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Estimating Heterogeneous Takeup and Crowd-Out Responses to Existing Medicaid Income Limits and their Nonmarginal Expansions
Heterogeneous Takeup Crowd-Out Responses Medicaid Income Limits Nonmarginal Expansions
2016/3/3
We use a switching probit model and the income-limit-based structure of Medicaid eligibility for children to estimate treatment effects of nonmarginal Medicaid expansions on Medicaid takeup, private i...
Is Smoking Inferior?:Evidence from Variation in the Earned Income Tax Credit
Smoking Variation Earned Income Tax Credit
2016/3/3
In this paper we estimate the causal income elasticity of smoking participation, cessation, and cigarette demand conditional upon participation. Using an instrumental variables (IV) estimation strateg...
The Medium-Term Effects of Scholarships in a Low-Income Country
The Medium-Term Scholarships Low-Income Country
2016/3/3
Despite progress in recent decades, a substantial fraction of children in developing countries attain little schooling, and many adults lack skills that are valued in the labor market. We evaluate the...
Income Inequality and Early Nonmarital Childbearing
Income Inequality Early Nonmarital Childbearing
2016/3/3
Using individual-level data from the United States, we empirically investigate the role of lower-tail income inequality in determining rates of early nonmarital childbearing among low socioeconomic st...
Heterogeneous Income Profi les and Lifecycle Bias in Intergenerational Mobility Estimation
Lifecycle Bias Intergenerational Mobility Estimation
2016/3/2
Using short snapshots of income in intergenerational mobility estimation
causes “lifecycle bias” if the snapshots cannot mimic lifetime outcomes.
We use uniquely long series of Swedish income data...
Measuring the Effective Tax Burden of Lifetime Personal Income
Lifetime tax burden Personal income Statistical simulation
2016/1/27
This paper designs and tests a comprehensive model, solved by statistical simulation, which describes and quantifies the effect of the tax system and lifelong income characteristics on the effective t...
Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
Financial reporting standards IFRS IRS LIFO Tax administration TIGTA US GAAP
2016/1/27
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including ...
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
IFRS Slovakia Taxation
2016/1/27
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case
Auditing IFRS Income taxes
2016/1/27
This article looks at the complex and judgmental area of auditing income taxes in the environment of financial reporting in accordance with International Financial Reporting Standards as adopted by EU...
Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
Corporate income tax International Financial Reporting Standards Tax base Taxable income
2016/1/27
This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxat...
Estimation of a Tax Gap in the Personal Income Tax by Means of National Accounts
Czech Republic National Accounts Personal Income Tax Tax Gap
2016/1/27
The article deals with the estimation of a tax gap incurred by devastation of a tax base and concentrates on undervaluation of incomes from an independent activity. The distortion rate was estimated b...
Fiscal Consolidation and the New Flat Rate Individual Income Tax in Hungary
Fiscal policy Flat rate tax Social policy Tax principles Tax system
2016/1/27
In the last two years the Hungarian people have witnessed several new measures in government’s fiscal policy. To respond to global crisis that hit Hungary hard, the Bajnai government enacted a series ...
The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes
Ex-ante income Ex-post income J. R. Hicks Subjective goodwill Subjective profit Subjective value
2016/1/26
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilizatio...
The impacts of migration distance on Chinese migrant workers’ income: The role of fellow villagers
LIBOR rates copula function PDE.
2016/1/20
This paper discusses the correlation structure between London Interbank Offered Rates (LIBOR) by using copula function. We start from one simplified model of Brace, Gatarek & Musiela (1997) and find o...
Maternal anemia and risk of adverse birth and health outcomes in low- and middle-income countries: systematic review and meta-analysis
birth and health outcomes low- and middle-income countries maternal anemia meta-analysis population-attributable fraction
2018/11/27
Background: Anemia is a leading cause of maternal deaths and adverse pregnancy outcomes in developing countries.