Tax Reform, Firm Valuation, and Capital Costs

1977 ◽  
Vol 6 (4) ◽  
pp. 59
Author(s):  
Wilbur G. Lewellen ◽  
John J. McConnell
Keyword(s):  
Tax Reform ◽  
Firm Valuation ◽  
Capital Costs

Continuity and Innovations in Tax Reform

2015 ◽  
pp. 39-58
Author(s):  
Giuseppe Dallera
Keyword(s):  
Tax Reform

The Scottish Herring Trade, 1470–1600

2005 ◽  
Vol 84 (2) ◽  
pp. 149-165 ◽  
Author(s):  
Martin Rorke
Keyword(s):  
Sixteenth Century ◽  
West Coast ◽  
North West ◽  
Capital Costs ◽  
The North ◽  
East And West

This paper uses customs figures to show that herring exports from the east and west coast lowlands expanded significantly in the last six decades of the sixteenth century. The paper argues that the rise was primarily due to the north-west Highland fisheries being opened up and exploited by east and west coast burghs. These ventures required greater capital supplies and more complex organisation than their local inshore fisheries and they were often interrupted by political hostilities. However, the costs were a fraction of those required to establish a deepwater buss fleet, enabling Scotland to expand production and take advantage of European demand for fish while minimising additional capital costs.

A Study on Consumers’ Awareness on Goods and Services Tax

2018 ◽  
Vol 6 (11) ◽  
pp. 30
Author(s):  
A. Hilary Joseph ◽  
D. Kanakavalli
Keyword(s):  
Tax Reform ◽  
Subsequent Stage ◽  
State Governments ◽  
Value Addition ◽  
Goods And Services ◽  
Late Night ◽  
Single Tax ◽  
Doing Business ◽  
Ease Of Doing Business ◽  
The One

The Goods and Services Tax (GST) -- India's biggest tax reform since independence formally launched in Parliament by Prime Minister Narendra Modi and President Pranab Mukherjee came into force after 17 tumultuous years of debate, unifying more than a dozen central and state levies.  The new tax regime was ushered at the late night of 30th June and came into force on 1st July 2017.  The one national GST unifies the country's USD 2 trillion economy and 1.3 billion people into a common market.  As commented by Mr.Modi, GST is not just tax reform but its economic reform. GST is a way forward in the ease of doing business.  In the language of law, it is called the goods and services tax, but the benefit of GST is really a Good and Simple Tax. Good because multiple taxes will be removed. Simple because it requires just one form and is easy to use.  GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer.  Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.  It renders numerous benefits to different parties such as business and industry, central and state governments and the ultimate consumers.  An effort is made to understand the consumers’ awareness on Goods and Services Tax. Everything that is introduced will attract agitation and unrest among different group of people and they can easily be overcome by designing programmes to clarify the objections of renowned economists.  GST will sure to have success when the confidence of every individual Indian citizens have obtained.

Nothing Can Be Loved or Hated Unless It Is First Understood, Including Tax Reform

2020 ◽  
Vol 45 (1) ◽  
pp. 37-68
Author(s):  
Young-Han Lee ◽  
Nari Shin
Keyword(s):  
Tax Reform

Improving the efficiency and reliability of electric power generation at incineration plants

2020 ◽  
Vol 12 (4) ◽  
pp. 281-285
Author(s):  
A. V. Martynov ◽  
N. E. Kutko
Keyword(s):  
Low Temperature ◽  
Power Plants ◽  
Thermal Power ◽  
Moscow Region ◽  
Capital Costs ◽  
Working Medium ◽  
The Creation ◽  
Working Media ◽  
Near Future ◽  
Efficiency And Reliability

The article deals with the problem of waste disposal and, accordingly, landfills in the Moscow Region, which have now become the number 1 problem for the environment in Moscow and the Moscow Region. To solve this problem, incineration plants (IP) will be established in the near future. 4 plants will be located in the Moscow Region that will be able to eliminate 2800 thousand tons of waste per year. Burning of waste results in formation of slag making 25% of its volume, which has a very high temperature (1300.1500°C). An arrangement is considered, in which slag is sent to a water bath and heats the water to 50.90°C. This temperature is sufficient to evaporate any low-temperature substance (freons, limiting hydrocarbons, etc.), whereupon the steam of the low-temperature working medium is sent to a turbine, which produces additional electricity. The creation of a low-temperature thermal power plant (TPP) increases the reliability of electricity generation at the IP. The operation of low-temperature TPPs due to the heat of slag is very efficient, their efficiency factor being as high as 40.60%. In addition to the efficiency of TPPs, capital costs for the creation of additional devices at the IP are of great importance. Thermal power plants operating on slag are just such additional devices, so it is necessary to minimize the capital costs of their creation. In addition to equipment for the operation of TPPs, it is necessary to have a working medium in an amount determined by calculations. From the wide variety of working media, which are considered in the article, it is necessary to choose the substance with the lowest cost.

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