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Normative Capital Formation and Capital Equipment Expensing in a Realization-Based Income Tax
SSRN Electronic Journal, 2003Recently, I published an article that characterized the U.S. income tax as a specialized sub-category of a true income tax and dubbed it a "realization-based income tax" (RBIT). It analyzed cost recovery theory and policy with respect to equipment. The article argued that normative cost recovery policy for a tax on capital income in such a tax base ...
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FY2015 Administrative and Capital Expenses and Output Cost Estimates
Policy Papers, 2015The administrative expenditure outturn for FY2015 reflects continued budget discipline, as new demands and initiatives were accommodated through reprioritization and better use of existing resources within an unchanged envelope. The overall budget utilization rate of 98 percent was achieved through more efficient personnel management practices and ...
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Capitalizing R&D expenses versus disclosing intangible information
Review of Quantitative Finance and Accounting, 2014We study how to improve the value-relevance of financial information for intangible-intensive firms by investigating two alternatives: capitalizing R&D expenses and disclosing intangible information. Using patent counts/citations to proxy for intangible intensity, we find that the incremental value-relevance of disclosing patent counts/citations is ...
Mustafa Ciftci, Nan Zhou
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Regions in 2016: Indexes Have Improved at the Capital's Expense
SSRN Electronic Journal, 2017In 2016, the number of major indexes – investment dynamics, population income, and consumption (retail trade) – was declining. Indexes of the budgets balance significantly improved but mainly at the Moscow budget’s expense. In 2016, industry demonstrated weak growth and the unemployment level remained low.
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Do your capitation expenses match these benchmarks?
Capitation management report, 1999Data Insight: By understanding the percentage of premium dollars allocated to each category of expense, you can determine how much to expect in percent-of-premium contracts and how much to allocate for subcapitation.
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Public expenses, credit and natural capital: Substitution or complementarity? [PDF]
, 2014 Improving access to capital through credit and public spendings is an important step toward development and poverty alleviation. At the same time, deforestation-related activities, like agricultural expansion, can be seen as relying on natural capital, through the depletion of forest resources and the use of land in an extensive way.
Jean-Louis Combes +2 more
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Education expenses as a component of investment in human capital
INFORMATION TECHNOLOGIES AND MANAGEMENT IN HIGHER EDUCATION AND SCIENCES. PART, 2022openaire +1 more source
Controlling supply expenses through capitated supply contracting.
Healthcare financial management : journal of the Healthcare Financial Management Association, 1997Some providers dealing with the financial challenges of managed care are attempting to control supply expenses through capitated supply contracting and similar risk/reward sharing arrangements. Under such arrangements, a supplier sells products and services to a provider for a fixed, prospective price in exchange for the provider's exclusive business ...
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Capital to remain short and expensive
Chemical & Engineering News Archive, 1975openaire +1 more source