Results 161 to 170 of about 493,244 (213)
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Tax-Efficient Equity Strategies
AIMR Conference Proceedings, 1999Taxable investors are focused on after-tax returns, but portfolio managers too often use traditional equity management strategies that focus on pretax returns and ignore the effects of turnover and taxes. The key to resolving this discrepancy is to realize that often the tax tail should wag the investment dog.
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SSRN Electronic Journal, 2000
We study a simple flat tax proposal that combines the federal income tax and the payroll tax. This tax reform may have a higher probability of political acceptance by treating the large middle income classes more favorably than other flat tax reform proposals. Our analysis compares the distribution of marginal and average tax rates across income groups
Philip T. Ganderton, David Hineline
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We study a simple flat tax proposal that combines the federal income tax and the payroll tax. This tax reform may have a higher probability of political acceptance by treating the large middle income classes more favorably than other flat tax reform proposals. Our analysis compares the distribution of marginal and average tax rates across income groups
Philip T. Ganderton, David Hineline
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Equity incentives and conforming tax avoidance
Contemporary Accounting Research, 2023AbstractWe examine how executive equity incentives are associated with firms' conforming tax avoidance. Conforming tax avoidance is unique compared to nonconforming tax avoidance in that it decreases tax liabilities by reducing pretax income. Thus, conforming tax avoidance presents a unique set of consequences with important links to both risk and ...
Mehmet C. Kara +2 more
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Tax Administration and Tax Equity
2001AbstractAttempts an in‐depth analysis on major issues of tax administration and practices in view of tax equity. Stress is made to the importance of using the withholding collection.
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Tax-Efficient Management of Equity and Equity Equivalents
CFA Institute Conference Proceedings Quarterly, 2006Equity positions can be bought and sold in five different ways, and each has a different tax result based on the form-driven nature of U.S. tax law. In addition, other transactions are economically equivalent to the five basic ways, and these economic equivalents, in turn, have different tax results.
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TAXES, GROWTH, EQUITY, AND WELFARE
Social Philosophy and Policy, 2006The scholarly literature suggests high or increased tax burdens tend to reduce economic growth, lowering incomes. Some argue, however, that low taxes and high economic growth can have adverse income distribution consequences or can lead to utility-reducing under-consumption of needed public goods. Evidence is presented questioning those assertions.
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Tax structure and government expenditures with tax equity concerns
Journal of Economic Behavior & Organization, 2013Abstract We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than capital. Even the slightest concern for tax equity invalidates the common tenet that capital remains tax-exempt in small open economies.
Tobias Koenig, Andreas Wagener
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Tax-Aware Equity Manager Allocation
The Journal of Wealth Management, 2001This article is based on the view that tax-efficiency requires a broader and different focus when compared to typical tax-oblivious practices. Starting with the premise that tax-aware equity manager allocation is the next logical step “after tax-efficient asset allocation” in the consultative process to enhance wealth, the author looks into a variety ...
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Is Equity Compensation Tax Advantaged?
SSRN Electronic Journal, 2004Employees who receive stock options and other forms of equity compensation generally are able to defer paying tax on this compensation for years, sometimes decades. In a rising market this deferral results in a tax benefit at the employee level.
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Traditional Criteria of Tax Equity
2002Abstract Traditional analyses of tax justice demand that the distribution of tax burdens satisfy criteria of vertical and horizontal equity–like cases should be treated alike and relevantly different cases should be treated differently. Various criteria for relevant differences have been proposed, drawing on ideas such as ability to pay ...
Liam Murphy, Thomas Nagel
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