搜索结果: 1-14 共查到“income tax”相关记录14条 . 查询时间(0.32 秒)
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...
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...
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 ...
WHEN A NUDGE ISN’T ENOUGH: DEFAULTS AND SAVING AMONG LOW-INCOME TAX FILERS
WHEN A NUDGE ISN’T ENOUGH SAVING AMONG LOW-INCOME
2015/10/14
Recent evidence suggests that the default options implicit in economic choices (e.g., 401(k) savings
by white-collar workers) have extraordinarily large effects on decision-making. This study present...
Research on the Structure of China’s Enterprise Income Tax Law System
Enterprise Income Tax Law Restructure Comparison
2013/1/31
The PRC enterprise income tax law was enacted on January 1, 2008, with accordance to which the enterprise income tax law system has been changing. It took a long time to promulgate the law just as it ...
Research on the Structure of China’s Enterprise Income Tax Law System
Enterprise Income Tax Law Restructure Comparison
2013/9/16
The PRC enterprise income tax law was enacted on January 1, 2008, with accordance to which the enterprise income tax law system has been changing. It took a long time to promulgate the law just as it ...
THE EVOLUTION OF INCOME CONCENTRATION IN JAPAN, 1886-2002: EVIDENCE FROM INCOME TAX STATISTICS
INCOME CONCENTRATION JAPAN INCOME TAX STATISTICS
2010/11/5
This paper studies the evolution of income concentration in Japan from 1886 to 2002 by constructing long-run series of top income shares and top wage income shares, using income tax statistics. We fin...
THE RATIFICATION OF THE FEDERAL INCOME TAX AMENDMENT
FEDERAL INCOME TAX AMENDMENT tax system
2008/12/24
The ratification of the federal income tax amendment was the
product of two contemporaneous and interrelated movements that
swept the United States during the first two decades of the twentieth
cen...
EvoLuTIoN OF FEDERAL INCOME TAx WITHHOLDING：THE MACHINERY OF INSTITUTIONAL CHANGE
FEDERAL INCOME TAx politico-economic regime Current Tax Payment
2008/11/21
Taxes are the backbone of any politico-economic regime. Constraints
on a government’s power to tax are constraints on its power
to act. Focusing on the legalization of mandatory federal income tax
...
REPLACING THE CORPORATE INCOME TAX WITH A CASH-FLOW TAX
CORPORATE INCOME TAX CASH-FLOW TAX REPLACING
2008/11/9
Americans have been inundated with financial scandals at large
corporations during the past two years. In many cases, unethical behavior
and poor oversight of corporate management are to blame. But
...
Income Tax Situation among the OECD Countries
Corporate Income Tax Personal Income Tax Tax Quota
2010/10/20
The purpose of the article is to review the status and meaning of income taxes in tax mixes in the OECD countries, eventually it would like to trace out the tendencies in their progress according to n...