explicit tax显性税收 就是通常意义上由税务机关等按税法规定征收的税收。implicit tax隐性税收 就是同等风险的两种资产税前投资回报率的差额 具体请看http://www.viptax.cn/server/showfile/2006091572030.html
Explicit Costs vs. Implicit Costs Comparing explicit costs vs. implicit costs, they are very different. The former refers to cash or monetary expense incurred by a business—an "out of pocket" expense or cost. The latter is an opportunity cost that is not incurred by the company but implied...
Impliciture vs Explicature: What’s the Difference?. In: Soria, B., Romero, E. (eds) Explicit Communication. Palgrave Studies in Pragmatics, Language and Cognition. Palgrave Macmillan, London. https://doi.org/10.1057/9780230292352_8 Download citation .RIS .ENW .BIB DOIhttps://doi.org/...
Learn the implicit cost definition and compare implicit cost vs. explicit cost. Study implicit cost examples and how the two types of implicit costs are calculated. Related to this Question What is a hurdle rate in accounting? What are nominal accounts in accounting?
Empirical Evidence on Explicit and Implicit Corporate Tax Burdens: Three StudiesJ.B.P.E.C. JanssenUniversiteit Maastricht
Implicit and explicit aggressiveness and the prediction of aggressive behavior (2002). Implicit and explicit aggressiveness and the prediction of aggressive behaviour. Paper presented at the European Conference on Personality Jena, ... R Banse,I Fischer 被引量: 31发表: 2002年 Involuntary & Voluntary...
(2021), we control for three characteristics: 1) bond age (Bond_age), bond size (Size), the presence of an explicit guarantee (Gura), and the availability of a bond put option (Put); 2) the LGFVs’ current ratio (Liquidity), total assets turnover (Turn), and administrative level ...
Implicit Cost Definition, Types & Examples from Chapter 22 / Lesson 31 88K Learn the implicit cost definition and compare implicit cost vs. explicit cost. Study implicit cost examples and how the two types of implicit costs are calculated. Related to this Qu...
Adding these three channels of tunneling and guaranteed loans, we find that explicit and implicit channel both have significant impact. The individual channel only works limitedly in a short term, albeit with limited impact. In addition, the group-affiliated firm with implicit channel does show ...
Answer to: Income tax payments are an example of ___. a. implicit costs b. explicit costs c. normal return on investment d. shareholder wealth...