Results 101 to 110 of about 10,746,950 (312)
Pitfalls in the Construction and Use of Effective Tax Rates [PDF]
A cost of capital formula can be a useful tool in estimating the effective tax rate on a dollar of marginal investment in a particular industry. There are a number of procedural issues, however, which can greatly affect the resulting estimates.
Don Fullerton, David F. Bradford
core
An exploratory study of the tax rate reconciliation disclosures of JSE listed companies
South African Journal of Economic and Management SciencesBackground: Tax rate reconciliations provide stakeholders (investors, analysts and regulatory bodies) with an understanding of the relationship between accounting profits and tax expenses as well as assist researchers in understanding the sources of ...
Rudie Nel, Anja van Niekerk
doaj +1 more source
Determinants of effective tax rate [PDF]
, 2016 Taxes are wide spread phenomenon which affects every aspect of life. Almost every person (regardless of their legal designation – natural or legal) has to pay different types of taxes depending on activity that is involved in. In world of business, taxes and how companies handle them is one of the crucial factors of their success.
Mladineo, Luka, Šušak, Toni
openaire +1 more source
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
Still High: Marginal Effective Tax Rates on Low-Income Families [PDF]
Most federal and provincial government benefits for families with children are sharply income-tested. Reductions in these benefits, as family income rises, mean that low-income families face much higher effective tax rates than most others do, and deny ...
Finn Poschmann
core
Financial Derivatives, Hedge Accounting and Tax Aggressiveness in Brazil
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2020 This study investigated the relationship between the use of financial derivatives by non-financial corporations and tax aggressiveness in Brazil. In research on the American market, evidence was identified that non-financial entity users of financial ...
Antonio Lopo Martinez +3 more
doaj
Advanced Intelligent Systems, EarlyView.As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad +5 more
wiley +1 more source
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany [PDF]
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed.
Spengel, Christoph
core
Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
The effective average tax burden in the European Union and the USA: a computer-based calculation and comparison with the model of the European tax analyzer [PDF]
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens.
Jacobs, Otto H., Spengel, Christoph
core