{"text_format":"2","workbook":"xls","n_sheets":1,"sheets":["report2"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":3,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"report2","index":0,"n_rows":70,"n_cols":5,"rows_kept":70,"cut":false,"hidden":false,"merged":[[0,2,0,3],[0,4,0,5],[1,2,1,3],[1,4,1,5],[2,2,2,3],[3,2,3,3],[4,2,4,3],[5,2,5,3],[10,2,10,3],[11,2,11,3],[17,2,17,3],[17,4,17,5],[18,2,18,3],[18,4,18,5],[19,2,19,3],[20,2,20,3],[21,2,21,3],[22,2,22,3],[24,2,24,3],[24,4,24,5],[25,2,25,3],[25,4,25,5],[26,2,26,3],[26,4,26,5],[27,2,27,3],[28,2,28,3],[37,2,37,3],[38,2,38,3],[39,2,39,3],[40,2,40,3],[63,2,63,3],[64,2,64,3],[68,2,68,3]],"flags":["formulas_cached_only"]}
[null,"1.","Record Nr.",null,"UNINA9910706139503321"]
[null,null,"Titolo",null,"Deepwater pilot plant treatability study / / by Delaware River Basin Commission"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C. : , : Office of Research and Development, U.S. Environmental Protection Agency, , 1974"]
[null,null,"Descrizione fisica",null,"1 online resource (xx, 417 pages) : illustrations"]
[null,null,"Collana",null,"Environmental protection technology series ; ; EPA-660/2-73-038"]
[null,null,"Soggetti",null,"Sewage - Purification - Activated sludge process"]
[{"$nulls":4},"Sewage disposal plants - New Jersey"]
[{"$nulls":4},"Sewage disposal plants - Pilot plants"]
[{"$nulls":4},"Sewage disposal plants"]
[{"$nulls":4},"New Jersey"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","\"March 1974.\""]
[{"$nulls":4},"\"Project officer: Gilbert Horwitz.\""]
[{"$nulls":4},"\"This compilation is intended to complement the final report, 'Deepwater regional sewerage system preliminary engineering and feasibility study,' presented by Engineering-Science, Inc., to the Delaware River Basin Commssion, June, 1970\"--page 13."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references (page 417)."]
[null,"2.","Record Nr.",null,"UNINA990009048660403321"]
[null,null,"Titolo",null,"La Rivista della Società Italiana di Scienza dell'Alimentazione"]
[null,null,"Pubbl/distr/stampa",null,"Roma, : Società Italiana di Scienza dell'Alimentazione"]
[null,null,"ISSN",null,"0391-4887"]
[null,null,"Lingua di pubblicazione",null,"Italiano"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Periodico"]
[null,"3.","Record Nr.",null,"UNINA9910973346103321"]
[null,null,"Autore",null,"Klemm Alexander"]
[null,null,"Titolo",null,"Allowances for Corporate Equity in Practice / / Alexander Klemm"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C. : , : International Monetary Fund, , 2006"]
[null,null,"ISBN",null,"9786613820778"]
[{"$nulls":4},"9781462350803"]
[{"$nulls":4},"1462350801"]
[{"$nulls":4},"9781451985313"]
[{"$nulls":4},"1451985312"]
[{"$nulls":4},"9781282392342"]
[{"$nulls":4},"1282392344"]
[{"$nulls":4},"9781451909722"]
[{"$nulls":4},"1451909721"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (35 p.)"]
[null,null,"Collana",null,"IMF Working Papers"]
[null,null,"Soggetti",null,"Corporations - Finance"]
[{"$nulls":4},"Corporations - Taxation"]
[{"$nulls":4},"Allowance for corporate equity"]
[{"$nulls":4},"Business Taxes and Subsidies"]
[{"$nulls":4},"Corporate & business tax"]
[{"$nulls":4},"Corporate income tax"]
[{"$nulls":4},"Corporate Taxation"]
[{"$nulls":4},"Corporations"]
[{"$nulls":4},"Effective tax rate"]
[{"$nulls":4},"Financial Instruments"]
[{"$nulls":4},"Income tax systems"]
[{"$nulls":4},"Income tax"]
[{"$nulls":4},"Institutional Investors"]
[{"$nulls":4},"Investment & securities"]
[{"$nulls":4},"Investments: Stocks"]
[{"$nulls":4},"Non-bank Financial Institutions"]
[{"$nulls":4},"Pension Funds"]
[{"$nulls":4},"Public finance & taxation"]
[{"$nulls":4},"Stocks"]
[{"$nulls":4},"Tax administration and procedure"]
[{"$nulls":4},"Taxation"]
[{"$nulls":4},"Taxation, Subsidies, and Revenue: General"]
[{"$nulls":4},"Brazil"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","\"November 2006.\""]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,"Nota di contenuto",null,"\"\"Contents\"\"; \"\"I. INTRODUCTION\"\"; \"\"II. ACE TAX SYSTEMS\"\"; \"\"III. ACE SYSTEMS IN PRACTICE\"\"; \"\"IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS\"\"; \"\"V. THE BRAZILIAN ACE VARIANT\"\"; \"\"VI. CONCLUSION\"\"; \"\"Appendix I. Effective Tax Rates\"\"; \"\"REFERENCES\"\""]
[null,null,null,"Sommario/riassunto","This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies a variant of such a system and Belgium introduced one this year. This paper summarizes the empirical literature on past ACE systems, and provides a theoretical and empirical assessment of the Brazilian ACE variant. The main finding is that the Brazilian reform introduced an ACE system for a minority of firms only, with the majority instead having a system of dividend deductibility. Despite the reduction in the tax preference for debt finance, capital structures have not changed much, but dividends have increased. Investment appears to have benefited from the reform, although the extent to which this was due to the new structure rather than the tax cut is unclear."]