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Articles 1 - 6 of 6
Full-Text Articles in Taxation
The Effect Of Estate Taxes On Family Business: Survey Results, Joseph H. Astrachan, Roger Tutterow
The Effect Of Estate Taxes On Family Business: Survey Results, Joseph H. Astrachan, Roger Tutterow
Faculty and Research Publications
A survey of 1,003 businesses examined the effect of estate taxes on family business behavior, including investment, employment, and strategic decisions. The results strongly suggest that estate taxes have marked effects on business behavior. These effects are more pronounced in larger firms where their potential impact is of a greater magnitude.
The Marginal Cost Of Funds With Nonseparable Public Spending, Shaghil Ahmed, Dean D. Croushore
The Marginal Cost Of Funds With Nonseparable Public Spending, Shaghil Ahmed, Dean D. Croushore
Economics Faculty Publications
This article provides new calculations of the welfare effects of fiscal changes when the publicly provided good is nonseparable in utility and production so that it affects economic agents' marginal decisions. The authors' results show that these nonseparabilities significantly alter the marginal cost of funds (MCF) that previous studies have calculated. The authors also report estimates of the nonseparable marginal benefits (NSMB) associated with aggregate government purchases. The net marginal cost offunds (NMCF ), which is equal to MCF - NSMB, is in general positive over a wide range of parameter values that encompass empirically relevant specifications. Thus the nonseparable …
Impact Of Fundamental Tax Reform On Domestic Manufacturing, Annette M. Nellen
Impact Of Fundamental Tax Reform On Domestic Manufacturing, Annette M. Nellen
Faculty Publications
No abstract provided.
Impact Of Tax Reform On International Competitiveness, Annette M. Nellen
Impact Of Tax Reform On International Competitiveness, Annette M. Nellen
Faculty Publications
No abstract provided.
History Of Accounting: An International Encyclopedia, Michael Chatfield, Richard Vangermeersch
History Of Accounting: An International Encyclopedia, Michael Chatfield, Richard Vangermeersch
Individual and Corporate Publications
No abstract provided.
Partners & Partnerships - Recent Developments, Annette M. Nellen, H. Burton
Partners & Partnerships - Recent Developments, Annette M. Nellen, H. Burton
Faculty Publications
No abstract provided.