منابع مشابه
Means-testing and Tax Rates on Earnings
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...
متن کاملTax Avoidance and Geographic Earnings Disclosure
This study tests the relation between corporate tax avoidance and disclosure of geographic earnings. After the adoption of Statement of Financial Accounting Standards No. 131 in 1998, firms opting to no longer disclose geographic segment earnings in their financial reports experience a decrease in their worldwide effective tax rates through reduced foreign tax rates. These results are consisten...
متن کاملMoney in the Bank: Distortive Effects of Accumulated Earnings on Risky Choice
A new study by Juechems et al. (2017) demonstrates that individuals take fewer risks as they accumulate monetary reward. The ventromedial prefrontal cortex plays a key role in the decision process, encoding both momentary reward and the context of the accumulated wealth.
متن کاملBook-Tax Conformity and the Information Content of Earnings
We examine whether the information content of earnings is inversely related to the degree of conformity between financial accounting income and taxable income. Our inquiry exploits a natural experiment first examined by Guenther et al. (1997) in which a set of U.S. firms were forced to increase their book-tax conformity as a result of a change in the tax law. We find evidence consistent with th...
متن کاملThe Effect of the Payroll Tax on Earnings: A Test of Competing Models of Wage Determination
Northwestern and the NBER for helpful comments. The usual caveat applies.
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ژورنال
عنوان ژورنال: The Journal of Finance
سال: 1959
ISSN: 0022-1082
DOI: 10.2307/2976846