搜索结果: 1-15 共查到“income tax”相关记录24条 . 查询时间(0.046 秒)
Is Smoking Inferior?:Evidence from Variation in the Earned Income Tax Credit
Smoking Variation Earned Income Tax Credit
2016/3/3
In this paper we estimate the causal income elasticity of smoking participation, cessation, and cigarette demand conditional upon participation. Using an instrumental variables (IV) estimation strateg...
Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
Financial reporting standards IFRS IRS LIFO Tax administration TIGTA US GAAP
2016/1/27
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including ...
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
IFRS Slovakia Taxation
2016/1/27
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
Corporate income tax International Financial Reporting Standards Tax base Taxable income
2016/1/27
This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxat...
Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic
Czech Republic IFRS Tax base
2016/1/27
The article analyzes the main trends in income, tax base and tax deductions for Czech companies in years 1993 – 2012. After an initial survey of the problem, the article describes the issue of nationa...
Estimation of a Tax Gap in the Personal Income Tax by Means of National Accounts
Czech Republic National Accounts Personal Income Tax Tax Gap
2016/1/27
The article deals with the estimation of a tax gap incurred by devastation of a tax base and concentrates on undervaluation of incomes from an independent activity. The distortion rate was estimated b...
Fiscal Consolidation and the New Flat Rate Individual Income Tax in Hungary
Fiscal policy Flat rate tax Social policy Tax principles Tax system
2016/1/27
In the last two years the Hungarian people have witnessed several new measures in government’s fiscal policy. To respond to global crisis that hit Hungary hard, the Bajnai government enacted a series ...
WHEN A NUDGE ISN’T ENOUGH: DEFAULTS AND SAVING AMONG LOW-INCOME TAX FILERS
WHEN A NUDGE ISN’T ENOUGH SAVING AMONG LOW-INCOME
2015/10/14
Recent evidence suggests that the default options implicit in economic choices (e.g., 401(k) savings
by white-collar workers) have extraordinarily large effects on decision-making. This study present...
The Structure of American Income Tax Policy Preferences
American Income Tax Policy Preferences
2015/6/5
Modern income tax systems are multidimensional, applying different rates to different income levels. Yet few studies of public preferences over taxation or redistribution measure multidimensional poli...
Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms
labor earnings payroll tax income tax
2012/10/22
We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the pa...
Using Payroll Deduction to Shelter Individual Health Insurance from Income Tax
cafeteria plans Health insurance law list-billing
2011/9/7
o assess the impact of state laws requiring or encouraging employers to establish 'section 125' cafeteria plans that shelter employees' premium contributions from tax. Available descriptive statistics...
THE INTERACTION OF METROPOLITAN COST-OF-LIVING AND THE FEDERAL EARNED INCOME TAX CREDIT: ONE SIZE FITS ALL?
cost-of-living differentials EITC housing costs labor supply
2011/8/30
This paper explores the interaction between the federal Earned Income Tax Credit (EITC) and the cost-of-living faced by single mothers. After the 1993 EITC expansion, we identify up to an 8 percentage...
Earned Income Tax Credit Recipients: Income, Marginal Tax Rates, Wealth, and Credit Constraints
Earned Income Tax Credit population Survey of Consumer Finances wealth distribution
2011/8/22
The article summarizes the details of the Earned Income Tax Credit (EITC) and describes the population of EITC recipients in the U.S. It explores the usability of the data from the Survey of Consumer ...
DOES A HIGHER MINIMUM WAGE ENHANCE THE EFFECTIVENESS OF THE EARNED INCOME TAX CREDIT?
interactions minimum wages policy variation Current Population Survey
2011/8/22
The authors estimate the effects of the interactions between the Earned Income Tax Credit (EITC) and minimum wages on labor market outcomes. They use information on policy variation from the Departmen...
Research on the Structure of China’s Enterprise Income Tax Law System
Enterprise Income Tax Law Restructure Comparison
2013/1/31
The PRC enterprise income tax law was enacted on January 1, 2008, with accordance to which the enterprise income tax law system has been changing. It took a long time to promulgate the law just as it ...