gen log_rev_corptax = 100*ln(rev_corptax+1) gen log_gdp = 100*ln(GDP) g r_g = 100*rev_corptax/GDP * Screen out the tax change with a pre-determined threshold local threshold = 0.5 gen ch_corporate_rate = corporate_rate - L1.corporate_rate replace ch_corporate_rate = 0 if ab...
_corptax+1) gen log_gdp = 100*lnGDP) g r_g = 100*rev_corptax/GDP * Screen out the tax change with a pre-determinedthreshold local threshold= 0.5 gen ch_corporaterate = corporate_rate - L1.corporate_rate replace ch_corporate
corptax+1) gen log_gdp = 100*lnGDP) g r_g = 100*rev_corptax/GDP * Screen out the tax change with a pre-determinedthreshold local threshold= 0.5 gen ch_corporaterate = corporate_rate - L1.corporate_rate replace ch_corporaterate = 0 if abs(_corporate_rate)<= `threshold' gen...
30. (Law) (tr) slang a. to arrest b. to convict of a crime 31. (tr) informal Austral to lose or spend (money) completely 32. (tr) slang chiefly Brit to treat violently; assault 33. (Recreational Drugs) (tr) slang to take or use (a drug) 34. (tr) taboo slang (of a male...
The Financial Accounting Standards Board introduced FIN 48 (ASC 740-10) to increase relevance and comparability in the reporting of uncertain tax positions. The extant literature has found mixed results when examining the effects of FIN 48 using research designs that lack a counterfactual. Using a ...
In the second case, the court depicts its intention to clarify the relationship between the free movement of capital and payments.Pistone, PKluwer Law InternationalIntertax
For items showing regression output in dollar response rather than marginal propensity to consume,FederalTaxRefundτi,θ represents an indicator that the federal tax refund for householdiin year τ occurred in week θ; likewise for dollar response results for households making ...
From 1781 to 1789 the Articles of Confederation provided the United States with an ineffective government because of its lack of power to tax, raise an army, or regulate trade; however, it redeemed itself with the creation of the land ordinances of 1785 and 1787, and keeping the states ...
Using a 1994 law change, we exploit quasi-experimental variation in the assignment of rent control in San Francisco to study its impacts on tenants and landlords. Leveraging new data tracking individuals' migration, we find rent control limits renters' mobility by 20 percent and lowers displacement...
The rules governing the inheritance of anindividual retirement account (IRA)when the IRA owner dies are complicated, but at least one aspect is straightforward: Whether a spouse or non-spouse isnamed the beneficiaryof the account when the IRA owner dies, the current tax law allows the inheritanc...