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The interaction of various methods of mitigating economic and international double taxation of corporate source income … effective in mitigating economic double taxation in a closed economy remain useful in an open economy where the firm's marginal … international double taxation, and the precise design of these methods. …
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Depreciation is not only a representation of the loss in asset-value over time.It is also a strategic tool for management and can be used to minimize tax payments.In this paper we derive the depreciation scheme that minimizes the expected value of the present value of future tax payments for two...
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The paper studies simple strategies of labor tax reform in a search and matching model of the labor market featuring endogenous labor supply.Changing the composition of the tax wedge|that is, reducing a payroll tax and increasing a progressive wage tax such that the marginal tax wedge remains...
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