Effective Tax Strategies: It's Not Just Minimization

Dynamic tax depreciation strategies

The tax depreciation decision potentially has significant impact on the profitability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Previous research focusses on the optimal choice of depreciation method under the assumption that the...

Effective Tax Functions for the US Individual Income Tax : 1966

Company Tax - Effective Tax Rates on Profits J . C . Stewart

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...

Not just Norbert

Purpose: Although Norbert Wiener is justifiably granted the epithet ‘father of cybernetics’, a number of other engineers from a control or telecommunications background also turned to areas that can broadly be categorised as cybernetic during and immediately after WW2. This paper gives an overview of some of these lesser-known technologist contributors to the emerging ideas of cybernetics. Appr...

Not Just Projecting

We all know by now that the totality of what is conveyed by a linguistic utterance includes multiple types or categories of content. The categories are distinguished in two main ways: how they arise (e.g. due to linguistic convention or due to normbased inference); and how particular contents of that category behave (e.g. whether the content can embed under operators). The principal types of co...