The syndication of low-income housing tax credits by Fogelman, Catherine S., 1969-

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Theory and practice of debt financing in REITs by Zhang, Huyue

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Insurance and Taxation over the Life Cycle by Werning, Ivan, Farhi, Emmanuel

“…Our main contribution is a formula describing the dynamics for the labour-income tax rate. When productivity is an AR(1) our formula resembles an AR(1) with a trend where: (i) the auto-regressive coefficient equals that of productivity; (ii) the trend term equals the covariance productivity with consumption growth divided by the Frisch elasticity of labour; and (iii) the innovations in the tax rate are the negative of consumption growth. …”
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An analysis of the comparability of financial statements of listed companies in Singapore by Loong, Chong Chee, Lian, Lee Siew, Jee, Low Chuan

“…The annual reports of the selected listed companies form the primary data for the analysis.This study focuses on eight accounting policies, namely inventory valuation, depreciation of fixed assets, construction contracts, income tax, foreign currency translation, valuation of long and short term investments, and; investments in associates. …”
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PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP TANAH WARIS DALAM KONSEP PEMENUHAN KEWAJIBAN PERPAJAKAN DI KABUPATEN CILACAP by , Damar Adhy Suksmono, , Adrianto Dwi Nugroho,S.H.,Adv. LL.M.

“…The purpose of research, entitled \"Implementation of collection fees for acquisition of lan and buildings against land inheritance in the concept fulfilment of tax obligations in Cilacap District\" is to know the oversight of Implementation of collection fees for acquisition of lan and buildings against land inheritance in Cilacap District and the role of tax officer and professional organizations in supervision individual income tax payment of professional services-based professions in Badung. …”

PERSEPSI MANFAAT MANAJERIAL ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN: Studi Kasus pada Usaha Mikro, Kecil dan Menengah di Kota Yogyakarta by , ALVIONETTA DIASS PUTRANTI, , Singgih Wijayana, SE, MSi, Ph.D.

“…As a profit organization, Small and Medium Enterprise faced several tax rules such as income tax and Government Service Tax (GST). It becomes a problem when most of SME in Indonesia donâ��t have good accounting records so they donâ��t know how much profit they had or how much goods they sold. …”

PROFIL PASAR DAGING - SAPI IMPOR DI KOTA YOGYAKARTA by , Dian Widiyanto, , Prof. Dr. Ir. Krishna Agung Santosa, M.Sc.

“…Tariffs were imposed as much as 5% and 10% in the form income tax and added value tax, respectively. If the companies intend to expand the market share by entering wet markets, it is suggested 1) collaborates with meat seller in wet market to help in meat distribution, 2) educated the consumers to be familiar with frozen imported beef…”

PROGRAM KEMITRAAN DAN BINA LINGKUNGAN (PKBL) SEBAGAI IMPLEMENTASI TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Kasus PT. Semen Padang) by , Nadya Winanda, , Taufiq El Rahman, S.H., M.Hum.

“…The company that performing the social responsibility program can get reduction of tax in accordance with Article 6 (1) characters I, j, k, l, and m of Law No. 36/ 2008 on Income Tax, and regulated further in Government Regulation No. 93/ 2010. …”

Tax policy in the UK post-Brexit by Freedman, J, Loutzenhiser, G

“…Prior to Brexit, the UK already enjoyed considerable freedom in respect of direct taxes including income tax and corporation tax, but less so for VAT; it has more freedom to change the VAT now, if desired, and has already introduced some relatively small amendments to reflect the new state of play. …”

Don't blame it on WTO law: an analysis of the alleged WTO law incompatibility of destination based taxes by Pirlot, A

“…House Speaker Paul Ryan proposed to introduce a destination-based cash flow tax (DBCFT) in order to reform the United States’ corporate income tax (CIT). Moreover, in the last few years, more and more countries have considered the adoption of new rules to tax the digital economy in the country where the users and/or the consumers are located.…”

Personal tax system: a comparison among Asean Commonwealth countries / Noor Hasimah M Yacob ... [et al.] by M Yacob, Noor Hasimah, Jamaluddin, Sabariah, Wan Abdul Rahman, Nor Hawani

“…A good, efficient and friendly tax system will raise more revenue to the government and will encourage a taxpayer to pay tax. Personal income tax is one of the taxes charged in every country for an individual taxpayer. …”
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The influence of e-participation as antecedent on behavioural intention to use among Sarawak e-filers by Lim, Ai Ling

“…To this effect, the Unified Theory of Acceptance and Use of Technology (UTAUT) model was extended and utilised to: (i) determine the level of e- Participation among Sarawak citizens in the income tax e-Filing initiative; (ii) analyse the performance expectancy, facilitation conditions and effort expectancy of e-Filing services; (iii) determine the level of citizens‘ satisfaction of the e-Filing systems and (iv) measure the e-Filing information quality and systems quality from Sarawak citizens‘ perspective. …”
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Predicting the intention to use monthly tax deduction as final tax among Malaysian salaried taxpayers by Ibrahim, Idawati, Bidin, Zainol, Saad, Natrah, Mansor, Muzainah

“…In many European and Australasian countries, majority of taxpayers do not need to prepare their own income tax returns because their revenue bodies have generated for them. …”
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The Impact of Forensic Accounting on Tax Payer Attitude and Compliance Towards Tax Evasion Within SMEs in The North East Nigeria by Haruna, Haruna Tijjani, Ibrahim, Abdulrazaq Suleiman, Yusuf, Abubakar Usman, Ardo, Abu Mohammed

“…Income tax has contributed to a considerable amount of Nigeria’s revenue generation, despite the fact that it is fraught with difficulties in both collection and execution. …”
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Tax Compliance and The Moderating Role of Taxpayer's Financial Condition: A Proposed Model for Nigeria by Alabede, James Oladapo, Zainol Ariffin, Zaimah, Md Idris, Kamil

“…But prior statistical evidences reveal that tax compliance level is dropping in Nigeria especially at individual income tax level. Although a multitude of factors may account for such phenomenon, the perception of taxpayers on the quality of tax service could also play a role. …”
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Costs of compliance under the Schedular Tax Deduction scheme (STD) in the Northern States of Malaysia by Yusof, Rohana @ Norliza, Zainal Affrin, Zaimah

“…In Malaysia, the Pay-As-You-Earn (PAYE) system, known as the Schedular Tax Deduction Scheme (STD) or ‘Potongan Cukai Berjadual (PCB)’ in the Malay Language, was first introduced in 1995 through Income Tax (Deduction from Remuneration) Rules 1994.The STD scheme shifts the responsibility of tax collection from the Inland Revenue Board (IRB) to the employers who are now charged with the duty to deduct monthly taxes from employees and to remit the amount to IRB by the 10th of the following month.The aim is to ensure an efficient manner of collecting tax from employees through salary deductions by employers.The STD scheme is central to employees in the era of Self Assessment System (SAS), which takes effect from 2004. …”
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Introducing electronic transaction levy in Ghana: A possible curse or a blessing? The public’s perception by Victoria Nutassey, Samuel Agyei, Siaw Frimpong, Kaku NoKoe

“…We specifically suggest that government raise the GH¢100 per day transaction exemption threshold to increase the intention to use ETs and FI; moreover, government can exempt businesses that pay income tax from E-levy to reduce the tax burden on their income. …”
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The Average Wage in the North-West Federal District: An Assessment of Territorial Disparities on a Settlement Level by Egor A. Prokopyev

“…For the first time, the suggested solution of the following problem is to use an alternative source of data ‒ Russian form of personal income tax (5-NDFL) tax reports. The goal of the article is to determine territorial disparities between average wages on the settlement level in the North-West Federal District. …”
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Less workplace parking with fully autonomous vehicles? by Stefan Tscharaktschiew, Felix Reimann

“…This study develops an economic equilibrium model that explicitly maps the employer–employee relationship, considering the treatment of parking provision and parking policy in the income tax code and accounting for adverse effects from commuting, parking and public transit. …”
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The Impact of Converting Federal Non-Refundable Tax Credits Into Refundable Credits by Wayne Simpson, Harvey Stevens

“…Additionally, the OWE provides an average of nine percent more RTC benefits to low-income tax filers, making it clearly the superior option for poverty reduction. …”
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