Results 21 to 30 of about 204,521 (253)
Application of Internal Revenue Code Section 103(C) to Variable Rate Demand Bonds: Purging the Profiteering Potential [PDF]
, 1987 This Note analyzes transactions involving VRDBs, to determine whether they comply with the strictures of IRC section 103(c) and, hence, qualify for the tax exemption. Initially, this Note provides an overview of the tax-exempt bond market by examining
Hellenbrand, Troy M.
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The effect of stock market pressure on the tradeoff between corporate and shareholders’ tax benefits
China Journal of Accounting Research, 2015 The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits.
Ming-Chin Chen
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Tax Exemption Goods Trade On ASEAN Free Trade Area (AFTA) According To Islamic Economics
Islamic Economics Journal, 2018 The Aim of this research is to determine the mechanism of tax exemption goods trade on ASEAN Free Trade Area (AFTA). This research also aims to determine the tax exemption goods trade on ASEAN Free Trade Area (AFTA) according to Islamic Economics.
Rahmania Nurul Fitri Amijaya +1 more
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Acta Iuris Stetinensis, 2017 The gift and inheritance tax is a non-property tax with specific features. Among them, it is worth mentioning, i.a., the wide array of tax privileges. The most significant include the exemption referred to in Article 4a of the act.
Katarzyna Święch-Kujawska
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How unobservable bond positions in retirement accounts affect asset allocation [PDF]
, 2007 Many tax-codes around the world allow for special taxable treatment of savings in retirement accounts. In particular, profits in retirement accounts are usually tax exempt which allow investors to increase an asset’s return by holding it in such a ...
Marekwica, Marcel, Maurer, Raimond
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Tax reform and the market for tax-exempt debt [PDF]
Regional Science and Urban Economics, 1989 Abstract This paper provides clear evidence that the yield spread between long-term taxable and tax-exempt bonds responds to changes in expected individual tax rates, a finding that refutes theories of municipal bond pricing that focus exclusively on commercial banks or other financial intermediaries.
openaire +2 more sources
Wealth taxation in the United States
Public Sector Economics, 2020 The paper analyzes the fiscal effects of a Swiss-type tax on household wealth, with a $120,000 exemption and marginal tax rates running from 0.05 to 0.3 percent on $2.4 million or more of wealth.
Edward N. Wofff
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Tax Subsidies for Private Health Insurance: Who Currently Benefits and What Are the Implications for New Policies? [PDF]
, 2003 Outlines the federal tax exemption for employer-sponsored insurance. Illustrates how high-income workers benefit more from the subsidy than low-income workers do and considers policy implications and reform options, including new tax ...
Claudia H. Williams
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Individual Income Tax Expenditures for the Retiree Exemption [PDF]
, 2005 This fiscal impact presents the tax expenditure estimate associated with the exemption for retiree income up to $35 ...
core
Social Determinants of Health, 2023 Background: This study aim was to investigate the relationship between the importance of tax exemption, financing and investment decisions on the performance of medical equipment companies in the capital market of Tehran.
Abdolhamid Jahangirvand +2 more
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