Can Wealth Taxes Be Justified, 2015 Berkeley Law
Hardship Withdrawals And Loans: Some Words Of Caution, 2015 University of Massachusetts Boston
Hardship Withdrawals And Loans: Some Words Of Caution, Emily G. Brown Jd, Jeanne Medeiros Jd, Ellen Bruce Jd
Pension Action Center Publications
As defined benefit pension plans become more and more rare, the responsibility of saving for retirement falls increasingly on individuals. Many studies have been published about the average or median balances in retirement savings accounts and virtually all of them have reached the same conclusion - most Americans aren’t saving enough money to last them through their retirement years.
In this fact sheet we will take a look at one of the factors that contributes to this problem, that is, the availability of loans and hardship withdrawals from 401(k) retirement accounts, which can lead to lower account balances overall. Sometimes, …
The Sfa Business Review Vol. 3 No. 2, 2015 Stephen F Austin State University
The Sfa Business Review Vol. 3 No. 2, M. Dudley Stewart, Janelle C. Ashley, John D. Whitt, Marlin C. Young, Ralph White
Ralph E. White
No abstract provided.
Re-Investment Allowance, Investment Tax Credit, And The Reality Of Corporate Cash Flow In Nigeria, 2015 Rivers State University of Science and Technology
Re-Investment Allowance, Investment Tax Credit, And The Reality Of Corporate Cash Flow In Nigeria, Daibi W. Dagogo
Daibi W Dagogo
This study examines the influences of tax incentives on cash flow of manufacturing corporations in Nigeria. To do this, research questions were raised, hypotheses were formulated, sixty (60) quoted manufacturing companies in Nigeria constituted the sample of this study and secondary data from Nigeria Stock Exchange fact book were complemented with ordinal data collected via questionnaire. The stated hypotheses were statistically tested with paired t-test of two means from the same sample. T-test was eventually used because of the ordinal data, which might not satisfy the condition of normal distribution. Our findings revealed that tax incentives significantly increased the mean …
A Note On Location And The Output Effect Of Ad-Valorem Taxes Under Free Entry Oligopoly, 2015 San Jose State University
A Note On Location And The Output Effect Of Ad-Valorem Taxes Under Free Entry Oligopoly, Yeung-Nan Shieh
Faculty Publications
This paper examines the output effect of an ad-valorem tax of undifferentiated oligopolistic firms in the Weber-Moses triangle. It shows that an increase in the ad-valorem tax will increase each firm’s output but may increase the number of firms and total output of firms if the inverse demand function is linear, concave or not too convex. This result is different from the well-known Tanaka’s result in non-spatial economy. It indicates that oligopolistic firm’s location decision has important influence on the output effect of the ad-valorem tax.
Splitting Specified Foreign Sourced Income Between Tax Exempt And Taxable Portions: An Optimal Solution (Part 3 Of 3), 2015 Singapore Management University
Splitting Specified Foreign Sourced Income Between Tax Exempt And Taxable Portions: An Optimal Solution (Part 3 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Research Collection School Of Accountancy
No abstract provided.
Foreign Source Income Tax Exemption And Pooling System: Which Works Better? (Part 2 Of 3), 2015 Nanyang Technological University
Foreign Source Income Tax Exemption And Pooling System: Which Works Better? (Part 2 Of 3), Clement Kai Guan Tan, Teng Aun Khoo
Research Collection School Of Accountancy
When is it better to claim Foreign Source Income under the Pooling System rather than on the Foreign Source Income Exemption
Isca Pre-Budget Roundtable 2015: Pace Of Restructuring, 2015 Singapore Management University
Isca Pre-Budget Roundtable 2015: Pace Of Restructuring, Sze Yee Chan, Clarence Goh, Perrine Oh
Research Collection School Of Accountancy
Held for the sixth consecutive year on 13 January 2015, the ISCA Pre-Budget Roundtable 2015 served as an invaluable platform for gathering the views and insights of business leaders on both Budget 2014 and the upcoming Budget 2015. As Singapore celebrates SG50 this year, it is an opportune time not only to reflect upon our past achievements but also to look forward to the future with confidence.
Designing Focus Groups And Experiments To Evaluate Policy Approaches And Measures For Tackling Undeclared Work, 2015 University of Sheffield
Designing Focus Groups And Experiments To Evaluate Policy Approaches And Measures For Tackling Undeclared Work, Marina Polak, Lyubomir Mishkov, Colin C. Williams
Colin C Williams
The aim of this Working Paper is to review the literature on conducting focus groups and experiments in the field of tax non-compliance and undeclared work, and then to set set a range of possible uses of focus groups and experiments to evaluate the feasibility of various policy measures in the context of Bulgaria, Croatia and Macedonia.
Employment Effects Of The Washington High Technology Business And Occupation Tax Credit, 2015 W.E. Upjohn Institute
Employment Effects Of The Washington High Technology Business And Occupation Tax Credit, Timothy J. Bartik, Kevin Hollenbeck
Timothy J. Bartik
No abstract provided.
The Impact Of Marginal Business Taxes On State Manufacturing, 2015 University of Iowa
The Impact Of Marginal Business Taxes On State Manufacturing, Richard Funderburg, Timothy Bartik, Alan Peters, Peter Fisher
Timothy J. Bartik
No abstract provided.
The Effects Of State And Local Taxes On Economic Development: A Review Of Recent Research, 2015 W.E. Upjohn Institute
The Effects Of State And Local Taxes On Economic Development: A Review Of Recent Research, Timothy Bartik
Timothy J. Bartik
No abstract provided.
Employment Effects Of The Washington High Technology Business And Occupation Tax Credit, 2015 W.E. Upjohn Institute
Employment Effects Of The Washington High Technology Business And Occupation Tax Credit, Timothy J. Bartik, Kevin Hollenbeck
Kevin Hollenbeck
No abstract provided.
Tax Season, 2015 Minnesota State University, Mankato
Tax Season, Minnesota State University, Mankato
Democracy/Government
Bibliography and photographs of a display of government documents from Minnesota State University, Mankato.
Why Good Financial Records Are Worth The Effort, 2015 University of Nebraska at Omaha
Why Good Financial Records Are Worth The Effort, Sara Bennett
White Papers
Accounting. Taxes. Payroll. Recordkeeping. Necessary, but confusing at times. Thorough and accurate recordkeeping of all revenues and expenses related to your business is essential and goes beyond financial and tax reporting. Why you should seek help from the pros
Building Prohibited Transaction Chinese Walls For Retirement Plan Investment Structures, 2015 Unaffiliated
Building Prohibited Transaction Chinese Walls For Retirement Plan Investment Structures, David Randall Jenkins
David Randall Jenkins
Knowing how to structure client career revising strategies by funding business ventures with extant retirement plan assets is an important transaction structuring tool for today’s professional. Enabling both account holder compensation and personal guaranties of enterprise debt appears to be a formidable undertaking in today’s decisional law climate. The key to empowering such client objectives lies in understanding how retirement plan management and investment risk diversification policy compliance, together with properly invoked plan asset rule exceptions, erect Prohibited Transaction Chinese Walls and enable (self-dealing activity: incidental benefit) transitions.
Malaysian Tax System And Individual Tax Knowledge, 2015 SCHOOL OF ACCOUNTANCY, UNIVERSITI UTARA MALAYSIA (UUM)
Malaysian Tax System And Individual Tax Knowledge, Noraza Mat Udin
NORAZA MAT UDIN
No abstract provided.
A Burning Question: Does Arson Increase When Local House Prices Decline?, 2015 Texas Tech University
A Burning Question: Does Arson Increase When Local House Prices Decline?, Michael D. Eriksen, James M. Carson
Michael D Eriksen
We construct panel data on house prices and the determined cause of 4.8 million individual fires in the United States between 1986 and 2010 to test whether decreases in local housing market prices coincided with increases in arson. Since some insured homeowners may attempt to disguise the actual cause of fire as accidental, we also examine how decreases in local house prices are associated with changes in the total number of fires and the probability of determined causes of accidental fires. For the sample period, our results suggest that declines in local house prices coincided with increases in arson, the …
Taxation On Morals, 2015 The University of Akron
Taxation On Morals, Alex J. Fulop
Williams Honors College, Honors Research Projects
This paper discusses five (5) tax topics and their relationship to the government attempting to influence taxpayer behavior. These topics include the charitable contribution deduction, excise taxes, §179 deductions, the first-time homebuyer credit, and soil, water, and endangered species conservation expense deductions. The above aspects of tax law are the government’s way of encouraging some behaviors and discouraging others. I believe that doing so is well within the government’s rights to do. However, I also think that encouraging moral actions is different from requiring them, and they certainly should not be required.
Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3), 2015 Singapore Management University
Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Research Collection School Of Accountancy
Presently, there are two systems under which the FTC can be granted subject to satisfying certain conditions 1. FTC source-by-source and country-by-country system (SCS), and 2. FTC pooling system (PS) Under the SCS of computing the FTC, the excess of FTP over the STP on one type of FI (say dividend income) from a foreign country cannot be used to setoff against the excess of STP over the FTP on any other FI. Under the PS, any excess of Foreign Tax Paid (FTP) over the Singapore Tax Payable (STP) on one type of Foreign Income from a foreign country can …