Results 71 to 80 of about 229,052 (207)

The AICPA\u27s 10 Guiding Principles [PDF]

, 2002
Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1.
Nellen, Annette M.
core   +1 more source

Mechanisms for Abating Global Emissions Under Uncertainty [PDF]

We give theoretical, partial equilibrium comparisons of a tax with thresholds, tradable targets ('emissions trading' or ET), and non-tradable targets, as mechanisms to abate well-mixed ('global') emissions from many parties, under independent ...
Frank Jotzo, John C. V. Pezzey
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Social Security and Individual Welfare: Precautionary Saving, LiquidityConstraints, and the Payroll Tax [PDF]

Recent advances in the examination of efficiency gains from dynamic tax reforms have used simulation models to isolate intragenerational and/or intergenerational effects.
Kenneth L. Judd, R. Glenn Hubbard
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МИРОВОЙ ОПЫТ НАЛОГОВОГО СТИМУЛИРОВАНИЯ РАЗВИТИЯ ИННОВАЦИОННОЙ ДЕЯТЕЛЬНОСТИ (НА ПРИМЕРЕ ЯПОНИИ)

Экономика: стратегия и практика, 2018
Today, Kazakhstan strives to develop innovative activities based on the introduction of new ideas, scientific knowledge, technologies and types of products in various areas of production and management of society.
M. M. Halytova, A. Sh. Suleimenova
doaj  

The Taxation of Risky Assets [PDF]

This paper reconsiders the effects of taxation on risky assets, recognizing the importance of variations in asset prices. We show that earlier analyses which assumed that depreciation rates are constant and that the future price of capital goods is known
Jeremy I. Bulow, Lawrence H. Summers
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Resolving Legal Uncertainty: The Unfulfilled Promise of Advance Tax Rulings [PDF]

, 2009
Advance tax rulings allow taxpayers to achieve certainty about the tax consequences of contemplated transactions, and are thus considered indispensable in the modern world of tax administration and compliance.
Givati, Yehonatan
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Risk-Based Approach as a Basic Element of the Tax Security of the States in the BRICS Countries

BRICS Law Journal
This study is devoted to a comparative analysis of different models of the risk-based approach used in tax administration in the BRICS countries. The risk-based approach is widely recognized as the fundamental basis for defining and legally consolidating
K. Ponomareva, K. Maslov, S. Mironova
doaj   +1 more source

Arbitrage and nonlinear tax scales [PDF]

, 2016
We look at the theory of arbitrage with taxation under certainty. The tax scale in our model is not linear. Under the premise that tax scale is convex, we analyze prices that do not exhibit arbitrage opportunities.
Becker, Marcus, Löffler, Andreas
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ANALISIS KEBIJAKAN KENAIKAN TARIF PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN PATI MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2009

UIR Law Review
This article provides a normative legal analysis of the 2025 policy on increasing the Rural and Urban Land and Building Tax (PBB-P2) rates in Pati Regency, which raised both the tax rate and property value assessment (NJOP) by up to 250%.
Nabila Dina Oktavia, Afifah Mayaningsih
doaj   +1 more source

Savings and Loan Usage of the Authority to Invest in Corporate Debt [PDF]

This paper examines the portfolio choice of savings and loan associations (SLAS) between mortgages and bonds, first in a certainty world and then under uncertainty.
Kevin E. Villani, Patric H. Hendershott
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