Results 291 to 300 of about 854,591 (338)

Individual Tax Planning

open access: yes, 1998
Duty, James V.
core  

Effective Tax Planning

The Accounting Review, 2021
ABSTRACT We use data envelopment analysis (DEA) to develop a measure of effective tax planning that is theoretically aligned with the Scholes-Wolfson paradigm and captures how efficiently firms maximize after-tax returns given their operating, investing, and financing decisions.
Casey M. Schwab   +2 more
openaire   +1 more source

FLAT TAXES AND EFFECTIVE TAX PLANNING [PDF]

open access: possibleNational Tax Journal, 1998
Stiglitz (1985) shows that income deferral opportunities and differentially taxed economic activities provide incentives for investors to engage in tax avoidance strategies. In this paper, I describe several tax avoidance strategies that can be used by taxpayers in a Hall-Rabushka flat tax system to reduce or eliminate their tax liabilities.
openaire   +1 more source

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