking dilatar belakangi adanya inefisiensi dan (kemungkinan) ketidaktepatan strategi (Friesner et al, 2018). Oleh karena itu, organisasi harus terus melakukan perbaikan, salah satunya melalui benchmarking, agar dapat survive dan berkembang menghadapi tantangan perubahan zaman.…”

Section: Teori Piutang Pajakunclassified

“…Keberhasilan penerapan benchmarking pada Xerox L&D meningkatkan efisiensi dan produktivitasnya kemudian diikuti oleh sektor swasta lain misalnya multinational companies (MNCs) di bidang farmasi (Friesner et al, 2018).…”

Section: Teori Piutang Pajakunclassified

Realitas Penatausahaan Piutang Pajak Pemerintah

Pratiwi

Martani

2021

ITRev

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The Audit Board of the Republic of Indonesia (BPK) had findings on tax receivables in the last seven years, indicate that the DGT has not managed tax receivables properly. This study aims to analyze problems in the administration of tax receivables at DGT, benchmarking with other countries, and provide suggestions to solve these problems. This study uses a qualitative method with case studies at the DGT and some other tax authorities as multiple units of analysis. Data collection are carried out through interviews and documentation. The results show several problems in the administration of tax receivables at DGT that lead to the system, Taxpayer Account application, regulation, human resource, and exchange of information. Some suggested solutions to solve these problems are integrating existing systems in DGT, developing Taxpayer Accounts, improving the quality of human resources and conducting regular supervision, revised PER-08/PJ./2009 and affirming rules for DGT's recurring business processes, and building a data exchange system between the DGT and the Tax Court as well as the DGT and Directorate General of the Treasury

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International Tax Planning Focusing on the Reduction of the Tax Burden

Marques¹

2022

GEI

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International tax tax planning is extremely important for companies, as it makes it possible to reduce the tax burden when done well. This article, through a literature review, aimed to discuss the main aspects of international tax planning and its influence on reducing tax burdens. In short, Tax planning is a tool used within the scope of the law, which can be applied through loopholes or other legal systems, in order to reduce the taxpayer’s tax burden as much as possible. It was also noted that tax reduction occurs when the use of international differences in the tax burden results in a reduction of the tax burden in relation to the tax burden in the country of residence. This is achieved by taking advantage of interstate tax differences, differences in international tax systems, and incomplete interstate coordination.

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Identifying peers in international tax competition

Cited by 3 publications

References 5 publications

Mapping the interrelationships between community assets

Mapping the interrelationships between community assets

Realitas Penatausahaan Piutang Pajak Pemerintah

International Tax Planning Focusing on the Reduction of the Tax Burden

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