Taxation, tax policies and income taxes /

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Bibliographic Details
Other Authors: Berube, Warren J., Pinto, Camron N.
Format: Electronic eBook
Language:English
Published: New York : Nova Science Publishers Inc., c2010.
Series:Monetary, fiscal and trade policies series.
Subjects:
Online Access:CONNECT
Table of Contents:
  • TAXATION, TAX POLICIES AND INCOME TAXES ; TAXATION, TAX POLICIES AND INCOME TAXES; CONTENTS ; PREFACE ; COMMUNICATIONS CONVERGENCE AND TAX POLICY ; ABSTRACT ; INTRODUCTION ; TAXES AND FEES ; Current Structure of Communications Taxes and Fees ; Principles for Good Tax Policy ; TELECOM TAX POLICY IN SELECTED STATES ; Florida; Georgia ; New Jersey ; New York ; Texas ; Vermont ; CONCLUSION ; REFERENCES ; THE TAX-EVASION INDUCED SAVING HYPOTHESIS, WITH PRELIMINARY EMPIRICAL EVIDENCE ; ABSTRACT ; INTRODUCTION ; THE FRAMEWORK ; EMPIRICAL FINDINGS ; CONCLUSION ; REFERENCES.
  • INEFFICIENCY OF INDEPENDENT TAX SYSTEMS: A CASE STUDY USING THE U.S.-JAPAN AUTOMOBILE INDUSTRYABSTRACT ; INTRODUCTION ; BACKGROUND; Transfer Pricing and Pricing Agreements ; Literature ; U.S.-Japan Tax Wars ; DATA AND PARAMETER DETERMINATION ; NUMERICAL ANALYSIS ; CONCLUSION ; APPENDIX; 1. The Model ; Households ; Firms ; Market Equilibrium ; 2. Estimation of Market Conduct ; REFERENCES ; DOES FIN 48 BENEFIT THE TAX AUTHORITIES THROUGH AN INCREASE IN TAXPAYER COMPLIANCE? ; ABSTRACT ; INTRODUCTION ; OVERVIEW OF THE SYSTEM; Overview of FIN 48 ; Affects of FIN 48 Disclosures.
  • Effects on Tax revenues: Hypothesis DATA ; Descriptive Analysis of FIN 48 ; MODEL ; RESULTS OF THE ANALYSIS; U.S. Companies ; Foreign Companies ; CONCLUSION ; REFERENCES ; THE ECONOMIC CONSIDERATIONS OF SUBCHAPTER S CORPORATIONS; ABSTRACT ; INTRODUCTION ; ACCOUNTING RESEARCH AND SUBCHAPTER S CORPORATIONS ; The History of Subchapter S Corporations ; The Accounting Research on Subchapter S Corporations ; ECONOMIC RESEARCH AND SUBCHAPTER S CORPORATIONS ; Debt vs. Equity: The Subchapter S Corporation and the C Corporation.
  • Subchapter S Profitability and Dividend Distribution Relative to C Corporations Impact on the Choice of S Corporations on Corporate Tax Revenue ; CONCLUSION ; REFERENCES ; PROPERTY TAX LIMITS: A REVIEW OF THE CAUSES IN CONSEQUENCES IN LIGHT OF NEW YORK STATE'S PROPOSAL; ABSTRACT ; INTRODUCTION ; FORMS OF PROPERTY TAX LIMITATIONS ; Reasons for Property Tax Limits; Assessment Limits ; Tax Rate Limits; Revenue Limits ; CONSEQUENCES OF PROPERTY TAX LIMITATIONS ; Lock-In ; School Quality ; Sources for Alternative Revenues ; Overrides ; Capitalization ; CONCLUSION ; REFERENCES.
  • ALL I KNOW ABOUT MONEY I LEARNED IN KINDERGARTEN: THE PIGGY BANK SYSTEM OF DECISION MAKING ABSTRACT ; INTRODUCTION ; THEORY DEVELOPMENT ; HYPOTHESIS AND RESEARCH QUESTIONS ; METHODOLOGY ; RESULTS ; DISCUSSION ; FUTURE DIRECTIONS ; CONCLUSION ; REFERENCES ; APPENDIX ; DOES INTRODUCING INCOME TAX DEDUCTION SYSTEM LINKED TO CAPITAL LOSSES INCREASE HOMEOWNERS' MOBILITY IN JAPAN? ; ABSTRACT ; 1. INTRODUCTION ; 2. EFFECT OF ASSET PRICE DEFLATION ON THE OWNED HOUSING MARKET; 3. RESIDENTIAL SPELL AND THE DETERMINANTS OF RESIDENTIAL MOVES IN JAPAN.