Download PDF by Thomas M Porcano: Advances in Taxation, Volume 13

By Thomas M Porcano

ISBN-10: 0762307749

ISBN-13: 9780762307746

"Advances in Taxation" publishes articles facing all elements of taxation. Articles can handle tax coverage matters at federal, kingdom, neighborhood, or foreign point. The sequence basically publishes empirical experiences that deal with compliance, laptop utilization, schooling, felony, making plans, or coverage concerns. those reviews more often than not contain interdisciplinary study that includes theories from accounting, economics, finance, psychology, and/or sociology.

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Sample text

The legislation provided a ten-year forward averaging rule for determining the tax to taxpayers receiving a lump sum distribution from a qualified pension plan . This rule was subsequently modified to five-year forward averaging in 1986. Congress recently repealed the five-year averaging rule and enacted a simplified method for determining an annuity's return on investment. The justification for the new legislation was "simplicity" rather than the original purpose - to prevent the bunching of taxable income into a single year as results from a lump sum distribution.

The random walk model uses 106 firms, but the proportionate investment model uses only 94 firms because the denominator needs to be positive . 18 . Net capital gain realizations are computed by dividing the tax subsidy by 18% . The negative capital gain differentials reported in the minimum columns of Table 2 refer to capital loss realizations . 19 . The LMT sample contains all firms that were LMT in either the base period of the test period. Including only those firms that were LMT for both periods would decrease the size of this sample .

Guenther, D . A . (1994) . Earnings management in response to corporate tax rate changes : Evidence from the 1986 Tax Reform Act. The Accounting Review, 69 (January), 230-243 . Guenther, D . , & Nutter, S . (1997) . Financial reporting, tax costs, and book-tax conformity . Journal of Accounting and Economics, 23, 225-248 . Johnson, C. (1992) . The undertaxation of holding gains . Tax Notes (May 11), 807-840 . , & Lee, T. (1998) . Identifying tax-induced earnings management around TPA 86 as a function of prior tax-aggressive behavior .

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Advances in Taxation, Volume 13 by Thomas M Porcano

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