Results 11 to 20 of about 819,917 (340)
The Reaction of Consumer Spending and Debt to Tax Rebates - Evidence from Consumer Credit Data [PDF]
, 2007 We use a new panel dataset of credit card accounts to analyze how consumer responded to the 2001 Federal income tax rebates. We estimate the monthly response of credit card payments, spending, and debt, exploiting the unique, randomized timing of the ...
Sumit Agarwal +2 more
openalex +5 more sources
Frontiers in Environmental Science, 2023 Using the data of listed companies in the Chinese capital market from 2014 to 2020, this paper studies the impact of the CEO’s green ecological experience on corporate green innovation and further analyzes the moderating effects of tax credit rating and ...
Lixia Wang +3 more
doaj +1 more source
Biotechnology Law Report, 2013 The American Taxpayer Relief Act of 2012 (“Taxpayer Relief Act”)1 extended various expired federal tax credits for biofuels production2 and created new federal tax credits for algae fuel production from qualified feedstock. The previously available tax credits for cellulosic ethanol production and accelerated depreciation for cellulosic biofuel ...
openaire +2 more sources
STATE REGULATION OF TAX STIMULATION FOR INNOVATIVE ACTIVITIES OF ENTERPRISES
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 There are modeling the implications of introducing tax incentives for innovative enterprises. The appropriateness of tax incentives for innovation at the expense of incremental tax credit on corporate profit tax has been confirmed.
V. M. Tyschenko +2 more
doaj +1 more source
Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study) [PDF]
Journal of Economics, Business & Accountancy Ventura, 2021 This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes.
Eha Nugraha +2 more
doaj +1 more source
FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION
International Journal of Innovative Technologies in Economy, 2018 The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due.
Tetiana Yarotska, Svitlana Fedchuk
doaj +1 more source
INCREMENTAL TAX CREDIT FOR R&D (LEGISLATIVE PROPOSALS)
RUDN Journal of Law, 2019 In conditions of limited resources, the government is looking for the most effective way of supporting and innovative development of priority sectors of the economy.
Veronika E. Diumina
doaj +1 more source
Effects of changes in earned income tax credit: Time-series analyses of Washington DC
SSM: Population Health, 2019 Poverty has numerous deleterious effects on health, and the Earned Income Tax Credit (EITC) is the major policy tool used to alleviate poverty in the U.S.
Alexander C. Wagenaar +3 more
doaj +1 more source
A Two-Tiered Charitable Contribution Credit for All American Taxpayers
Nonprofit Policy Forum, 2020 This policy memo proposes and simulates the effects of a two-tier, nonrefundable tax credit for charitable contributions. A two-rate credit would expand access to tax incentives for charitable contributions to most Americans and increase charitable ...
Duquette Nicolas
doaj +1 more source
China Journal of Accounting Research, 2023 This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually collected data on taxpaying credit rating in China from 2014 to 2021.
Jingbo Luo, Chun Guo
doaj +1 more source