Advances in taxation . Volume 18 [[electronic resource] /] / edited by Suzanne Luttman

• Pubblicazione: Bingley, UK, : Elsevier, : Architectural Press, 2008
• Edizione: 1st. ed.
• Descrizione fisica: 1 online resource (182 p.)
• Disciplina: 336.200973
• Soggetto topico: Taxation; Tax deductions
• Soggetto genere / forma: Electronic books.
• Altri autori: LuttmanSuzanne
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references.
• Nota di contenuto: Front cover; Advances in taxation; Copyright page; Contents; List of contributors; Editorial board; Ad hoc reviewers; Part I: Main articles; Chapter 1. of Internal Revenue Code section 162(m) on the issuance of stock options; Introduction; Section 162(m); Literature review; Research question; Sample selection; Empirical results; Summary; Notes; References; Chapter 2. An analysis of dividend and capital gains tax rate differentials and their effect on the structure of corporate payouts; Introduction; Corporate distributions; Related literature and hypothesis development ; Model specification and sample selection Results; Limitations; Conclusions; Notes; Acknowledgements; References; Chapter 3. Dividend taxes and security prices: the reaction of dividend-paying stocks to the jobs and growth tax relief reconciliation act of 2003; Introduction; Prior literature and research questions; Research method; Sample selection and data; Results; Conclusions; Notes; References; Chapter 4. Bonus depreciation incentives: The impact on general aviation aircraft; Introduction; Background; Literature review and hypothesis development; Methodology; Results; Conclusion; Notes ; Acknowledgments References; Part II: Research notes; Chapter 5. The association of paid income tax return preparers with horizontal equity; Introduction; Previous research; Research design; Results; Conclusions; Notes; Acknowledgments; References; Appendix A. Comparison of adjusted R2 for regressions on TL and ETR; Appendix A. (Continued); Appendix B. (Continued); Appendix B. Estimated time (in minutes) for record keeping, preparing, and filing federal income tax forms and schedules; Part III: Educators forum; Chapter 6. Acquiring international tax knowledge; Introduction; Previous research ; Research method Results; Implications and Conclusions; Notes; References
• Sommario/riassunto: Addresses various aspects of taxation, including tax policy issues at the federal, state, local, and international levels.
• Titolo autorizzato: Advances in taxation
• ISBN: 1-280-77080-5; 9786613681577; 1-84663-913-1
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910455549303321
• Lo trovi qui: Univ. Federico II