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合肥工业大学财务管理原理双语课件Chapter2 The business,tax,and financial environments
合肥工业大学 财务管理原理 双语 课件 Chapter2 The business,tax,and financial environments
2016/12/16
合肥工业大学财务管理原理双语课件Chapter2 The business,tax,and financial environments.
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...
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...
Road Tax on Truck Traffic with Environmental Aspects
EURO standard Negative externality Road tax
2016/1/27
The contribution deals with issues of taxation of truck traffic in the Czech Republic and European Union countries. The article discusses the current need for the introduction of environmental feature...
Changes in the Value Added Tax as the Tool against the Global Crisis
Anti-fraud tool Tax frauds VAT rates
2016/1/27
As a result of the global economic crisis the governments of the states has been forced to present various proceedings especially in field of taxation to maintain or increase the tax revenues and to s...
Research of Estimates of Tax Revenue: An Overview
Forecasting Microsimulations Regression analysis Tax revenue
2016/1/27
The paper deals with a summary of findings in the area of tax forecasts. It describes the basic methodology for predicting tax revenues, both in terms of the macroeconomic approach and from a microeco...
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 ...
VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?
Multinational enterprises Pareto optimum Tax credits Transfer prices VAT
2016/1/26
In this paper we compare income taxes to VAT and tax credits to tax deductions in terms of their ability to distort factor prices, provide fair taxation, avoid tax-evasive transfer pricing and induce ...
Policy Issues and Consequences of Environmental Tax Reform Implementation in the Czech Republic
Czech Republic Environmental charges Environmental policy tools
2016/1/26
Optimal policy design should maximize environmental benefits and minimize negative impacts of the environmental tax reform (ETR) on economy and society. Both researchers and policy makers are interest...
Neighborhood Foreclosures and Property Tax Burden: An Examination of Change in Valuation Standard and Assessment Equity
property tax foreclosures assessment equity
2014/11/27
The quality of property tax assessment practices impacts the stability of local government revenue and the equity of property tax burden. This study examines the potential shift in property tax burden...
The Impact of Property Assessment Standards on Property Tax Burden: An Examination of Systematic Bias in a Market Value versus a Non-Market Value Assessment Standard
property tax assessment sales ratio local government
2014/11/26
Property tax is a tax on estimated values rather than on transactions—an important distinction from other taxes. Another distinction is that each state develops its own system for administering the pr...
Dynamic Tax Reforms
Dynamic Tax Reforms tax system
2014/3/18
We develop a general method to study tax reforms in dynamic settings by proposing a sophisticated set of perturbations of any tax system. The first contribution of the paper is to derive a gener...
Compensating Differentials and Income Taxes: Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?
Compensating Differentials Income Taxes Dangerous Jobs Responsive Tax Changes Wages Safe Jobs
2016/3/9
Income taxes distort the relationship between wages and nontaxable amenities. When the marginal tax rate increases, amenities become more valuable as the compensating differential for low-amenity jobs...
THE EVOLUTION OF INCOME CONCENTRATION IN JAPAN, 1886-2002: EVIDENCE FROM INCOME TAX STATISTICS
INCOME CONCENTRATION JAPAN INCOME TAX STATISTICS
2010/11/5
This paper studies the evolution of income concentration in Japan from 1886 to 2002 by constructing long-run series of top income shares and top wage income shares, using income tax statistics. We fin...
The Impact of Increased Tax Subsidies on the Insurance Coverage of Self-Employed Families: Evidence from the 1996–2004 Medical Expenditure Panel Survey
Increased Tax Subsidies Insurance Coverage Self-Employed Families Evidence Medical Expenditure Panel Survey
2016/3/7
The share of health insurance premiums that self-employed workers can deduct when computing federal income taxes rose from 30 percent in 1996 to 100 percent in 2003. Data from the 1996–2004 Medical Ex...