Taxation

Xem 1-20 trên 276 kết quả Taxation
  • Exploiting a unique data set containing information about the estimated bribe payments of Ugandan firms, the authors study the relationship between bribe payments, taxes, and firm growth in Uganda for the period 1995-97. Using industry-location averages to circumvent the potential problem of endogeneity, and to deal with issues of measurement error, they find that both the rate of taxation, and the rate of bribery are negatively correlated with firm growth.

    pdf25p cucai_trang 04-06-2010 85 28   Download

  • Selective taxes on goods and services, often referred to as excise taxes, are among the oldest forms of taxation in the world.1 The salt excise, for instance, was considered a goldmine for the European sovereign during theMiddle Ages, because sources of supplywere few and could be easily controlled. Interestingly, the prominence of excise taxation in the sixteenth and seventeenth centuries owed much to the Dutch, whose duties on beer, sugar, salt, spirits, and other goods were called excijsen.

    pdf270p layon_5 28-03-2013 34 16   Download

  • How does the presence of corruption affect the optimal mix between consumption and income taxation?

    pdf0p quangdat 15-03-2009 72 12   Download

  • The tax rules of the United States and of foreign countries affect multinational corporations in a variety of ways. Researchers at the National Bureau of Eco- nomic Research have been studying the impact of taxation on multinational corporations for several years. From time to time, the results of this research have been presented at NBER conferences and subsequently published in NBER volumes. The papers in the current volume, which were presented at such a conference in January 1994, were the result of studies during the previ-...

    pdf338p layon_5 28-03-2013 39 12   Download

  • There is a widespread concern that, in some parts of the world, govern- ments are unable to exercise effective authority.When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enter- prises, kidnap gangs, terrorist networks, armedmilitias.Why do govern- ments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and respon- siveness is closely related to the ways in which governments are financed.

    pdf306p layon_5 28-03-2013 24 11   Download

  • This volume is part of a multiyear research program on Behavioral Responses to Taxation that is being conducted under the auspices of the National Bureau of Economic Research (NBER). This project draws together researchers with a wide range of interests in tax policy issues. The development and mainte- nance of the NBER TAXSIM program, a detailed computer algorithm for com- puting household tax liabilities under actual and various alternative tax re- gimes, is one of the centerpieces of this research project. Many of the research studies...

    pdf302p layon_5 28-03-2013 29 9   Download

  • Government size has attracted much scholarly attention. Political economists have considered large public expenditures a product of leftist rule and an ex- pression of a stronger representation of labor interest. Although the size of the government has become the most important policy difference between the left and the right in postwar politics, the formation of the government’s funding base has not been explored. Junko Kato finds that the differentiation of tax rev- enue structure is path-dependent upon the shift to regressive taxation.

    pdf278p layon_5 28-03-2013 42 7   Download

  • In order to answer how much government should tax, we must know the costs and benefits of taxation. The benefits result from the roles of government. The costs of taxation include: The direct cost of the revenue paid to government The loss of consumer and producer surplus caused by the tax The administrative costs of collecting the tax.

    ppt53p mientrung102 29-01-2013 23 6   Download

  • Abstract Exploiting a unique data set containing information on the estimated bribe payments of Ugandan firms, we study the relationship between bribery payments, taxes and firm growth over the period 1995-97. Using industry-location averages to circumvent the potential problem of endogeneity, and to deal with issues of measurement error, we find that both the rate of taxation and bribery are negatively correlated with firm growth.

    pdf25p ruavanguom 25-09-2012 28 5   Download

  • (BQ) Part 1 book "Taxation for decision makers" has contents: An introduction to taxation, the tax practice environment, determining gross income, determining gross income, business expenses, property acquisitions and cost recovery deductions, property dispositions.

    pdf356p bautroibinhyen22 22-03-2017 4 3   Download

  • (BQ) Part 2 book "Taxation for decision makers" has contents: Tax deferred exchanges, taxation of corporations, sole proprietorships and flow through entities, income taxation of individuals, wealth transfer taxes,...and other contents.

    pdf314p bautroibinhyen22 22-03-2017 6 3   Download

  • Nhằm giúp các bạn chuyên ngành Tài chính ngân hàng có thêm tài liệu tham khảo trong quá trình học tập và ôn thi, mời các bạn cùng tham khảo nội dung tài liệu "Chapter 8: Application - The costs of taxation" dưới đây. Nội dung tài liệu bao gồm những câu hỏi bài tập chọn đáp án đúng sai bằng tiếng Anh về chi phí thuế. Hy vọng tài liệu sẽ giúp các bạn tự tin hơn trong kỳ thi sắp tới.

    doc67p apdoi90 20-10-2015 30 2   Download

  • Chapter 11 - Legal and ethical issues; internet taxation. This chapter includes contents: Right to privacy, internet and the right to privacy, network advertising initiative, employer and employee, protecting yourself as a user, protecting your business: privacy issues, defamation, sexually explicit speech, children and the internet, alternative methods of regulation.

    ppt44p nhanmotchut_3 19-10-2016 5 1   Download

  • After reading the material in this chapter, you should be able to: Identify the filing requirements for income tax returns and the statute of limitations for assessment; outline the IRS audit process, how returns are selected, the different types of audits, and what happens after the audit; evaluate the relative weights of the various tax law sources; describe the legislative process as it pertains to taxation;…

    ppt16p nomoney5 04-03-2017 2 1   Download

  • Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 6: Individual deductions. After completing this chapter, students will be able to: Identify the common deductions necessary for calculating adjusted gross income (AGI); describe the different types of itemized deductions available to individuals and compute itemized deductions; explain the operation of the standard deduction, determine the deduction for personal and dependency exemptions, and compute taxable income.

    ppt25p nomoney5 04-03-2017 2 1   Download

  • Upon completion of this lesson, the successful participant will be able to: Explain how interest income and dividend income are taxed; compute the tax consequences associated with the disposition of capital assets, including the netting process for calculating gains and losses; describe common sources of tax-exempt investment income and explain the rationale for exempting some investments from taxation;…

    ppt18p nomoney5 04-03-2017 2 1   Download

  • Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 16: Corporate operations. In this chapter, the learning objectives are: Describe the corporate income tax formula, compare and contrast the corporate to the individual tax formula, and discuss tax considerations relating to corporations’ accounting periods and accounting methods; identify common book-tax differences, distinguish between permanent and temporary differences, and compute a corporation’s taxable income and regular tax liability.

    ppt22p nomoney5 04-03-2017 6 1   Download

  • Chapter 18 - Corporate taxation: Nonliquidating distributions. In this chapter, the learning objectives are: Explain how distributions from a corporation are taxed to a shareholder, compute earnings and profits to determine shareholder dividend income and stock basis, describe “constructive” dividends,...

    ppt24p nomoney5 04-03-2017 2 1   Download

  • (BQ) Part 1 book "Concepts in federal taxation" has contents: Federal income taxation - an overview, income tax concepts, income exclusions, introduction to business expenses, business expenses, taxation of individuals, losses - deductions and limitations.

    pdf422p bautroibinhyen22 22-03-2017 1 1   Download

  • (BQ) Part 2 book "Concepts in federal taxation" has contents: Acquisitions of property, property dispositions, nonrecognition transactions, choice of business entity—other considerations, choice of business entity—operations and distributions,...and other contents.

    pdf500p bautroibinhyen22 22-03-2017 6 1   Download

CHỦ ĐỀ BẠN MUỐN TÌM

Đồng bộ tài khoản