Results 101 to 110 of about 44,369 (205)

IMPLICATIONS OF THE TAX REFORM ACT OF 1976 FOR FARM ESTATE PLANNING

An intergeneration transfer simulation model is used to project estate transfer costs and the value of transfers to the heirs before and after the tax reform act of 1976.
Roush, Clint E., Mapp, Harry P., Jr., Maynard, Cecil D.   +2 more
core   +1 more source

Using Tax Return Data to Simulate Corporate Marginal Tax Rates [PDF]

We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data.
John R. Graham, Lillian F. Mills
core  

Age friendly states as a linchpin of age friendly ecosystems. [PDF]

Gerontologist
Wickersham C, Coyle C.
europepmc   +1 more source

Proposed tax standards interpretation : Proposed interpretation 1-2, Tax Planning, of statement on standards for tax services no. 1, Tax Return Positions;Proposed interpretation 1-2, Tax Planning, of statement on standards for tax services no. 1, Tax Return Positions;Interpretation 1-2, Tax Planning, of statement on standards for tax services no. 1, Tax Return Positions; Exposure draft (American Institute of Certified Public Accountants), 2002, Nov. 11

, 2002
Statements on Standards for Tax Services (SSTSs) Nos. 1 through 8 and Interpretation 1-1 to Statement No. 1, “Realistic Possibility Standard,†reflect the AICPA’s standards of tax practice and delineate members’ responsibilities to taxpayers, the ...
American Institute of Certified Public Accountants. Tax Executive Committee
core   +1 more source

German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach [PDF]

This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing decision of a multinational company, is used ...
Overesch, Michael, Wamser, Georg
core  

Converting donor dependence to domestic ownership: The realignment of tuberculosis financing for sustainability. [PDF]

PLOS Glob Public Health
Wells WA, Scheening S, Waseem S, Schulhofer A, Wolde Y, Stallworthy G.   +5 more
europepmc   +1 more source

State tax revenue growth and volatility [PDF]

Macroeconomic conditions and tax structures jointly determine the growth and volatility of state tax revenues. Since a variety of economic conditions exist among states, government policymakers should carefully anticipate and consider the possible ...
Gary C. Cornia, Ray D. Nelson
core  

EFFECT OF BOARD ATTRIBUTES ON CORPORATE TAX PLANNING AMONG LISTED MANUFACTURING COMPANIES IN NIGERIA

Malete Journal of Accounting and Finance
Ineffective governance structures, like excessively large boards and a lack of gender diversity, hinder decision-making and tax compliance, leading to suboptimal tax planning practices. This study examined the effect of board attributes on corporate tax
Saheed Lawal
doaj  

Caregivers for people in their last year of life. [PDF]

CMAJ
Yau M, Gallagher E, Rose-Smith J.
europepmc   +1 more source

Collaborative strategies for planning post-earthquake waste disposal facilities: a bounded rationality perspective. [PDF]

Sci Rep
Yang Q, Liu S, Zhang F, Cao C, Liang L.
europepmc   +1 more source