Australian Tax Rewrite

نویسندگان

چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Rewrite, Rewrite, Rewrite

We study properties of rewrite systems that are not necessarily terminating, but allow instead for trans nite derivations that have a limit. In particular, we give conditions for the existence of a limit and for its uniqueness and relate the operational and algebraic semantics of in nitary theories. We also consider su cient completeness of hierarchical systems. Is there no limit? |Job 16:3

متن کامل

Australian carbon tax – winners and losers*

With the Opposition party and various interest groups objecting to the Australian Government’s proposal of a carbon tax, public opinion about pricing carbon is divided. Some of the disagreement may be due to misunderstandings about the effects of the policy. In an effort to clarify some of the issues, this paper reports the simulated effects of a carbon tax of $23 per tonne of carbon dioxide on...

متن کامل

Habit Persistence in Effective Tax Rates: Evidence Using Australian Tax Entities*

This paper uses administrative data from the Australian Tax Office, to model the effective tax rates (ETRs) of large Australian corporates. The extent to which there is any habit persistence in ETRs is also examined. The results suggest that unobserved entity heterogeneity is important in explaining ETRs. In terms of observed heterogeneity, entity size, level of leverage, capital intensity, for...

متن کامل

Determinants of Profitability: An Empirical Investigation Using Australian Tax Entities*

This paper uses a sample of 180,738 tax entities from the full Australian Tax Office (ATO) tax return data to investigate the determinants of profitability. The sample of Australian tax entities are averaged over the period 1994/95 to 1996/97. Analysis is carried out at a 3 digit ANZSIC level of classification. Using simple regression techniques the analysis suggests that size of entity is posi...

متن کامل

Tax effects on the pricing of Australian stock index futures

The first study for this dissertation develops a tax-adjusted cost-of-carry model for Australian stock index futures and estimates the value of the debt tax shield, cash dividends and imputation tax credits flowing from the basket stocks in the index. As discussed in the previous chapter, the study relaxes the assumption made in previous research that interest and dividends receive the same tax...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Revenue Law Journal

سال: 2009

ISSN: 2202-4859,1034-7747

DOI: 10.53300/001c.6708