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.
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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 .