|
1 - 10 van 57 voor separate accounting
Microsoft Word - bijz90.doc
... the basic exemption applied at the individual level. the example incorporates a number of accounting identities, which are worth repeating because they are fundamental to a good understanding of ... issues similar to those that bedevil the corporation tax under an arm's length separate accounting system. administration and compliance costs compliance and tax administration costs should be largely the ...
cpb.nl
Microsoft Word - DP ECA voorblad.doc
... the commission argued that these ine ciencies were partly due to the system of separate accounting, under which accounts of a multinational subsidiary terminate at the border. the european ... for depreciation, investment incentives, loss treatment, etc. second, we consider the shift from separate accounting with transfer pricing towards consolidation with formula apportionment. 5.1 common base we ...
cpb.nl
Microsoft Word - DP CCCTB voorblad.doc
... inefficient (european commission, partly due to the principle of separate accounting under which multinational firms file separate accounts in each country where they operate. indeed, ... separate accounting and consolidation, we show that consolidation does not make tax cuts less beneficial for governments. rather, low-tax countries benefit more from a unilateral tax cut than under separate accounting ...
cpb.nl
capital income taxation europe trends and trade offs pdf
... and it avoids the political, technical and economic problems associated with formula apportionment and separate accounting. however, one has to accept that one size fits all' infringes most upon diversity. ... etr; tax burden on corporation problem consolidation of foreign subsidiaries; sensitive to differences in accounting principles king-fullerton wedge between the pre and post tax rate of return ...
cpb.nl
will corporate tax consolidation improve efficiency eu pdf
... and formula apportionment. section 5 investigates the switch from the current system of separate accounting to consolidation according to the rules of common consolidated base taxation (ccbt). ... the eu-countries. thirdly, we consider compliance costs arising from company taxation. when separate accounting is no longer obliged for multinationals operational in several jurisdictions, compliance costs ...
cpb.nl
Microsoft Word - Charting CPB's course.doc
... it has no programmes, but units-- each with its own manager. the reason for this separate structure is that sector 2 does predominantly policy analysis (see table 2.1), being ... medium- and long-term projections of labour market developments, pensions and public finances (using generational accounting). ambition the sector aims to contribute to the dutch policy debate by offering insight into ...
cpb.nl
paper-flex-martin-2.pdf
... job reallocation and productivity growth. in particular, several papers have used static and dynamic accounting decompositions to shown that jobs are reallocated from firms with below-average labour ... of the literature on dynamic accounting decompositions or by multi-factor productivity (mfp) measures. the study goes one step further and also performs a separate analysis of the sources of ...
cpb.nl
paper-flex-fitzenberger_0.pdf
... the u.s. and germany using an approach developed by macurdy and mroz (1995) to separate age, time, and cohort effects. between 1979 and 2004, wage inequality increased strongly in ... (2000), fitzenberger (1999), fitzenberger et al. (2001) and fitzenberger and wunderlich (2002). gen- erally, while accounting for the identification problem in the estimation of age, period, and time effects, this ...
cpb.nl
Two-Tier Labor Markets in the Great Recession: France vs. Spain
... with a worker. instead, we assume that firing costs are paid when workers and employers separate only if a contract has already been signed. as ljungqvist (2002) has shown, assuming that ... wasmer (2009), echoing earlier work by oswald (1999), highlight the role of housing regulations in accounting for differences in unemployment between europe and the us. the spanish rental market works very ...
cpb.nl
dp170-technische-bijlage.pdf
... of the capital stock equals the investment, thereby securing the zero sum property of generational accounting. figures for the capital stock were provided by statistics netherlands back to 1950, and for ... holdings across age groups. c. the generational accounting exercise for the past this exercise is carried out by a cpb program language. for all separate items of benefits and burdens, it carries ...
cpb.nl
| 