Results 171 to 180 of about 1,795 (282)

Classification of Deferred Tax Assets and Deferred Tax Liabilities: An Evaluation of FASB’s Attempt at Standards Simplification

, 2017
The Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2015-17 with the goal of simplifying accounting for income taxes. The new rule eliminates the requirement to classify deferred tax assets and liabilities as current and ...
Morris, Joseph L.
core  

Learning From 25 Years of Changes in Business Tax Policy

Public Budgeting &Finance, EarlyView.
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley   +1 more source

Unintended Consequences of Fiscal Governance Rules on the Long‐Term Financial Position of State Governments

Public Budgeting &Finance, EarlyView.
ABSTRACT Fiscal governance rules are viewed as prudent tools that promote balanced budgets, lower tax burdens, and ensure modest use of long‐term debt. However, these rules can create incentives that inadvertently worsen the government's long‐term financial position. Focusing on unfunded retiree benefits and long‐term debt, this study finds that states
Sharon N. Kioko
wiley   +1 more source

Reducing social security contribution rate on the financial performance of state-owned and non-state-owned manufacturing industries in the post-epidemic era. [PDF]

PLoS One, 2023
Zhang L, Yang G.
europepmc   +1 more source

Basic income trials and the politics of scale: A research agenda

Policy Studies Journal, EarlyView.
Abstract The growing popularity of basic income has led to extensive trials of the policy in numerous settings across the world. However, analysis of the politics of basic income, and in particular the political dynamics preceding and resulting from trial programs, lags. In response, we propose a research agenda that uses political scale to investigate
Jurgen De Wispelaere, Marc Doussard, Joe Chrisp   +2 more
wiley   +1 more source

Can analyst coverage reduce corporate tax avoidance? Evidence from China. [PDF]

PLoS One
Shi X, Shen Y, Wang Y, Han J.
europepmc   +1 more source

Tax Incentives, Tax Enforcement, and Enterprise R&D Investment: Evidence From Chinese A-Share Listed. [PDF]

Front Psychol, 2022
Sun Y.
europepmc   +1 more source

Navigating the Power of the Purse—Fiscal Irresponsibility, Process Failures, and the New Constitutional Stress Test

Public Administration Review, EarlyView.
ABSTRACT The federal government, and its budget process, are facing unprecedented challenges. The federal debt is at historic levels, the process is in disarray, and the constitutional balance of powers is being challenged as never before. The debt, driven by growth in entitlement spending, stands at $38 trillion and is projected to continue to grow if
Carolyn Bourdeaux, G. William Hoagland, Philip G. Joyce, Thomas S. Kahn, Elaine Y. Lu   +4 more
wiley   +1 more source

Insights into healthcare public managers' compensation: Influential factors and sustainable financing solutions: A scoping review. [PDF]

J Educ Health Promot
Alayi R, Nikoomanesh M, Nejhad SMM, Zali ME.   +3 more
europepmc   +1 more source

How IFRS 9 has impacted Deferred Tax Assets and Bank Regulatory Capital in South Africa

Gallemore (2012) empirically proved that banks with larger percentages of deferred tax assets in their regulatory capital are more likely to fail and have higher credit risk.
Abuka, Kevin
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