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Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case
Auditing IFRS Income taxes
2016/1/27
This article looks at the complex and judgmental area of auditing income taxes in the environment of financial reporting in accordance with International Financial Reporting Standards as adopted by EU...
Compensating Differentials and Income Taxes: Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?
Compensating Differentials Income Taxes Dangerous Jobs Responsive Tax Changes Wages Safe Jobs
2016/3/9
Income taxes distort the relationship between wages and nontaxable amenities. When the marginal tax rate increases, amenities become more valuable as the compensating differential for low-amenity jobs...
This article explores the impact of tax policy on economic growth
in the states within the framework of an endogenous growth model.
Regression analysis is used to estimate the impact of taxes on eco...