scholarly journals Individual heterogeneity, nonlinear budget sets, and taxable income

2014 ◽  
Author(s):  
Soren Blomquist ◽  
Anil Kumar ◽  
Che-Yuan Liang ◽  
Whitney K. Newey
Keyword(s):  
Individual Heterogeneity ◽  
Taxable Income ◽  
Budget Sets

scholarly journals Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income

2015 ◽  
Author(s):  
Soren Blomquist ◽  
Anil Kumar ◽  
Che-Yuan Liang ◽  
Whitney K. Newey
Keyword(s):  
Individual Heterogeneity ◽  
Taxable Income ◽  
Budget Sets

scholarly journals Individual heterogeneity, nonlinear budget sets and taxable income

2015 ◽  
Author(s):  
Anil Kumar ◽  
Che-Yuan Liang ◽  
Soren Blomquist ◽  
Whitney K. Newey
Keyword(s):  
Individual Heterogeneity ◽  
Taxable Income ◽  
Budget Sets

scholarly journals Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income

2014 ◽  
Author(s):  
Soren Blomquist ◽  
Anil Kumar ◽  
Che-Yuan Liang ◽  
Whitney K. Newey
Keyword(s):  
Individual Heterogeneity ◽  
Taxable Income ◽  
Budget Sets

Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income

2020 ◽  
Author(s):  
Danielle Green ◽  
Erin Henry ◽  
Sarah Parsons ◽  
George A. Plesko
Keyword(s):  
Financial Statement ◽  
Taxable Income

scholarly journals Individual heterogeneity screened umbilical cord-derived mesenchymal stromal cells with high Treg promotion demonstrate improved recovery of mouse liver fibrosis

2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Yuanyuan Xie ◽  
Shuo Liu ◽  
Liudi Wang ◽  
Hui Yang ◽  
Chenxu Tai ◽  
...  
Keyword(s):  
Liver Fibrosis ◽  
Umbilical Cord ◽  
Mesenchymal Stromal Cells ◽  
Growth Curve ◽  
Immune Regulation ◽  
Stromal Cells ◽  
Mouse Liver ◽  
Individual Heterogeneity ◽  
Therapeutic Outcomes ◽  
Multiple Donors

Abstract Background To investigate the heterogeneities of human umbilical cord mesenchymal stromal cells (HUCMSCs) derived from different donors and their therapeutic variations when applied to mouse liver fibrosis model. Methods The characteristics of HUCMSCs derived from multiple donors were comprehensively analyzed including expressions of surface markers, viability, growth curve, karyotype analysis, tumorigenicity, differentiation potentials, and immune regulation capability. Then, the HUCMSCs with distinct immunomodulatory effects were applied to treat mouse liver fibrosis and their therapeutic effects were observed. Results The HUCMSCs derived from multiple donors kept a high consistency in surface marker expressions, viability, growth curve, and tumorigenicity in nude mice but had robust heterogeneities in differentiation potentials and immune regulations. In addition, three HUCMSC lines applied to mice liver fibrosis model had different therapeutic outcomes, in line with individual immune regulation capability. Conclusion The HUCMSCs derived from different donors have individual heterogeneity, which potentially lead to distinct therapeutic outcomes in mouse liver fibrosis, indicating we could make use of the donor-variation of MSCs to screen out guaranteed general indicators of MSCs for specific diseases in further stromal cell therapy.

The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Daniel Taborda ◽  
João Sousa
Keyword(s):  
Tax Avoidance ◽  
Case Law ◽  
Tax Law ◽  
Income Transfer ◽  
Legal Decisions ◽  
Taxable Income ◽  
Principle Of Justice ◽  
Legal Arguments ◽  
Accounting Principle ◽  
Flexible Application

AbstractTo the best of our knowledge, this is the first paper focusing on the interpretations issued by different Portuguese courts concerning the application of the accrual principle established in the Corporate Income Tax Code.This paper uses a database of the Portuguese tax courts’ decisions and employs a case law-based research methodology to address the following question: under which circumstances the principle of justice may affect the strict application of the accrual principle? After collecting twenty-four legal decisions related to the application of the accrual principle outlined in tax law, this paper summarises eleven, grouping them according to the different issues under dispute. This analysis also includes the confrontation of the assumptions used by the tax authority and the claims of the taxpayers, identifying and discussing the legal arguments to override the strict application of the accrual principle.The main conclusion is that Portuguese courts may summon the principle of justice in taxation when taxpayers violate the accrual principle, in order to prevent unfair corrections to taxable income performed in tax audits. This paper found that the tax authority typically demands a rigid use of the accrual principle while the taxpayers often argue for a more flexible application. This last perspective has been adopted by the tax courts in certain circumstances, in particular when taxable income transfer was not motivated by tax avoidance.

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