搜索结果: 1-4 共查到“信贷理论 tax credits”相关记录4条 . 查询时间(0.203 秒)
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
earnings management expense classification pre-tax earnings tax credit
2011/9/2
Examining corporate investment in low-income housing tax credits reveals that firms are willing to incur costs in order to manage the income statement classification of an expense. Accounting rules al...
Foreign Tax Credits
contested tax doctrine relation back doctrine foreign tax credits foreign income tax
2011/8/30
The article focuses on the use of contested tax doctrine and relation back doctrine to foreign tax credits in the U.S. It notes the capability of a taxpayer to claim a foreign tax credit for a foreign...
Monetizing Tax Credits & Above the Line Savings Opportunities
profit tax credits receive monetary value income tax return
2011/8/23
The article explains how to profit from monetizing tax credits, an opportunity to receive monetary value for underutilized tax credits that a taxpayer would otherwise be required to apply to its incom...
Why Are Some States More Generous in Offering R&D Tax Credits than Others? An Empirical Answer
organized interests political cost research and development revenue loss tax credit
2011/8/23
This article examines political cost factors that affect a state's propensity to adopt a corporate income tax credit to encourage research and development (R&D) activities in the United States. Assumi...