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Distribution of the increased tax burden for agricultural products and food in the Czech Republic
tax burden value added tax agricultural products food
2014/2/24
The article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in the reduced rates of value added tax in the Czech Rep...
A Generalized Analysis to Determine Three Interdependent Unknowns: Value, Real Estate Taxes, and Real Estate Tax Recoveries
Presents the steps generalized analysis determine works on value Calculation of real estate taxes
2011/9/19
Presents the steps for employing generalized analysis to determine works on value, real estate taxes and real estate tax recoveries. Method which is accurate only for perfect gross leased properties; ...
Tax Loss Recipe
tax benefits investment capital gains
2011/9/17
The article explains how to use tax benefits to offset a loss of capital, known as market-neutral loss harvesting. Topics include how market-neutral strategies lessen risk while maintaining investment...
Real Estate Bubbles and the Economic Crises: The Role of Credit Standards and the Impact of Tax
the institute of revenues rating valuation property tax
2011/9/11
This paper was presented at the 12th International Conference, Land Value Capture in Urban Development: Role of Property Tax in Local Finance, held in Warsaw, Poland, June 23 and 24, 2009. The confere...
Using Payroll Deduction to Shelter Individual Health Insurance from Income Tax
cafeteria plans Health insurance law list-billing
2011/9/7
o assess the impact of state laws requiring or encouraging employers to establish 'section 125' cafeteria plans that shelter employees' premium contributions from tax. Available descriptive statistics...
The article presents information on changes to the U.S. tax code for 2009, focusing on opportunities for deductions. These include the American Opportunity credit, for college education; the First-Tim...
Alaska's Clear and Equitable Share ("ACES") Production Tax and Available Credits
oil and gas production tax credits ACES explains amounts
2011/9/2
The article discusses oil and gas production tax credits enacted by the 2007 Alaska's Clear and Equitable Share Act (ACES). It provides an overview of the ACES and explains amounts, qualification crit...
Navigating the R&D Tax Credit
regular research credit alternative simplified credit taxpayers with in complete records contract research expenses
2011/9/2
The research and development credit of IRC § 41 can be a significant advantage for businesses that develop, design or improve products, techniques, software and similar activities. It can be calculate...
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
earnings management expense classification pre-tax earnings tax credit
2011/9/2
Examining corporate investment in low-income housing tax credits reveals that firms are willing to incur costs in order to manage the income statement classification of an expense. Accounting rules al...
Foreign Tax Credits
contested tax doctrine relation back doctrine foreign tax credits foreign income tax
2011/8/30
The article focuses on the use of contested tax doctrine and relation back doctrine to foreign tax credits in the U.S. It notes the capability of a taxpayer to claim a foreign tax credit for a foreign...
THE INTERACTION OF METROPOLITAN COST-OF-LIVING AND THE FEDERAL EARNED INCOME TAX CREDIT: ONE SIZE FITS ALL?
cost-of-living differentials EITC housing costs labor supply
2011/8/30
This paper explores the interaction between the federal Earned Income Tax Credit (EITC) and the cost-of-living faced by single mothers. After the 1993 EITC expansion, we identify up to an 8 percentage...
Discussion of 'Credit Ratings and Taxes: The Effect of Book-Tax Differences on Ratings Changes'
Credit ratings and taxes book-tax differences ratings changes
2011/8/26
The article reviews the paper in the current issue entitled "Credit ratings and taxes: The effect of book-tax differences on ratings changes" by B. Ayers, S. Laplante, and S. McGuire.
Monetizing Tax Credits & Above the Line Savings Opportunities
profit tax credits receive monetary value income tax return
2011/8/23
The article explains how to profit from monetizing tax credits, an opportunity to receive monetary value for underutilized tax credits that a taxpayer would otherwise be required to apply to its incom...
Why Are Some States More Generous in Offering R&D Tax Credits than Others? An Empirical Answer
organized interests political cost research and development revenue loss tax credit
2011/8/23
This article examines political cost factors that affect a state's propensity to adopt a corporate income tax credit to encourage research and development (R&D) activities in the United States. Assumi...
Earned Income Tax Credit Recipients: Income, Marginal Tax Rates, Wealth, and Credit Constraints
Earned Income Tax Credit population Survey of Consumer Finances wealth distribution
2011/8/22
The article summarizes the details of the Earned Income Tax Credit (EITC) and describes the population of EITC recipients in the U.S. It explores the usability of the data from the Survey of Consumer ...