scholarly journals Ireland agrees to cover tax costs on Wellcome grants

Nature ◽  
1994 ◽  
Vol 371 (6494) ◽  
pp. 190-190
Author(s):  
Alison Abbott
Keyword(s):  
Tax Costs

scholarly journals Diagnóstico del área financiera del sector supermercados e hipermercados en el departamento de Boyacá.

2014 ◽  
Vol 13 (2) ◽  
pp. 33-52
Author(s):  
Jorge Enrique Romero Muñoz ◽  
Diana Carolina Castelblanco Vargas ◽  
Martha Liliana Bastidas Arandia
Keyword(s):  
Financial Management ◽  
Rating Scale ◽  
Performance Level ◽  
Working Capital ◽  
Chambers Of Commerce ◽  
Management Area ◽  
Capital Tax ◽  
Low Performance ◽  
Financial Environment ◽  
Tax Costs

El trabajo muestra las características generales del área financiera de las empresas del sector Supermercados e hipermercados del departamento de Boyacá con las variables: contabilidad, presupuestos, capital de trabajo, tributaria, costos, análisis de la gestión financiera y conocimiento del entorno financiero, se identifican las fortalezas y debilidades en el manejo del área financiera de las empresas, asícomo los puntos críticos de atención en cada una de las variables analizadas. La información se obtuvo a partir de la realización de un cuestionario de 60 preguntas dirigidas a una muestra de 173 empresarios del sector, registrados en las Cámaras de Comercio de Tunja, Duitama y Sogamoso, seleccionados de manera aleatoria, eneste cuestionario se evaluó el nivel de desempeño de los empresarios con respecto a las preguntas formuladas mediante una escala de valoración de 1 a 4. Los resultados obtenidos señalaron un desempeño muy bajo en el manejo del área financiera en las empresas del sector, ya que ninguna de las variables evaluadas supera los 3 puntos, de igual forma cabe resaltar que el área de Tributaria y Contabilidad, son las demayor preocupación en el sector.PALABRAS CLAVEDiagnóstico, área financiera, contabilidad, presupuestos, capital de trabajo, tributaria, costos. ABSTRACTThe work shows the general characteristics of the financial area companies Supermarkets and hypermarkets in the department of Boyacá with variables: accounting, budgeting, working capital, tax, costs, financial management analysis and knowledge of the financial environment, in this case are identified strengths and weaknesses in the financial management area businesses as well as the criticalpoints of care in each of the variables analyzed. The information was obtained from the realization of a questionnaire to 60 questions to a sample of 173 entrepreneurs registered in the Chambers of Commerce of Tunja, Duitama and Sogamoso, randomly selected, in this questionnaire, the performance level of the entrepreneurswas evaluated with respect to questions using a rating scale of 1-4. The results indicated a very low performance in the area of financial management companies in the sector, as any of the evaluated variables than 3 points, just as it should be noted that the area of Tax and Accounting, are of major concern in the sector.KEY WORDSDiagnostic, financial area, accounting, budgets, the capital of work, tributary, costs 

The Influence of Tax Costs on Organizational Choice in the Natural Resource Industry

2000 ◽  
Vol 22 (1) ◽  
pp. 38-55 ◽  
Author(s):  
Thomas C. Omer ◽  
George A. Plesko ◽  
Marjorie K. Shelley
Keyword(s):  
Natural Resource ◽  
Organizational Form ◽  
Economic Conditions ◽  
Tax Rates ◽  
Firm Characteristics ◽  
Resource Industry ◽  
Organizational Choice ◽  
Marginal Tax Rates ◽  
Tax Costs

This study investigates the influence of TRA86, pre-TRA86 tax strategies, and firm characteristics on S conversions in the natural resource industry. TRA86 shifted substantial individual tax costs to corporations, inviting conversions, but also lowered corporate marginal tax rates and changed aspects of the built-in gain provision to reduce conversion benefits. Built-in gain changes affect industries differently because of differences in asset composition and economic conditions. The natural resource industry had substantial built-in gain potential and was consolidating and restructuring during the mid-80s, making built-in gain realization likely. Our results suggest that built-in gains negatively influenced conversions in the natural resource industry. This study enhances our understanding of the interaction between TRA86 rate changes and other provisions on incentives to convert from C to S corporate status. It also contributes to the organizational form literature by identifying factors related to TRA86, S corporation operating restrictions, firm characteristics, and tax strategies that influence conversion decisions.

The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters

2016 ◽  
Vol 91 (6) ◽  
pp. 1751-1780 ◽  
Author(s):  
Thomas R. Kubick ◽  
Daniel P. Lynch ◽  
Michael A. Mayberry ◽  
Thomas C. Omer
Keyword(s):  
Indirect Effect ◽  
Avoidance Behavior ◽  
Tax Avoidance ◽  
Regulatory Scrutiny ◽  
Comment Letters ◽  
To Receive ◽  
Tax Costs

ABSTRACT This study examines the tax avoidance behavior of firms prior to the issuance, and following the resolution, of SEC tax comment letters. We find that firms that appear to engage in greater tax avoidance are more likely to receive a tax-related SEC comment letter. We also find that firms receiving a tax-related SEC comment letter, relative to firms receiving a non-tax comment letter, subsequently decrease their tax avoidance behavior consistent with an increase in expected tax costs. Additionally, we document evidence consistent with other firms that do not receive a comment letter reacting to multiple publicly disclosed tax-related comment letters within their industry by increasing their reported GAAP ETR, consistent with an indirect effect of regulatory scrutiny on certain types of tax avoidance.

scholarly journals The effect of repatriation tax costs on U.S. multinational investment

2015 ◽  
Vol 116 (1) ◽  
pp. 179-196 ◽  
Author(s):  
Michelle Hanlon ◽  
Rebecca Lester ◽  
Rodrigo Verdi
Keyword(s):  
Tax Costs

Financial reporting, tax costs, and book-tax conformity

1997 ◽  
Vol 23 (3) ◽  
pp. 225-248 ◽  
Author(s):  
David A. Guenther ◽  
Edward L. Maydew ◽  
Sarah E. Nutter
Keyword(s):  
Financial Reporting ◽  
Tax Costs

A Reexamination of the Tax Motivation for Closed-End Discounts

1996 ◽  
Vol 11 (2) ◽  
pp. 323-332 ◽  
Author(s):  
Michael H. Morris ◽  
Kevin Scanlon
Keyword(s):  
Recent History ◽  
Fund Management ◽  
Tax Cost ◽  
Prior Literature ◽  
The Cost ◽  
Tax Costs

Prior literature addressing the tax explanation for closed-end fund discounts can account for only a small portion of existing discounts even with relatively extreme assumptions. This paper reexamines the tax motivation for discounts via a nontraditional interpretation of the tax costs. In particular, this study estimates the cost to investors of lost tax options when fund management realizes and distributes gains that accumulate after the investor enters the fund. The study also compliments the earlier study by Malkiel (1977) who estimated the tax cost of unrealized appreciation that exists at the time of the investment in a closed-end fund. The findings suggest that the total discounts justifiable by tax costs are of a magnitude comparable to the average discounts of recent history.

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