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Advanced Search Results For "TAX rates"

1 - 10 of 30,954 results for
 "TAX rates"
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What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Mar2022, Vol. 39 Issue 1, p459-497. 39p.

Abstract: RÉSUMÉ: Qu'est‐ce qui détermine les TIE? Influence relative de l'impôt et d'autres facteurs Bon nombre d'études ont recours aux taux d'imposition effectifs (TIE) établis par les PCGR en tant qu'indicateur de l'évitement fiscal, et présument que des TIE...

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Social Security Coordination to Create a Tax-Efficient Withdrawal Strategy.

Publication Type: Academic Journal

Source(s): Journal of Financial Service Professionals. Mar2022, Vol. 76 Issue 2, p38-48. 11p.

Abstract: Many financial advisors consider tax brackets when recommending a withdrawal strategy for their retired clients. However, they should look at marginal tax rates. Due to the taxation of Social Security benefits and income-based Medicare premiums, the ma...

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Is the Fourth Industrial Revolution (IR4.0) Adoption Able to Save Tax?

Publication Type: Academic Journal

Source(s): Global Business & Management Research. 2022 Special Issue, Vol. 14, p79-89. 11p.

Abstract: Purpose: This study aims to analyze the relationship between the adoption of IR4.0 and the effective tax rate for listed companies in Malaysia, where firms adopt the Fourth Industrial Revolution (IR4.0) technologies to reduce corporate taxes. Design/me...

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DIFFERENCES BETWEEN TURKEY AND EU COUNTRIES ON TAXATION POLICY FOR ELECTRIC VEHICLES.

Publication Type: Academic Journal

Source(s): Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS). jul2022, Vol. 15 Issue 2, p415-435. 21p.

Abstract: Bu çalışma, Türkiye ile AB ülkeleri arasında elektrikli motora sahip olan araçlara uygulanan vergi oranlarındaki farklılıkları ve sonuçlarını göstermeyi amaçlamaktadır. Durumun net olarak ortaya konulması sorunun çözümü için en önemli adımdır. Bununla ...

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Tax smoothing and optimal inflation persistence in RBC monetary models revisited.

Publication Type: Academic Journal

Source(s): Scottish Journal of Political Economy. Nov2022, Vol. 69 Issue 5, p465-486. 22p. 7 Charts, 4 Graphs.

Abstract: This article re‐examines the optimality of tax smoothing and optimal inflation persistence in the context of monetary models with cash constraints where the Friedman rule is not optimal. I consider distortionary taxes on either consumption or labor inc...

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Introduction to Special Issue: Split-Rate Taxation.

Publication Type: Academic Journal

Source(s): Public Finance Review. Nov2022, Vol. 50 Issue 6, p647-650. 4p.

Abstract: The articles in this volume were originally commissioned as part of a major study of split-rate taxation in Detroit. In contrast, a split-rate property tax applies different rates to land and structure values. By splitting the rates, with a higher rate...

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The Effect of Property Assessment Reductions on Homeownership: A Quasi-Dynamic Economic Analysis.

Publication Type: Academic Journal

Source(s): Public Finance Review. Nov2022, Vol. 50 Issue 6, p704-731. 28p.

Abstract: This article evaluates the impacts of reductions in residential effective tax rates on homeownership in Detroit, Michigan. The decline in effective tax rates was driven by a citywide reassessment that significantly reduced effective tax rates. These es...

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Anwendung des Abgeltungsteuersatzes bei der Darlehensgewährung an eine GmbH durch eine dem Anteilseigner nahe stehende Person.

Publication Type: Academic Journal

Source(s): FinanzRundschau. Nov2022, Vol. 104 Issue 22, p1039-1043. 5p.

Abstract: The article discusses the Germany Bundesfinanzhof court case dealing with an application of the withholding tax rate when a loan is granted to a GmbH by a person close to the shareholder. The court held that Section 32d paragraph 2 number 1 letter a Ei...

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Do state tax changes affect corporate tax aggressiveness? US evidence.

Publication Type: Academic Journal

Source(s): Pacific Accounting Review (Emerald Group Publishing Limited). 2023, Vol. 35 Issue 1, p161-179. 19p.

Abstract: Purpose: The purpose of this paper is to empirically explore whether and to what extent the changes in state corporate income tax rates affect corporate tax aggressiveness. Design/methodology/approach: Using a differences-in-differences approach with d...

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Formal Institutional Failings and Informal Employment: Evidence from the Western Balkans.

Publication Type: Academic Journal

Source(s): South East European Journal of Economics & Business (1840118X). Dec2022, Vol. 17 Issue 2, p83-95. 13p.

Abstract: Institutional theory has explained informal employment to result from formal institutional failings. The aim of this paper is to identify the formal institutional failings associated with informal employment so that action can be taken by governments. ...

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