Results 111 to 120 of about 551,360 (385)
Keberlanjutan, 2019 The purpose of this study was to analyze the comparison of the application of the Net Method method and the Gross-up Method in the calculation of Article 21 Income Tax and find out which method was the most efficient used to save how much the Corporate ...
Imar Halimah
doaj +1 more source
Tax Notes Federal, 164(7):1065-1067 (8/12/2019), 2000 I explain the root of persistent failure of efforts to remove tax-induced distortions of economic incentives. It lies in FUNDAMENTAL IMPOSSIBILITY of objectively evaluating tax base. Distortions can be entirely avoided in the sector of publicly traded corporations.
arxiv
Obamacare and a Fix for the IRS Iteration [PDF]
arXiv, 2020 We model the quantities appearing in Internal Revenue Service (IRS) tax guidance for calculating the health insurance premium tax credit created by the Patient Protection and Affordable Care Act, also called Obamacare. We ask the question of whether there is a procedure, computable by hand, which can calculate the appropriate premium tax credit for any
arxiv
The Economic Effects of a Corporate Tax Reform [PDF]
, 2008 This thesis points out the inefficiencies associated with the corporate income tax system in the United States. After reviewing alternatives, I suggest adapting a consumed income tax to form a new ‘progressive consumed income tax’ to take us into the ...
Levinson, Kevin
core +1 more source
Taxing the Income of the Close Corporation
Law and Contemporary Problems, 1953 Although there is no substantial agreement about how the income from close corporations should be taxed, there appears to be virtual unanimity with respect to the defects of the present system. The basic weakness of the method adopted by the federal income tax for taxing corporate income is that it is predicated upon a legal fiction which ignores ...
openaire +2 more sources
Australian Journal of Social Issues, EarlyView.ABSTRACT This qualitative study aimed to understand how migration experiences shape wellbeing and quality of life (QoL) for Asian‐born men who have sex with men (MSM) who are living with HIV in Australia, and to identify relevant support needs. Drawing from intersectionality theory, this paper reports findings from semi‐structured interviews with Asian‐
Thomas Norman +9 more
wiley +1 more source
The local health impacts of natural resource booms
Health Economics, Volume 32, Issue 2, Page 462-500, February 2023., 2023 Abstract This paper uses novel micro‐data on natural resources and administrative health data in Brazil to study how economic booms in minerals affect health at birth. By implementing a reduced‐form estimation of shift‐share research designs, the identification strategy relies on the exogeneity of global commodity prices to municipality‐specific health
Elisa M. Maffioli
wiley +1 more source
The Disappearing Tax Base: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes? [PDF]
, 2000 Reint Gropp, Kristina Kostial
openalex +3 more sources
Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data [PDF]
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a ...
Dwenger, Nadja, Steiner, Viktor
core +3 more sources
DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN
Jurnal Akuntansi Kontemporer, 2020 In 2008, the Indonesian Directorate General of Tax Law changes the Income Tax Law. They have been issued the Law Division 36 of 2008 on Income Tax. Corporate income tax rates changes from progressive rates to single rate, which 28% were effected in 2009 ...
Santoso Suando +2 more
doaj +1 more source