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A Theory of Income Taxation under Multidimensional Skill Heterogeneity
Income Taxation Multidimensional Skill Heterogeneity
2015/7/31
We develop a unifying framework for optimal income taxation in multi-activity economies with general production technologies. Agents are characterized by an N-dimensional skill vector that captures in...
Investable Tax Credits:The Case of the Low Income Housing Tax Credit
Investment Governing Rules Regulations and Reforms Taxation
2015/4/22
The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs "investable" tax credits to spur production of low-income rental housing. While it has grown into the ...
The objective of the IFRS for income taxes* is to provide
information about:
• current tax — tax payable or refundable for the current period
• deferred tax — future tax consequences...
Income Distribution Within Groups, Among Groups, and Overall: A Technique of Analysis
Income Distribution Within Groups Among Groups Overall: A Technique of Analysis
2014/3/24
Income Distribution Within Groups, Among Groups, and Overall: A Technique of Analysis。
Pareto cient Income Taxation with Stochastic Abilities
Stochastic Abilities Pareto cient Income Taxation
2014/3/12
This paper studies Pareto efficient income taxation in an economy with finitely-lived individuals whose
income generating abilities evolve according to a two-state Markov process. The stud...