Results 261 to 270 of about 10,746,950 (312)

Optimizing circular industrial integration for sustainable yarn production with remanufacturing: a carbon policy-based modelling approach. [PDF]

Sci Rep
Sahadevan VK, Thomas A, Mishra U.
europepmc   +1 more source

Molecular Epidemiology and Phylogenetic Analysis of HTLV-1 in HIV-1-infected Patients in Tehran, Iran. [PDF]

J Med Virol
Abyar S, Mohebbi SR, Hosseini SM, Kazemian S, Sadeghi A, Zali MR.   +5 more
europepmc   +1 more source

Follow the Cuts in American Healthcare From 2001 to 2026: A Three-Ledger Analysis of Scrutiny-Control Inversion, Payment Restraint, Revenue Capture, and Official Blame. [PDF]

Cureus
Klapper AM, Dardano AN, Risin M, Florio T, Mahedia M, Denavea M.   +5 more
europepmc   +1 more source

Which Effective Tax Rate?

, 1983
openaire   +1 more source

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Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations

Journal of Accounting and Economics, 2020
Abstract Effective tax rates (ETRs) are often used to compare tax avoidance across firms and time. Using firms' detailed tax footnote data, we find that the effect of valuation allowances (VA) related to prior-period losses biases GAAP ETRs. This downward bias explains almost all of the downward trend in domestic firms' ETRs over the last 20 years ...
Russ Hamilton, Stephen Lusch
exaly   +3 more sources

Effective tax rates in macroeconomics

Journal of Monetary Economics, 1994
Linda L Tesar, Assaf Razin, Enrique G Mendoza   +2 more
exaly   +2 more sources

Tax Effects on the Real Exchange Rate [PDF]

Review of International Economics, 2007
AbstractThis study examines the impact of taxes on the real exchange rate through their marginal effects on economic activity. We hypothesize that an increase in the capital interest tax rate leads to real domestic currency depreciation while an increase in wage or consumption tax rates leads to a real domestic currency appreciation.
Stacie Beck, Cagay Coskuner
openaire   +1 more source

WHICH EFFECTIVE TAX RATE? [PDF]

National Tax Journal, 1984
In estimating the effects of capital income taxation, different studies measure different effective tax rates. This paper categorizes effective tax rate estimates into six basic types, and discusses the usefulness of each. For marginal effective tax rates, some studies estimate the additional taxes associated with a marginal increase in the inflation ...
openaire   +1 more source

Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*

Contemporary Accounting Research, 2008
This paper examines whether credit analysts utilize the information contained in the difference between book and taxable income in analyzing a firm’s credit risk. Increased book–tax differences may be informative for credit rating agencies as they may signal decreased earnings quality or changes in the firm’s off–balance sheet financing.
BENJAMIN C. AYERS, STACIE KELLEY LAPLANTE, SEAN T. MCGUIRE   +2 more
openaire   +1 more source

Tax rate effects on interest rates

Economics Letters, 1986
Abstract This paper investigates empirically the effects of personal and corporate taxes on taxable interest rates. The results suggest that the effective tax rate of marginal investors in the Treasury bill market is that of households, as opposed to that of tax-exempt institutions or corporations.
Joe Peek, James A. Wilcox
openaire   +1 more source