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- Academic Journals (259)
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Academic Journals
- 259
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From:Journal of Property Management (Vol. 72, Issue 6) Peer-ReviewedSeattle based Goodtobegreen.com, offers a variety of tools needed to construct sustainable buildings. The site features a directory for green building products, sustainable building materials and green building service...
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From:Tax Executive (Vol. 64, Issue 6)October 12, 2012 On October 12,2012, Tax Executives Institute filed the following comments with the Canadian Department of Finance on a government consultation relating to the use of contingent fee arrangements in...
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From:Transnational Corporations (Vol. 27, Issue 2) Peer-ReviewedThis study analyses the effects of government subsidies for foreign direct investment (FDI) on employment at the municipal level in Serbia. It finds that the positive correlation of subsidies with employment is limited...
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From:Revista de Contabilidade e Controladoria (Vol. 12, Issue 1) Peer-ReviewedTax incentives arise to foment sectoral and regional economic development. The Statement of Added Value (DVA) is an accounting statement designed to disclose information regarding the generation and distribution of...
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From:Journal of Risk and Insurance (Vol. 78, Issue 1) Peer-ReviewedABSTRACT We examine the characteristics of firms that adopt enterprise risk management (ERM) and find support for the hypothesis that firms adopt ERM for direct economic benefit rather than to merely comply with...
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From:Tax Executive (Vol. 60, Issue 4)Competition among state and local governments has resulted in a daunting array of incentives, including cash grants, tax credits and abatements, infrastructure assistance, land grants, utility rate reductions, and...
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From:National Tax Journal (Vol. 58, Issue 3) Peer-ReviewedUnder traditional formulations, lower capital income tax rates reduce the user cost of capital and stimulate investment. The traditional approach, however, implicitly or explicitly considers a revenue-neutral reduction...
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From:National Tax Journal (Vol. 54, Issue 3) Peer-ReviewedPrinciples of sales taxation hold that production input purchases should be exempt for efficiency and burden transparency. State legislative politics collides with principles. Rather than providing general exemption,...
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From:National Tax Journal (Vol. 65, Issue 4) Peer-ReviewedThis paper relies on a review of the literature on property tax incentives for business, a new database on property tax economic development incentives, and several state case studies to identify pitfalls in using this...
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From:Journal of Accountancy (Vol. 185, Issue 3)Over half of the fastest growing U.S. companies expect to expand their operations but only about third of them have been offered incentives to move by states and local municipalities. Of the fortunate few... ----------...
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From:National Tax Journal (Vol. 71, Issue 4) Peer-ReviewedThe 2017 'Tax Legislation introduced two significant new tax preferences for businesses: a reduction in the corporate rate to a flat 21 percent and the 20 percent deduction for pass-through income under Section 199A....
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From:American Journal of Law & Medicine (Vol. 45, Issue 1) Peer-ReviewedContext: Widespread digital retouching of advertising imagery in the fashion, beauty, and other consumer industries promotes unrealistic beauty standards that have harmful effects on public health. In particular,...
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From:Florida Bar JournalA significant new tax incentive was added by the Tax Cuts and Jobs Act of 2017, which allows taxpayers to defer paying tax on capital gains from the sale of any asset and completely eliminate from federal income tax a...
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From:Journal of Accountancy (Vol. 204, Issue 5)The work opportunity tax credit (WOTC) has been in existence for years; however, the Small Business and Work Opportunity Tax Act of 2007, P.L. 110-28 (SBWOTA), expanded the definition of some of the target groups,...
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From:Law and Contemporary Problems (Vol. 74, Issue 4) Peer-ReviewedI INTRODUCTION The Internal Revenue Code allows a charitable income-tax deduction for a "qualified conservation contribution," (1) known, more colloquially, as a conservation easement. To be eligible for the...
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From:Environmental Law (Vol. 34, Issue 1)Farmland, forestland, ranchland wildlife habitat, and open space all continue to disappear at an alarming rate. Millions of acres of these valuable lands will change hands in the next 15 years. Preserving these lands is...
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From:The Chronicle of Philanthropy (Vol. 17, Issue 03)Byline: Diana Aviv and Robert Greenstein When the newly elected Congress gets down to business next year, among the issues it will consider is the fate of the estate tax. The tax is now scheduled to be phased out...
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From:Atlantic Economic Journal (Vol. 19, Issue 4) Peer-ReviewedI. Introduction In the early stages of the expansion of the U.S. economy which began in 1983, controversy developed as to whether the recovery was due to supply-side forces or to heightened demand for goods....
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From:The Chronicle of Philanthropy (Vol. 19, Issue 05)Byline: Peter Panepento Federal law poses as many challenges as benefits, fund raisers say; museums especially worried by a rule that restricts art donations By Peter Panepento Days after mailing a...
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From:Urban Studies (Vol. 39, Issue 10) Peer-ReviewedThe increasing interest in the potential use of fiscal incentives as a mechanism for stimulating urban renewal has been highlighted by a number of influential policy sources. This paper assesses the application and...