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Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises [full text
Multinational entities Tax authorities Tax evasion Transfer prices
2016/1/26
In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter “MNE”). We show that the tax obligation of the whole MNE depends on the ownership structure of companie...
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 ...
STRUCTURAL CHANGE IN THE RESEARCH AND EXPERIMENTATION TAX CREDIT: SUCCESS OR FAILURE?
research and development research and experimentation tax credit tax credits tax incentives
2011/8/22
This study examines the availability and incentive effects of the Research and Experimentation tax credit following structural changes in the computation of the credit enacted in the Omnibus Budget Re...
DOES A HIGHER MINIMUM WAGE ENHANCE THE EFFECTIVENESS OF THE EARNED INCOME TAX CREDIT?
interactions minimum wages policy variation Current Population Survey
2011/8/22
The authors estimate the effects of the interactions between the Earned Income Tax Credit (EITC) and minimum wages on labor market outcomes. They use information on policy variation from the Departmen...
Credit Ratings and Taxes: The Effect of Book-Tax Differences on Ratings Changes
credit analysts book and taxable income
2011/8/22
This paper examines whether credit analysts utilize the information contained in the difference between book and taxable income in analyzing a firm’s credit risk. Increased book–tax differences may be...
We develop a model of tax evasion based on the Ising model. We augment the model using an appropriate enforcement mechanism that may allow policy makers to curb tax evasion. With a certain probability...