Search Results - subject:"Deferred taxation"

Saving at tax time: Do additional retroactive savings opportunities increase retirement savings?

Blaufus, Kay; Milde, Michael; Schaefer, Marcel - 2022

consider the advantage of immediate over deferred taxation in increasing retirement savings. We show that the savings gap … between immediate and deferred taxation found in previous studies can expand further if savings are additionally allowed at …

Persistent link: https://www.econbiz.de/10013460372

Saving at tax time : do additional retroactive savings opportunities increase retirement savings?

Blaufus, Kay; Milde, Michael; Schaefer, Marcel - 2022

Persistent link: https://www.econbiz.de/10013450601

How does the deferral of a distortive tax affect overproduction and asset allocation?

Blaufus, Kay; Fochmann, Nadja; Hundsdoerfer, Jochen; … - In: The European accounting review 32 (2023) 5, pp. 1157-1184

Persistent link: https://www.econbiz.de/10014583123

Cheaper by the bundle : the interaction of frictions and option exercise in variable annuities

Bauer, Daniel; Moenig, Thorsten - In: The journal of risk & insurance 90 (2023) 2, pp. 459-486

Persistent link: https://www.econbiz.de/10014307563

Essays on the performance and comparability of the German pension system

Bollacke, Steffen - 2018

Persistent link: https://www.econbiz.de/10012165706

Impact of the IFRS on the disclosure of income tax figures by Romanian listed companies

Istrate, Costel - In: Journal of accounting & management information systems … 15 (2016) 3, pp. 474-497

The transition to IFRS in Romania, in the separate financial statements (in 2012) led to the application of new rules in the accounting for income tax. We found significant differences between accounting and taxable income, which can suggest a trend towards more de facto disconnection between...

Persistent link: https://www.econbiz.de/10011635297

Accounting quality deferred tax and risk in the banking industry

Ladas, Anestis C.; Negkakis, Christos I.; Samara, … - In: International journal of banking, accounting and finance 8 (2017) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10011846558

Do mobile pensioners threaten the deferred taxation of savings?

Meier, Volker; Wagener, Andreas - 2011

sets the rates of deferred taxation and of possibly reduced taxation of interest. If agents are immobile, the optimal …

Persistent link: https://www.econbiz.de/10010278833

Deferred taxation and effective tax rates on income from capital in the United States, 2000 - 2010

Polito, Vito - 2011

The accounting and economic literature have long highlighted the potential implications of deferred taxation for tax … policy analysis. This paper incorporates deferred taxation into the neoclassical investment model for the computation of the … States over the last decade. The numerical results show that after including deferred taxation there is little differential …

Persistent link: https://www.econbiz.de/10010288766

Do Mobile Pensioners Threaten the Deferred Taxation of Savings?

Meier, Volker; Wagener, Andreas - CESifo - 2011

sets the rates of deferred taxation and of possibly reduced taxation of interest. If agents are immobile, the optimal …

Persistent link: https://www.econbiz.de/10009351472