Results 211 to 220 of about 7,123 (253)

Valuing the Deferred Tax Liability

Journal of Accounting Research, 1998
Using a model of corporate investment in which the deferred tax liability never reverses, I show that deferred taxes are a real economic burden whose value is the amount recognized multiplied by a fraction. The numerator of the fraction is the tax depreciation rate, and the denominator of the fraction is the sum of the tax depreciation rate and the ...
exaly   +2 more sources

Public Tax Liability To Enterprises

European Proceedings of Social and Behavioural Sciences, 2020
Dialectical unity and contrast of economic interests of individuals and fiscal interests of the state will always exist. On the one hand, arising tax obligations create serious economic restrictions for the subject of property relations, and it helps form optimal property relations in the tax sphere.
Y. V. Nechipas, I. A. Poberezhnaya, N. P. Persteneva   +2 more
openaire   +1 more source

Managing the Tax Liability of a Property-Liability Insurance Company

The Journal of Risk and Insurance, 1997
INTRODUCTION In this work, we analyzes the tax management policy of a property-liability insurance company. Myers' Theorem (1984) implies that the present value of the expected tax liability, the government's tax option, is determined solely by the effective tax rate and the risk-free interest rate.
Richard A. Derrig, Krzysztof M. Ostaszewski   +1 more
openaire   +1 more source

Farm Tax Liability under Tax Reform

1987
The effects of the Tax Reform Act of 1986 on farm sole proprietors are examined in a tax accounting simulation model of over 15,000 farm tax returns. Tax reform should result in lower tax liability for mo~t taxpayers with the exception of those engaged in dairy operations.
Rossi, Clifford, Durst, Ron, Rossi, Clifford, Durst, Ron   +3 more
openaire   +1 more source

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
openaire   +1 more source

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 ...
openaire   +1 more source

TAX CONTROL AND TAX LIABILITY

РОССИЙСКАЯ НАУКА: АКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ И РАЗРАБОТКИ. Сборник научных статей XII Всероссийской научно-практической конференции. Часть 2, 2021
Darya Dmitrievna Bocharova, Albina Aleksandrovna Petrogradskaya   +1 more
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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
openaire   +1 more source

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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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
openaire   +1 more source