Advances in Taxation, Volume 13 by Thomas M Porcano

By Thomas M Porcano

"Advances in Taxation" publishes articles facing all elements of taxation. Articles can handle tax coverage concerns at federal, kingdom, neighborhood, or foreign point. The sequence basically publishes empirical stories that handle compliance, laptop utilization, schooling, criminal, making plans, or coverage matters. those experiences normally contain interdisciplinary learn that includes theories from accounting, economics, finance, psychology, and/or sociology.

Show description

Read Online or Download Advances in Taxation, Volume 13 PDF

Similar science (general) books

Tourism in China: Destination, Cultures and Communities (Routledge Advances in Tourism, Volume 14)

China is forecast to be the first vacationer vacation spot and tourist-generating kingdom through 2020. notwithstanding, a lot of the writing on tourism in China has come from humans in the English educational global who're no longer eager about the problems regarding chinese language tourism improvement. This book presents a voice to chinese language mainland educational researchers and examines the character of tourism learn and tourism improvement in China.

Advances in International Accounting, Volume 17 (Advances in International Accounting)

Advances in overseas Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a world viewpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm agencies, in addition to their impression at the schooling accountants around the globe.

Recent Advances in Spectroscopy: Theoretical, Astrophysical and Experimental Perspectives

Lately there were nice advances within the fields of laboratory and astronomical spectroscopy. those were both matched by way of large-scale computations utilizing cutting-edge theoretical equipment. The exact atomic opacities which are on hand this day play a superb position within the box of biomedical learn utilizing nanotechnology.

Additional resources for Advances in Taxation, Volume 13

Sample text

Table 5 reports the result from testing the implicit tax theory model, which by its construction is a joint test of the hypotheses and the implicit tax theory . If the theory is invalid, then a higher than expected pre-tax return could drive the results . Alternatively, higher than expected excluded tax subsidies could drive the results . With this caveat in mind, Panel A of Table 5 reports that 125 of the HMT firms had a higher after-tax return in the test period as opposed to the 91 firms that had the higher return in the base period .

The present study extends previous work by investigating the tax strategy of increasing non-conforming income in 1986 in anticipation of the tax rate changes enacted by TRA 86 . Non-conforming income (NCI) is computed by subtracting estimated taxable equivalent income from book pre-tax income (PTI) . Taxable equivalent income is estimated by dividing current tax expense by one minus the top statutory rate . Increasing NCI at a time when PTI is stationary or declining reduces taxable income . NCI is the pre-tax equivalent of a tax subsidy .

The Journal of the American Taxation Association, 14 (Spring), 97-116 . EQUALITY OR SIMPLICITY: THE INCOME TAXATION OF RETIREMENT PLAN DISTRIBUTIONS Anthony P. Curatola, Janet Trewin and L. Melissa Walters-York ABSTRACT The income tax rules concerning distributions from qualified retirement plans are considered by most to be a maze of rules defying logic . Some distributions qualify for a variety of special federal income tax treatments while others are taxed as ordinary income . In 1974, Congress proposed to equalize the total tax of taxpayers who receive distributions from retirement plans regardless of whether the distributions are received in a lump sum or as an annuity .

Download PDF sample

Rated 4.66 of 5 – based on 12 votes