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Full-Text Articles in Business

Income Tax Loopholes And Political Rhetoric (Part Ii), Boris I. Bittker Nov 2025

Income Tax Loopholes And Political Rhetoric (Part Ii), Boris I. Bittker

Tax Adviser

No abstract provided.


Consolidated Returns: Net Operating Loss Carryovers, Ernest Gans Nov 2025

Consolidated Returns: Net Operating Loss Carryovers, Ernest Gans

Tax Adviser

No abstract provided.


A Capital Idea? The Welfare Effects Of Relocating Indonesia’S Government To A New City, Alexander D. Rothenberg, Radine Rafols, Yao Wang, Yi Jiang Nov 2025

A Capital Idea? The Welfare Effects Of Relocating Indonesia’S Government To A New City, Alexander D. Rothenberg, Radine Rafols, Yao Wang, Yi Jiang

Center for Policy Research

Many developing countries are planning to create new capital cities, a place-making policy designed to alleviate congestion and respond to climate change. To evaluate growth and welfare effects, we specify a dynamic quantitative spatial model with public employment, informality, fiscal transfers, and frictions in trade and migration. We calibrate the model with data from Indonesia and conduct policy experiments studying the creation of Nusantara in East Kalimantan. Despite increasing employment in the new capital region, we find that building Nusantara reduces national growth and welfare. Climate change attenuates its negative welfare effects, but only slightly.


The Tax Adviser, Volume 6, Number 12, December 1975, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 6, Number 12, December 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended November 1975, American Institute Of Certified Public Accountants Nov 2025

Author Index, 12 Months Ended November 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended November 1975, American Institute Of Certified Public Accountants Nov 2025

Subject Index, 12 Months Ended November 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Nov 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Joel M. Forster Nov 2025

Spotlight, Joel M. Forster

Tax Adviser

No abstract provided.


Liquidating The Subchapter S Corporation, Phillip P. Storrer Nov 2025

Liquidating The Subchapter S Corporation, Phillip P. Storrer

Tax Adviser

No abstract provided.


Tax Clinic, Thomas S. Oehring Nov 2025

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.


Washington Report: The Taxpayers’ Bill Of Rights, Joel M. Forster Nov 2025

Washington Report: The Taxpayers’ Bill Of Rights, Joel M. Forster

Tax Adviser

No abstract provided.


Going Private: Tender Offer Redemptions For Cash Or Securities (Part Ii), James S. Eustice Nov 2025

Going Private: Tender Offer Redemptions For Cash Or Securities (Part Ii), James S. Eustice

Tax Adviser

No abstract provided.


Erisa And Retirement Plans In An Acquisition Or Divestiture, Harold Dankner Nov 2025

Erisa And Retirement Plans In An Acquisition Or Divestiture, Harold Dankner

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 6, Number 11, November 1975, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 6, Number 11, November 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended October 1975, American Institute Of Certified Public Accountants Nov 2025

Author Index, 12 Months Ended October 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Statement Of Principles In Estate Planning, American Bar Association, American Institute Of Certified Public Accountants Nov 2025

Statement Of Principles In Estate Planning, American Bar Association, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Nov 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Tax Reform-Foreign Income, Joel M. Forster Nov 2025

Washington Report: Tax Reform-Foreign Income, Joel M. Forster

Tax Adviser

No abstract provided.


Spotlight, Joel M. Forster Nov 2025

Spotlight, Joel M. Forster

Tax Adviser

No abstract provided.


Agribusiness: Operating As A Corporation, William L. Lucas, Arthur O. Wilkonson Nov 2025

Agribusiness: Operating As A Corporation, William L. Lucas, Arthur O. Wilkonson

Tax Adviser

No abstract provided.


Tax Clinic, Donald C. Siekmann Nov 2025

Tax Clinic, Donald C. Siekmann

Tax Adviser

No abstract provided.


Limited Partnerships: The Irs Attack On Tax Shelters, Sol B. Stiss Nov 2025

Limited Partnerships: The Irs Attack On Tax Shelters, Sol B. Stiss

Tax Adviser

No abstract provided.


Estate Planning: The Why And How Of Corporate Buy-Out Agreements, Harry M. Linowes Nov 2025

Estate Planning: The Why And How Of Corporate Buy-Out Agreements, Harry M. Linowes

Tax Adviser

No abstract provided.


Going Private: Tender Offer Redemptions For Cash Or Securities (Part I), James S. Eustice Nov 2025

Going Private: Tender Offer Redemptions For Cash Or Securities (Part I), James S. Eustice

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 6, Number 10, October 1975, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 6, Number 10, October 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended September 1975, American Institute Of Certified Public Accountants Nov 2025

Author Index, 12 Months Ended September 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended September 1975, American Institute Of Certified Public Accountants Nov 2025

Subject Index, 12 Months Ended September 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Nov 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Tax Reform-Regulation Of Return Preparers, Joel M. Forster Nov 2025

Washington Report: Tax Reform-Regulation Of Return Preparers, Joel M. Forster

Tax Adviser

No abstract provided.


Spotlight, Joel M. Forster Nov 2025

Spotlight, Joel M. Forster

Tax Adviser

No abstract provided.