Results 261 to 270 of about 30,383 (305)

Equity Implications of Parking Taxes

Transportation Research Record: Journal of the Transportation Research Board, 2012
Although considerable research has been conducted into the economic benefits of various congestion pricing measures including parking taxes, the equity implications of such initiatives have received less attention. As the policy debate shifts from the theoretical benefits of congestion pricing to the acceptability issues associated with implementing ...
Paul Hamer, Graham Currie, William Young
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THE IMPACT OF TAX EQUITY ON INCOME TAX COLLECTION [PDF]

Romanian Economic and Business Review, 2010
Generally, during financial crisis benefits liable to taxation represented by revenues which have been generated, consumed or saved that create fiscal prelevation are variably reduced. An element that can have an influence is tax payers’ conformation degree, which is lower in these times and the natural trend of tax evasion is higher for objective ...
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TAXES, GROWTH, EQUITY, AND WELFARE

Social Philosophy and Policy, 2006
The 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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Traditional Criteria of Tax Equity

2002
Abstract 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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Tax-Aware Equity Investing

AIMR Conference Proceedings, 2000
Passive index investing is often touted for its tax efficiency, but it has serious limitations. The key to providing superior tax efficiency is an active strategy that incorporates tax-aware methods of security selection, portfolio construction, and risk management.
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Tax-Efficient Equity Strategies

AIMR Conference Proceedings, 1999
Taxable 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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Is Equity Compensation Tax Advantaged?

SSRN Electronic Journal, 2004
Employees 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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Equity incentives and conforming tax avoidance

Contemporary Accounting Research, 2023
Mehmet C Kara, Michael A Mayberry, Scott G Rane   +2 more
exaly  

Simultaneous debt–equity holdings and corporate tax avoidance

Journal of Corporate Finance, 2022
Tian Tang, Xinyan Yan, Haoyi Yang
exaly  

Tax treaties and foreign equity holding companies of multinational corporations

Review of Managerial Science, 2021
Sunghoon Hong
exaly