Download e-book for iPad: Advances in Taxation, Volume 15 by Thomas M Porcano

By Thomas M Porcano

ISBN-10: 0762310650

ISBN-13: 9780762310654

"Advances in Taxation" publishes articles facing all elements of taxation. Articles can handle tax coverage concerns on the federal, nation, neighborhood, or foreign point. The sequence essentially publishes empirical reports that handle compliance, machine utilization, schooling, felony, making plans, or coverage matters. those reports usually contain interdisciplinary study that comes with theories from accounting, economics, finance, psychology, and sociology.

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Extra resources for Advances in Taxation, Volume 15

Example text

Product class 11 (foods, feeds, and beverages) can be mapped into the Treasury’s food category. Consistent with the Treasury results, the findings for class 11 suggest that this product class is less sensitive to DISC/FSC benefits. Only one of the six DISC/FSC regime variables (17%) is statistically associated with export level in this category in the expected direction. g. Kim & Lyn, 1987; Laussel, 1992; Ohno, 1990; O’Neill & Ross, 1991; Schneeweis, 1985). For example, R&D intensity, exchange rates, industrial production level, and CPI are significant in the predicted direction for the aggregate model and across many of the separate product class models.

The Operation and Effect of the Domestic International Sales Corporation Legislation: 1976 Annual Report (April). S. Department of Treasury (1983). The operation and effect of the DISC: 1981 Annual Report. S. Department of Treasury (1993). The operation and effect of the foreign sales corporation legislation (January). Vernon, R. (1966). International investment and international trade in the product cycle. Quarterly Journal of Economics, 80, 190–207. Wells, L. T. (1969). S. exports of consumer durables.

1987). The supply and demand for exports: A simultaneous approach. Review of Economics and Statistics, 60, 275–285. Granger, C. W. , & Newbold, P. (1974). Spurious regressions in econometrics. Journal of Econometrics, 26, 1045–1066. , & Farb, W. E. (1976). S. foreign trade and unemployment. Congressional Research Service. Washington, DC. Green, R. , & Lutz, J. M. (1978). The role of technology in export trade. The United States and World Trade, 131–147. Hartzok, J. (1985). Domestic international sales corporation returns, 1980.

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Advances in Taxation, Volume 15 by Thomas M Porcano

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