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Purpose – The purpose of this paper is to examine the use of Section 1031 of the Internal Revenue Code (IRC), a piece of US tax law that allows for tax‐deferred exchanges of like‐kind property. Design/methodology/approach – The paper derives a theoretical premium value for exchanges and...
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functioning of market economy is conditioned by promotion of certain efficient policies and adequate legislation implementation …
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operations. Design/methodology/approach – The study extracts key elements from the legislation and illustrates how they can be … and to what extent the Sarbanes‐Oxley Act will directly affect them, there is much in the legislation that can be adopted … legislation and how they can be incorporated into library governance now. By proactively complying with the parts of the …
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This paper examines the effects of taxation on long-run growthin a two-sector endogenous growth model with (i) physical … theeffects of taxation - including income taxation, capital incometaxation and labor income taxation - distinguishes between … oflabor supply, taxation of income may induce agents to spend moreor less time on leisure activities. In the case of …
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We test the predictions of the theoretical literature initiated by the study of Domar and Musgrave (1944) with a laboratory experiment in which subjects have to decide on the composition of an asset portfolio. Our simple design enables us to distinguish between Real Tax Effects and Perception...
Persistent link: https://www.econbiz.de/10010340327