منابع مشابه
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Considerable controversy surrounds the measurement of profit in company accounts. Continuous inflation has underlined some of the problems involved. Current accounting practice in the United Kingdom and Ireland also obscures the amount of direct tax that companies pay. Kay and King (1980, p. 193) comment that the "effect of this accounting practice is that many companies, especially in manufact...
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Mike Brewer is Director of the Direct Tax and Welfare Research Programme at the IFS and a Research Affiliate of the National Poverty Center at the University of Michigan. His main research interests are in the impact of welfare reform and the personal tax and benefit system on families with children. He has evaluated the labour market impact of the working families’ tax credit, and the impact o...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2013
ISSN: 1556-5068
DOI: 10.2139/ssrn.2304860