Since the events of September 11, many businesses have increased their threshold investments and undertaken enhancements in security in an effort to meet the demands of the new threat environment. For most enterprises, the level of investment in security reflects implicit risk-versus-consequence trade...
If the assets have been held for three years or less, then any gains that are allocated to its investment managers are treated as short-term gains. They are taxed at the short-term capital gains rate, which can be up to 40.8% including, potentially, the tax on net investment income.3 ...
The acquisition structure is mainly tax-driven (tax-efficient repatriation of dividends/application of double taxation treaties, tax-exempt exit). Directly investing in the AcquiCo may allow Swiss-domiciled managers to realise a tax-free capital gain on their investment when the AcquiCo is sold on...
Despite having free access to the public health system, 25% of the Brazilian population have a private insurance plan, which is subsidized by the government by means of an income tax rebate. This paper explores this rebate to tackle the potential endogeneity between private insurance and the dema...
Carried Interest Carried interest accounts for the bulk of private equity fund managers' compensation. It is calculated as a share of fund profits, historically 20% above a threshold rate of return for limited partners.5 In contrast with most other forms of employment compensation and business inco...
The present reinsurance is set at such a high threshold that any difference in estimated weights would be trivial. In “Targeted reinsurance for dealing with predictably high and low residual spending” where we make more use of the reinsurance function, we optimize regression weights for the ...
In Germany, the choice of opting out of the statutory system is restricted to those with an income above a certain threshold. Once an individual has chosen private insurance, the option of returning to the social health insurance regime is limited. In Chile, the choice of private insurance is...
The meeting called for greater efforts to encourage more private investment and to lower threshold for private investment to enter key areas. The meeting called for shoring up the weak links, boosting domestic demand, promoting employment and strengthening the impetus for long-term development. ...
The Medicare Levy Surcharge (MLS) is a tax paid in addition to the Medicare Levy if you don’t have private hospital cover and your income is above a certain threshold. Its aim is to encourage individuals to take out private hospital cover to reduce demand on the public system. You won’...
Performance of the estimator is evaluated by Monte Carlo simulations before it is applied to estimating the effect of the income threshold of MLS on the take-up of private health insurance in Australia, using contaminated data.doi:10.1111/anzs.12240Gong, Xiaodong...