Deferred taxation and effective tax rates on income from capital in the United States, 2000 - 2010 [PDF]
, 2011 The accounting and economic literature have long highlighted the potential implications of deferred taxation for tax policy analysis. This paper incorporates deferred taxation into the neoclassical investment model for the computation of the Effective ...
Polito, Vito
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Deferred Tax Assets and Bank Regulatory Capital
SSRN Electronic Journal, 2012 Abstract: In this study, I examine three issues: (1) whether the probability of bank failure is increasing in the proportion of regulatory capital composed of deferred tax assets (DTA), (2) whether market participants incorporate the increased failure risk associated with the DTA component of capital into their assessments of credit risk, and (3 ...
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Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows? [PDF]
J Bus Econ, 2023 Dreher S, Eichfelder S, Noth F.
europepmc +1 more source
Artificial time inconsistency as a remedy for the race to the bottom [PDF]
, 2005 A long-standing concern in the literature has been that household mobility implies a serious threat to the viability of redistributive taxation. This paper considers the effects of deferred integration of migrants into the redistributive system of the ...
Busch, Oliver, Weichenrieder, Alfons J.
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Pengaruh Beban Pajak Tangguhan Dan Beban Pajak Kini Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia [PDF]
, 2017 The purpose of this study is to examine the influence of deferred tax expense and current tax expense to profit management. The variables tested in this study are deferred tax expense and current tax expense.
Hermanto, Kevin
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Understanding the Labour Market for Older Workers: A Survey [PDF]
The paper asks why retirement can be so abrupt in countries such as France (½% of the workforce over 65), yet staged in Japan (8% over 65). We find part of the answer in tax laws that prevent people working and receiving a pension, and make little ...
Heywood, John S., Siebert, W. Stanley
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The Piggy Bank Index: Matching Canadians’ Savings Rates to Their Retirement Dreams [PDF]
As Canada’s babyboom generation approaches retirement age, public concern about the adequacy of retirement income is mounting, note the authors. Most of the public debate has been about potential reform of the tax and fiduciary rules governing corporate ...
Alexandre Laurin +2 more
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FUNDAMENTAL TAX REFORM IN THE NETHERLANDS [PDF]
The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax.
Bovenberg,Lans, Cnossen,Sijbren
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Effects of tax depreciation on optimal firm investments [PDF]
This paper studies how the difference between technical depreciation and tax depreciation affects the firm's optimal investment strategy. The objective is maximization of shareholder value.
De Waegenaere, A.M.B. +2 more
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BIP's JURNAL BISNIS PERSPEKTIF, 2010 Book income is got from financial statement which is made based on financial accounting standard and taxable income is got from financial statement which is made based on income tax act. Because there are fundamental dffirences used for calculating and arranging, so book income will be different from taxable income.
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