In U.S. federal income tax, the standard deduction, along with the personal exemptions, provides taxpayers with a minimum amount of untaxed income, effectively creating a "zero bracket amount." For historical and political reasons, however, the standard deduction also operates as a simplified...

The proposal is offered as a part of the Shelf Project, a collaboration by tax professionals to develop and perfect proposals to help Congress when it needs to raise revenue. Shelf Project proposals are intended to raise revenue without raising tax rates because the best systems have taxes that...

The New Zealand Government proposed in August 2004 a ‘radically’ new approach to address evasion in industries which is perceived to be ingrained, namely targeted amnesties. With a general election and other ‘more pressing’ issues, the proposal has not been significantly advanced. This...

The importance of international trading and multi-national corporate groups means that tax regimes will commonly contain provisions allowing for the adjustment of transfer prices on cross-border transactions. An examination of the taxation Acts of Australia and New Zealand reveals vast...

Our study principally examines the relationship between board gender diversity and firm value and the extent to which this relationship is affected by the level of growth options relative to assets-in-place. Using a sample of 865 firm-years covered by 125 firms listed on the New Zealand Exchange...

Several studies have measured the effects of regulation on a particular industry. These studies range widely in sophistication, from simple observation (comparison) of pre-transformation and post-transformation actual industry performance to econometric analysis that attempt to separate the...

The concept of measurement quality assurance (MQA) as embodied in National Institute of Standards and Technology (NIST) programs is not generally used within European programs for testing or accreditation. Although the essential elements of quality control and quality assurance are in the...

Extract: This paper explores strategies for improving the value for money to Government in the financing component of public private partnership (PPP) procurement for social infrastructure projects, drawing on the experience of methods trialled over the past five years in the United Kingdom and...

The oil industry is the richest and most influential industry in the world. The industry has moved the fates of nations. Oil is required to fight wars and exert power, and the restriction of this energy source is paramount to the restriction of movement, control, and in the end, power....