Results 81 to 90 of about 2,468,143 (360)
Obamacare and a Fix for the IRS Iteration [PDF]
arXiv, 2020 We model the quantities appearing in Internal Revenue Service (IRS) tax guidance for calculating the health insurance premium tax credit created by the Patient Protection and Affordable Care Act, also called Obamacare. We ask the question of whether there is a procedure, computable by hand, which can calculate the appropriate premium tax credit for any
arxiv
Journal of Public Economic Theory, 2008 AbstractA strictly risk‐averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analyzed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's ...
openaire +4 more sources
THE EXTERNAL TRANSACTION COST OF TAX COMPLIANCE ON INSTITUTIONAL CHANGE OF TAX REGULATION [PDF]
, 2016 Tax regulation reformation become a part of institutional change in tax system, designed to increase tax compliance of taxpayers. The changing of tax regulation makes some new cost of the implementation of new tax system. Furthermore, it would increase
DARWANTO , Darwanto
core
US employment exposure to domestic and foreign tariff changes under NAFTA
Applied Economic Perspectives and Policy, EarlyView.Abstract Literature examining the effects of changes in trade agreements and import competition on US employment and wages has focused primarily on non‐agricultural industries and changes in US import tariffs. We propose a method for measuring worker exposure to changes in agricultural tariffs using a newly developed county‐level dataset of employment ...
Diane E. Charlton +3 more
wiley +1 more source
Stock Companies as an Important Source of Influence to Increase Investment in Economic Projects: Case Study of Mofid Brokerage Firm [PDF]
International Journal of Management, Accounting and Economics, 2015 One of the main tools to extend and make deeper the capital market is promoting the level of market analysis. Without extensive and comprehensive research and analysis on the capital markets, we cannot expect to grow capital market's position in the ...
Ali Nakhchian, Hamid Abadi, Mahdi Rafiee
doaj
Journal of Economic Perspectives, 2014 There is an apparent disconnect between much of the academic literature on tax compliance and the administration of tax policy. In the benchmark economic model, the key policy parameters affecting tax evasion are the tax rate, the detection probability, and the penalty imposed conditional on the evasion being detected.
Erzo F.P. Luttmer, Monica Singhal
openaire +5 more sources
The future of dispute resolution in international trade
Applied Economic Perspectives and Policy, EarlyView.Abstract Given ongoing dysfunction of the World Trade Organization's Appellate Body, the focus of this article is on the future of trade dispute resolution, with evaluation of two questions: (i) What is the current status of WTO dispute resolution as compared to that conducted through existing preferential trade agreements (PTAs)? and (ii) What are the
Ian Sheldon, Daniel C. K. Chow
wiley +1 more source
Сибирское юридическое обозрение, 2019 Article 171 of the Criminal Code of the Russian Federation and Article 14.1 of the Code of Administrative Offenses of the Russian Federation establish public legal responsibility for conducting business activities without state registration as an ...
A. V. Popov
doaj +1 more source
Designing a Work-Friendly Tax System [PDF]
, 2004 [Excerpt] Taxes tend to influence individual choices between labor and leisure, and high effective marginal tax rates on earned income tend to discourage work.
Forman, Jonathan Barry
core +1 more source
Applied Economic Perspectives and Policy, EarlyView.Abstract We present an adjusted bid price mechanism that incorporates economic multiplier effects in public food procurement decision making. Under Input–Output model assumptions, the algorithm estimates enhanced tax revenues to state governments through multiplier effects associated with in‐state supplier purchasing.
Todd M. Schmit, Xiaoyan Liu
wiley +1 more source