Results 151 to 160 of about 16,343 (198)

Taxes, Limited Liability and Leverage

SSRN Electronic Journal, 2012
We discuss the combined effects of tax convexity, limited liability and leverage on risk-taking. First, we focus on a risk-averse investor who is indifferent to equity-finance a risky asset in a pre-tax setting. We derive the after-tax marginal prices for risk-averse investors.
Erich Pummerer, Marcel Steller
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TAX LIABILITY IN THE STRUCTURE OF LEGAL LIABILITY

Трансформация экономической и правовой системы России: проблемы и перспективы. сборник научных статей Всероссийской научно-практической студенческой конференции, 2021
Tatyana Nikolaevna Kazankova, Tatyana Pavlovna Vedenkina   +1 more
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Tax Liability Not an Operation Expense

Journal AWWA, 1994
Organized as a subchapter S corporation, South Haven, Indiana, Water Works (SHWW) did not pay or incur income taxes as a taxable entity. Its income flowed through to the shareholders, who had to report it on their individual tax returns. SHWW petitioned for an increase in its water service and sewage disposal rates for its rural Porter County service ...
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DEFERRED INCOME TAX LIABILITY.

The Accounting Review, 1958
Abstract When the income tax treatment of any sort of income or expense differs from conventional accounting, problems of various types arise. The more complex the situation, the harder the teaching job involved. A case in point is the matter of accounting for deferred income tax liability resulting from accelerated amortization of ...
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DEFERRED TAX CREDITS ARE LIABILITIES.

The Accounting Review, 1959
Abstract A corporation's taxable income is seldom the same as its reported income before taxes. The calculation of taxable income is only a step in the calculation of a tax assessment and the assessment of taxes involves political, economic, and administrative considerations, which are not relevant to the calculation of income in ...
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Subject, Amount and Tax Liability

1978
A tax under the name ‘Winstbelasting’ (Profit Taxation) shall be levied on: a The profits of corporations, limited partnerships, joint stock companies, companies or associations, the capitalization of which is divided, totally or partially into shares, co-operative societies and mutual insurance societies, having their statutory seat within the ...
F. Damian Leo, Antonio A. Amador
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Criminal liability in the tax sphere

Аграрное и земельное право, 2022
V.O. Galueva, M.A. Batsazov
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TAX NOTES AS LIABILITY OFFSETS.

The Accounting Review, 1953
Abstract The article highlights that the tax notes were presumably purchased with the intent that they be used for the payment of federal income and excess profits taxes, it is also good accounting practice that they are shown as a deduction from the accrued liability for such taxes in the current liability section of the balance ...
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Discounting Deferred Tax Liabilities.

The Accounting Review, 1972
Abstract The article reports that discounting deferred tax liabilities constitutes a departure from the incurred cost standard underlying the accounting for other liabilities. Nevertheless, this departure has merit, for the operational advantages of deferring taxes are disclosed separately in the income statement. Financial management
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Director and officer liability and corporate tax avoidance

Journal of Business Finance and Accounting, 2023
Sarfraz Khan, Sung-Jin Park, John K Wald   +2 more
exaly