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Two Essays on Corporate Income Taxes and Organizational Forms in the United States

Hu, Zhenhua - 2006

Corporate income taxation has a profound impact on economic behavior in the United States. This dissertation focuses on two aspects: the impact of dividend taxation on investment and the impact of corporate income tax exemption on nonprofit organizations activity. The first essay compares...

Persistent link: https://www.econbiz.de/10009475964

Gyventojų pajamų mokesčio analizė

Normantaitė, Renata - 2005

The object of this research is the Personal Income Tax Research aim – to analyze of personal income tax, its administration in theory and practical activity, formulate proposals for a further personal income tax improvement. Objectives: - to exhibit tax essentiality, taxation principle; - to...

Persistent link: https://www.econbiz.de/10009478780

Individual QoS versus aggregate QoS: A loss performance study

Xu, Ying; Guérin, Roch A - 2005

This paper explores the differences that can exist between individual and aggregate loss guarantees in an environment … resources, e.g., bandwidth or buffer, required to ensure that all individual loss measures remain below their desired target …. This paper's contributions are in developing analytical models that enable the evaluation of individual loss probabilities …

Persistent link: https://www.econbiz.de/10009439223

Job search with nonparticipation

Frijters, Paul; van der Klaauw, Bas - 2006

provide micro evidence that the job search environment of unemployed workers is non-stationary because of loss of skills. …

Persistent link: https://www.econbiz.de/10009483252

Evaluation of degrees of cost efficiency of agricultural enterprises

Střeleček, František; Lososová, Jana; Zdeněk, Radek; … - 2012

Authors deal in the paper with evaluation of cost efficiency of farms in years 2006–2009 based on authors’ database of farms classified according to level of cost/revenue ratio. After expressive growth of production in 2007 the number of farms with decreasing volume of production increased....

Persistent link: https://www.econbiz.de/10011315769

Latente Steuern bei ausgewählten DAX Unternehmen

Schädlich, Anja - 2010

nicht vorhanden

Persistent link: https://www.econbiz.de/10009434155

Transfer Pricing of Intangible Assets in the US, the OECD and Australia: Are Profit-Split Methodologies the Way Forward?

Markham, Michelle A. - 2004

In the 21st century, the number one international tax issue of interest to multinational enterprises (MNEs) is undoubtedly transfer pricing. The reason for this is that as global trade increases, so too does the uncertainty of the tax treatment of inter-affiliate transactions across national...

Persistent link: https://www.econbiz.de/10009483336

Die Besteuerung des Gewinns aus dem Verkauf von Anteilen an Unternehmen : ein Vergleich der Lösungen verschiedener Steuersysteme

Glass, Merike - 2004

Die Zielsetzung der Arbeit liegt in der Darstellung der verschiedenen steuerbedingten Einflussfaktoren bei Unternehmensveräußerungen. Dazu werden zunächst die grundlegenden Vorgänge bei dem Verkauf eines Unternehmens dargestellt und die wesentlichen Begriffe erläutert. Anschließend wird...

Persistent link: https://www.econbiz.de/10009476264

A Simple Accounting-based Valuation Model for the Debt Tax Shield

Scholze, Andreas - 2010

This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that...

Persistent link: https://www.econbiz.de/10009447480

Corporate Taxation and International Competition

Hines, James R. Jr. - 2005

Countries around the world continue to tax corporate income at significant rates despite downward pressures from international competition. Average statutory corporate income tax rates fell from 46% in 1982 to 33% in 1999, though tax bases simultaneously broadened, as a result of which average...

Persistent link: https://www.econbiz.de/10009477303