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Full-Text Articles in Business
Management Fee Provisions And Performance In The U.S. Mutual Fund Industry, Brett Anthony Averso
Management Fee Provisions And Performance In The U.S. Mutual Fund Industry, Brett Anthony Averso
Honors Scholar Theses
This paper examines the extent to which generous portfolio management compensation is commensurate to long-term mutual fund performance, over the course of five to ten years. If the relationship between the compensation provision and historical performance exists, the maximum percent management fees as disclosed on the fund prospectuses could be employed as a covariance factor for a model of portfolio pricing. The results indicate that there is relationship between portfolio net assets and this compensation provision. The results do not support the hypothesis that a relationship exists between the size of the maximum percent management fee and long term fund …
The $1.2 Trillion United States Tax Expenditures In 2011: A Deeper Look Into Corporate Tax Expenditures, Chante Sommerville
The $1.2 Trillion United States Tax Expenditures In 2011: A Deeper Look Into Corporate Tax Expenditures, Chante Sommerville
Honors Scholar Theses
The $1.2 trillion U.S. tax expenditures in 2011: A Deeper look into the Corporate Tax Expenditures examines U.S. Federal government revenue losses attributed to tax expenditures. This paper will discuss the rationale, functions, and benefits of the 173 tax expenditures within the U.S. Tax Code. Specifically, this paper will concentrate on three significant provisions that benefit corporations predominantly: accelerated depreciation of machinery and equipment, deferral of income from controlled foreign corporations, and deduction for US production activities. The U.S. tax expenditures in 2011: A Deeper look into the Corporate Tax Expenditures solely aims to inform readers about one perspective to …