The accounting and economic literature have long highlighted the potential implications of deferred taxation for tax policy analysis. This paper incorporates deferred taxation into the neoclassical investment model for the computation of the Effective Tax Rate (ETR) on business investment and revisits the...
The study uses a method of calculating, gross accounting profit and net profit to determine the relationship between effective tax rates and statutory tax rate. Result shows that the number of companies with higher effective rate than statutory rate is important....
Effective Tax Rates on Capital Income and Measures of Tax Rate Uniformity 2. Effective Tax Rates on Capital Income of C Corporations, by Asset Type 3. Successive Steps Toward Eliminating the Tax on Capital Income 4. Alternative Combinations of Steps Toward Eliminating the Tax on Capital Income A...
Nevertheless, if the interaction decays polynomially with distance, it indicates the existence of a non-trivial effective light cone that depends on the decay rate of the interaction strength. The Lieb-Robinson bound for long-range interacting systems has been unraveled significantly in the past ...
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experience that its effective tax rate pre significant items on pre-tax income, excluding share of income from associates [...] glencore.com 據Glencore的過往經驗,其除稅前 收入( 未計 入重大項目)(不包括分佔聯營公司 及共同控制實體收入及股息收入)的實際稅率一直約為10%,特別是營銷溢利的比例較...
200000 180000 160000 T=3 140000 120000 100000 T=5 80000 60000 40000 20000 T=8 48940 41559 0 0.04 0.05 0.06 0.07 0.08 0.09 0.1 0.11 0.12 0.13 0.14 0.15 mutation rate (substitions per site per million year) Figure 3 Historical female effective population size: historical female effective ...
In view of the newly inserted section 206AB of the Income-tax Act, 1961 ('the Act'), TDS at the rate of higher of following rates would require to be deducted on any sum or income or the amount paid, or payable or credited, by a taxpayer to a specified person...
It is well known that there is not an unbiased estimator [4], and the convergence rate of a consistent estimator can be arbitrarily slow [5]. However, there are many estimators, but deciding which estimator to use depending on the scenario turns out to be a practical problem [6]. ...
The experimental results verified the good performance in recognition rate, model parameters, and detection time. Many research achievements have been made by using coarse-grained methods to identify pests and diseases in different meta-categories. Still, there are apparent fine-grained characteristics ...