Get Advances in Taxation, Volume 15 PDF

By Thomas M Porcano

ISBN-10: 0762310650

ISBN-13: 9780762310654

"Advances in Taxation" publishes articles facing all elements of taxation. Articles can handle tax coverage concerns on the federal, country, neighborhood, or foreign point. The sequence essentially publishes empirical reports that tackle compliance, computing device utilization, schooling, criminal, making plans, or coverage concerns. those stories quite often contain interdisciplinary study that comes with theories from accounting, economics, finance, psychology, and sociology.

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Extra resources for Advances in Taxation, Volume 15

Example text

28. The European-American Business Council (2001) produced a more recent study that examines potential products that might be targeted in the EU FSC/ETI trade retaliation. S. exports to Europe. These products are consistent with product classes 1, 2, 3, and 9 in the current study and these classes demonstrated the most consistent sensitivity to the changes in export tax incentives. ACKNOWLEDGMENTS The authors gratefully acknowledge the financial support of the Ernst & Young Foundation through its Tax Research Grant Program.

Delete firms with negative pre-tax income 10. Delete firms with NOL carryforwards 11. Sample size 10,188 6,224 2,779 74 31 4 5 29 63 131 848 Variable Deflation Measures of estimated implicit taxes and pretax returns are deflated by a measure of stockholders’ equity. 9 The measure used in this study combines the prior year’s balance of common equity, preferred stock and deferred tax liability. 10 The pretax return variable for a given firm is its cumulative pretax income divided by its cumulative stockholders’ equity.

As there is no telling which benchmark state and local tax rate is correct, the next model ignores state and local income taxes by subtracting these taxes in the calculation of the variables. This model follows: ADJPTROEi = ␤0 + ␤1 NATIMPLi + ␧i (12) where: ADJPTROEi : firm i’s cumulative adjusted pretax return; NATIMPLi : firm i’s cumulative estimated implicit taxes at a national level; and, ␧i : error term. In the model in Eq. (12), adjusted pretax return is adjusted pretax income divided by stockholders’ equity.

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Advances in Taxation, Volume 15 by Thomas M Porcano

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