The countercyclical long-term operating accrual-based trading strategy in the Stoxx Europe 600 index: The importance of asset and liability components. [PDF]
PLoS One, 2022 Sandoval A, Márquez J, Cervera I.
europepmc +1 more source
Методичні засади розрахунку та розкриття у фінансовій звітності податкових різниць та відстрочених податків у контексті вимог МСФЗ [PDF]
Розкрито методичні засади відображення в обліку та розкриття у фінансовій звітності податкових різниць та відстрочених податків згідно вимог МСФЗ. Наведено особливості визначення податкових різниць за окремими видами активів та зобов’язань.
Proskyra, Kateryna Petrivna +3 more
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Joined-Up Pensions Policy in the UK: An Asset-Libility Model for Simultaneously Determining the Asset Allocation and Contribution Rate [PDF]
The trustees of funded defined benefit pension schemes must make two vital and inter-related decisions - setting the asset allocation and the contribution rate.
Charles Sutcliffe, John Board
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Effective tax rates of multinational corporations: Country-level estimates. [PDF]
PLoS One, 2023 Garcia-Bernardo J +2 more
europepmc +1 more source
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS OneGündüz M.
europepmc +1 more source
The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views [PDF]
This paper reviews recent empirical research studying the impact of the U.S. corporate income tax on the behavior of firms. Four areas are discussed:(1) The extent to which dividend taxation imposes a "double tax" on corporate source earnings;(2) The ...
Alan J. Auerbach
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How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China. [PDF]
Int Tax Public Financ, 2022 Cui W, Hicks J, Norton M.
europepmc +1 more source
Building wealth: a beginner's guide to securing your financial future [PDF]
Saving and investment ; Finance, Personal ; Debt ...
Community Affairs Department
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What is the impact of pensions on saving? [PDF]
The enormous growth in both Social Security and private pension plans has stimulated much interest in the impact of these retirement programs on individual saving behavior and the level of national saving. The first issue is the extent to which employees
Alicia H. Munnell, Frederick O. Yohn
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A Pension in Every Pot: Better Pensions for More Canadians [PDF]
With its Byzantine complexity and jurisdictional overlap, Canadian pension regulation makes it difficult for many workers to save enough for retirement. Access to retirement saving room is inequitably distributed between public and private sector workers.
James Pierlot
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