several years. However, the welfare effect of biofuelpolicies, specifically the ethanol tax credit for corn ethanol, ethanol … tax credit and import tariff, several market scenarios aresimulated. The market outcome with the two policies in place are … that the effect of the tax credit on social surplus isclearly negative, while the impact of the tariff depends on the …

the present value of tax liabilities are calculated, by using an after-tax risk-free discount rate, and incorporating any … new or reduced tax liabilities generated into its expected risk and return estimates. The asset allocation problem is … marginal tax rates, investment horizons, borrowing premiums, high or low inflation environments, and different starting cost …

run counter to one of the core concepts for tax administration in New Zealand – the protection of the integrity of the tax …

behavior between these two approaches, then this may indicate that the current tax policy institutions are failing and need …

I was previously Director of Mutual Agreement Procedures, National Tax Agency ('NTA'), in Japan. This paper was written … be viewed as a successful model whereby tax authorities have reached agreement in a considerable number of cases of …