搜索结果: 1-15 共查到“经济学 taxes”相关记录26条 . 查询时间(0.287 秒)
Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic
Deferred tax IAS 12 IFRS implementation
2016/1/26
This article investigates the impact of IAS 12 on deferred taxes regulation in the Czech Republic, where local accounting regulations includes accounting standards only by names, but not as an output ...
Optimal Asset Taxes in Financial Markets with Aggregate Uncertainty
Insurance Aggregate Uncertainty Financial Markets Optimal Taxation
2015/7/31
his paper studies Pareto-optimal risk-sharing arrangements in a private information economy with aggregate uncertainty and ex ante heterogeneous agents. I show how to implement Pareto-optima as equili...
We estimate the sensitivity of Internet retail purchasing to sales taxes
using eBay data. Our first approach exploits the fact that a seller’s
location—and therefore the applicable tax rate—is rev...
Distributional and Efficiency Impacts of Increased US Gasoline Taxes
Distributional and Efficiency Impacts Increased US Gasoline Taxes
2015/7/17
We examine the impacts of increased US gasoline taxes in a model that links the markets for new, used, and scrapped vehicles and recognizes the considerable heterogeneity among households and cars. Ho...
Trade Credit and Taxes
Trade Capital Taxation Resource Allocation Credit Multinational Firms and Management United States
2015/4/27
This paper analyzes the extent to which firms use trade credit to reallocate capital in response to tax incentives. Tax-induced differences in pretax returns encourage the use of trade credit to reall...
Accounting for income taxes – Is there a need for change?
Accounting for income taxes a need for change
2015/3/9
Accounting for income taxes – Is there a need for change?
The objective of the IFRS for income taxes* is to provide
information about:
• current tax — tax payable or refundable for the current period
• deferred tax — future tax consequences...
"Second Best" Congestion Taxes in Transportation Systems
Second Best Congestion Taxes Transportation Systems
2014/11/27
The optimal policy prescription in response to congestion on a traffic network involves taxes levied so as to increase the private costs of vehicle use by the amount of the costs imposed on other user...
Empirical Studies On The Effectiveness Of Soda Taxes To Curb Obesity
Soda taxes Obesity Storability Soda Discounts
2014/11/10
This dissertation presents a series of empirical studies to evaluate the effectiveness of soda taxes to curb the obesity epidemic. Chapter 1 describes the extent and severity of the obesity problem in...
Empirical Studies On The Effectiveness Of Soda Taxes To Curb Obesity
Obesity Storability Soda Discounts
2014/10/27
This dissertation presents a series of empirical studies to evaluate the effectiveness of soda taxes to curb the obesity epidemic. Chapter 1 describes the extent and severity of the obesity problem in...
暨南大学管理学院财务学管理课件Chapter 2 Understanding Financial Statements, Taxes, and Cash Flows
暨南大学管理学院 财务学管理 课件 Chapter 2 Understanding Financial Statements, Taxes, and Cash Flows
2013/11/25
暨南大学管理学院财务学管理课件Chapter 2 Understanding Financial Statements, Taxes, and Cash Flows。
Taxes, debts, and redistributions with aggregate shocks
Distorting taxes Transfers. Redistribution Government debt Interest rate risk.
2014/3/18
A planner sets a lump sum transfer and a linear tax on labor income in an economy with incomplete markets, heterogeneous agents, and aggregate shocks. The planner's concerns about redistribution impar...
Optimally Uniform Commodity Taxes, Taste Differences and Lump-Sum Grants
Optimally Uniform Commodity Taxes Taste Differences Lump-Sum Grants
2014/3/24
Optimally Uniform Commodity Taxes, Taste Differences and Lump-Sum Grants。
The Growth of Direct Taxes in Developing Countries, 1958-68
The Growth of Direct Taxes Developing Countries
2014/3/24
The Growth of Direct Taxes in Developing Countries, 1958-68
The Rise of the SuperRich: Power Resources, Taxes, Financial Markets, and the Dynamics of the Top 1 Percent, 1949 to 2008
economy inequalities neo-liberalism social class
2013/12/9
The income share of the super-rich in the United States has grown rapidly since the early 1980s after a period of postwar stability. What factors drove this change? In this study, we investigate the i...