Download Advances in Taxation, Volume 16 by Thomas M Porcano PDF

By Thomas M Porcano

"Advances in Taxation" publishes articles facing all points of taxation. Articles can deal with tax coverage concerns on the federal, country, neighborhood, or overseas point. The sequence basically publishes empirical experiences that tackle compliance, desktop utilization, schooling, felony, making plans, or coverage matters. those stories normally contain interdisciplinary learn that comes with theories from accounting, economics, finance, psychology, and sociology.

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05 Architectural/Engineering Hotels/Restaurants Marketing/Advertising Retail trade Health care Banking/Financial Construction Other Transportation Communications Manufacturing Public accounting ANALYSIS The differences among reported results quite possibly are due to those items previously mentioned as determinants of tax incidence. For example, both labor and product market elasticities may vary substantially across industries. To the extent that this is the case, one would expect this to be reflected by the manner in which firms in these industries state that they would pass on the tax.

Need not pay if annual revenues <150 Need not pay if annual revenues <200 Need not pay if annual revenues <300 Need not pay if annual revenues <400 Need not pay if annual revenues <500 Everyone must pay some payroll tax Not reported Total reported Arkansas % Freq. 0 0 Louisiana Freq. Mississippi % Freq. 6 15 – 4 – 10 – 1 – 398 100 87 100 228 100 83 100 that at the very least the probability that a firm is able to influence market prices increases with the firm’s size. The size distribution of firms as measured by the number of employees of the firm and the sales volume of the firm thus becomes an important variable to consider when making cross-study/state comparisons.

Reaction Reduce employees pay by >1% Reduce employees pay by exactly 1% Reduce employees pay by <1% No change in employees pay Increase employees pay by <1% Increase employees pay by exactly 1% Increase employees pay by >1% Arkansas Reduce employees pay by >1% Reduce employees pay by exactly 1% Reduce employees pay by <1% No change in employees pay Increase employees pay by <1% Increase employees pay by exactly 1% Increase employees pay by >1% Louisiana Reduce employees pay by >1% Reduce employees pay by exactly 1% Reduce employees pay by <1% No change in employees pay Increase employees pay by <1% Total Frequency Very Unlikely Unlikely Undecided Likely Very Likely Not Reported Total 126 136 38 25 38 50 413 109 129 33 46 47 49 413 115 142 42 27 12 75 413 42 44 29 101 152 45 413 174 117 29 15 5 73 413 180 115 31 11 4 72 413 186 109 29 12 5 72 413 25 32 6 4 8 16 91 22 27 5 9 15 13 91 24 27 12 6 3 19 91 8 14 7 19 31 12 91 32 27 10 1 1 20 91 33 28 8 0 1 21 91 35 24 8 2 1 21 91 75 74 27 15 24 23 238 61 75 23 28 26 25 238 65 86 26 14 7 40 238 27 20 15 57 89 30 238 105 69 14 9 4 37 238 38 TED D.

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