The firm's tax bill depends on a linear tax rate τ . δˆ is the tax depreciation rate; p is the constant market price of investment; kˆ is the current depreciation stock; and k¯ is the start-of-year depreciation stock carried over from last fiscal year. We use T I to ...
被引量: 125发表: 1999年 Gambling participation in Australia: findings from the national Household Expenditure Survey (1995). The tax incidence of the Colorado state lottery instant game. Public Finance Quarterly, 23, 385–398. CrossRef Jackson, R. (1994). Demand ... A Worthington,K Brown,M...
(see, e.g.,Bloom et al., 2002). In Australia, for example, prior to 2001,there was a flat R&D tax concession of 125% for all firms with eligible R&D expenses in Australia. In 2001, there was a policy change which introduced a 125% rebate (“offset”) for firms with R&D expenses...
on interest deductibility ● Advance pricing agreements Foreign Contractor Tax ● Scope of application ● FCT payment methods ● Double taxation agreements Capital Gains Tax Value Added Tax ● Scope of application ● Goods and services not subject to VAT ● Exempt goods and services ● Tax rates ...
(2017) found that with high media coverage, FTSE 100 firms in the U.K. that use tax haven subsidiaries have negative abnormal returns when this information is made public. Thus, increased public scrutiny and negative media attention on corporate tax avoidance can result in reputational costs. ...
A tutorial on the gift tax: what defines a gift and what transfers are subject to the gift tax, and how to calculate the gift tax.
These deductions may include: interest on borrowed funds; travelling expenses, in limited circumstances; gifts of more than K50 paid to a sporting body established in Papua New Guinea and qualifying charitable organisations; depreciation of income-producing assets such as freehold...
EVs are already competitive when purchase price and operating costs are put together, and they’re getting more competitive, a process that is now forced on automakers by competition. If left alone, automakers will come up with EVs that blow ICE veh...
Another possible explanation is tax evasion—perhaps death certificate can be forged (possibly more likely with pre-1945 reforms studied by Kopczuk & Slemrod (2003a), than in recent years in Australia or Sweden). The response may also be due to avoidance: there may be some control over the...
These have included Britain's DPT(diverted profits tax), Australia's MAAL(multinational anti-avoidance law), and India's SEP (significant economic presence) test, to name but a few. At the same time, the European Union, Spain, Britain and several other countries have all seriously ...