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Perverse Incentives Arising from the Tax Provisions of Healthcare Reform : Why Further Reforms are Needed to Prevent Avoidable Costs to Low- and Moderate-Income Workers

Gamage, David - 2013

Called “Obamacare” by some, the Affordable Care Act (or “ACA”) is the most extensive reform to the American healthcare system since the creation of Medicare and Medicaid in 1965. The ACA promises many improvements to American health care. While recognizing the importance of these...

Persistent link: https://www.econbiz.de/10014169265

A Different Take on the FLP Valuation Game

Gerzog, Wendy C. - 2012

Persistent link: https://www.econbiz.de/10014169784

The (Uncertain) Future of Corporate Tax Shelters

Blank, Joshua D.; Glogower, Ari D. - 2022

Corporations and their shareholders have always sought opportunities to avoid entity- and shareholder-level tax liabilities under the U.S. corporate tax system. In response to the tax shelter boom of the late 1990s, Congress adopted what can be described as an “activity-based” approach to...

Persistent link: https://www.econbiz.de/10014241551

Taxation and Surveillance : An Agenda

Hatfield, Michael - 2015

Among government agencies, the IRS likely has the surest legal claim to the most information about the most Americans:their hobbies, religious affiliations, reading activities, travel, and medical information are all potentially tax relevant. Privacy scholars have studied the arrival of Big...

Persistent link: https://www.econbiz.de/10013031373

Testimony Before the Senate Finance Committee : 'Tax Reform Options: Incentives for Charitable Giving'

Colinvaux, Roger - 2012

charitable deduction; (3) in theoretical or policy terms, what the charitable deduction is for and whether the theory of the …

Persistent link: https://www.econbiz.de/10013110826

Unternehmensverkauf und asymmetrische Information

Ragotzky, Serge - 2003

Persistent link: https://www.econbiz.de/10001766645

Expert opinion versus actual transaction evidence in the valuation of non-market amenities

Cotteleer, Geerte; Van Kooten, Gerrit C. - In: Economic modelling 29 (2012) 1, pp. 32-40

Persistent link: https://www.econbiz.de/10009658272

Using citizen expert groups in environmental valuation : lessons from a CVM study in Northern Thailand

Ahlheim, Michael; Frör, Oliver; Ekasingh, Benchaphun; … - 2007

Persistent link: https://www.econbiz.de/10013439554

How Will the Court Decide? - Tax Experts’ Versus Laymen's Predictions

Blaufus, Kay - 2015

experts more accurately forecast the outcomes of five real cases from the German Federal Fiscal Court. With an average of 2 ….39 correct predictions among experts and an average of 2.49 correct predictions among laymen, our results reveal no significant … increases the experts' forecasting accuracy. This unpredictability of tax court decisions indicates that accounting rules and …

Persistent link: https://www.econbiz.de/10013013639

Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren (Empirical Analysis of Firm Valuation for Inheritance Tax Purposes U...

Mueller, Jens - 2012

Besides the valuation methods commonly used for specific industries, taxpayers can fall back on the simplified discounted cash flow method which, in certain cases, obliterates the need for complex valuations and replaces what is known as the Stuttgart Method for valuing shares in unlisted...

Persistent link: https://www.econbiz.de/10013100122