ScienceDirect EconomiA 14 (2013) 185–198 The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation Aloísio Flavio Ferreira de Almeida a ‚ Nelson Leitão Paes b‚∗ b a Funda¸ cão Getúlio Vargas‚ EAESP‚ Brazil Programa de Pós-Gradua¸cão em Economia (PIMES/UFPE) e CNPq‚ Brazil Abstract In this paper we visit the capital income taxation in Brazil to know whether and to what extent interest on net equity (INE) has an influence on tax neutrality
Premium Taxation Progressive tax Tax
University of Toronto ECO 349 Money‚ Banking and Financial Markets G. Georgopoulos Student name: Kaiji Lin Student number: 997800535 Assignment 1. Find a recent (August 2011‐ present) money and banking related article in the media (the Economist‚ Globe and Mail‚ National Post‚ New York Times‚ etc.‚)‚ and attempt to explain parts or all of it using the tools we learned in class. Highlight the sentences that you analyze‚ and hand in the article along with your work. Use written and graphical
Premium United States Canada Strategic management
Spot Rate and Forward Rate Spot Rate: It is nothing more than the YTM on bond. It is the rate of interest on bond maturing at any time in the future. It is also known as geometric average of 1 year forward rates in the future. Hence‚ YTM on bonds can be calculated as: When forward rates are given then; oS1 = oF1 oS2 = [(1+of1)(1+1F2)](1/2) -1 oS3 = [(1+of1)(1+1F2)(1+2F3)](1/3) -1 and so on. Forward Rates: It is the interest rate established today ‚ that will be paid on money to
Premium Bond
Term Structure of Interest Rates you will find the answers on the next questions: 7.1 Multiple Choice Questions 1) The risk structure of interest rates refers to 2) Default risk arises from the fact that 3) If the average risk premium of corporate bonds increases‚ 4) Currently‚ a three-month Treasury bill pays 5% interest and a ten-year Treasury bond pays 4.7% interest. What is the risk premium of the typical A-rated corporate bond that pays 5.5% interest? 5) Currently
Premium Bond Bonds Finance
Military Divorce Rates and the Age Blended Families Your Name Please Park University Military Divorce Rates and the Age Blended Families Military Divorce rate In American society‚ the divorce rate is high as compared to other developed countries of the world. In 2001‚ before the start of Afghanistan war‚ the military divorce rate was just 2.5%. Today‚ this rate jumped to 3.9%‚ a significant change. The risk of divorce is limited to men‚ but women are also at the higher risk (Harper‚ 2011)
Premium Marriage Divorce Alimony
my own horses and cows and chickens. To have cool‚ lifted trucks and razors for entertainment. I always wished of having something like that‚ far aways from the city so my family and I could party and not disturb anybody. The results of my Career Interest Profiler and/or Personality Type test said that “my personality type is Consul”. I definitely agree with this because when I grow up I want to work for the government. The reason why I want to work for the government is because i’m very outgoing
Premium High school College Family
impact did this have on consumers and businesses in the U.S. and in the Euro zone area of Europe? Is a falling dollar good or bad for the U.S.? Explain. Whenever a currency appreciates against another there are winners and losers. In this case this scenario benefited the exports of US goods‚ since they became cheaper for the euro zone businesses and nationals. On the other hand‚ European goods and services became more expensive for Americans. Therefore‚ there was a decrease in demand of
Premium United States dollar Euro Economics
Assignment Topic 2 AUD/USD Exchange Rate The main movements of the AUD/USD exchange rate in the past eighteen months will be studied‚ as well as the underlying conditions that caused these specific movements to happen. Economic models and theories will be used to support the discussion and to analyse the reason for these fluctuations. Discussion will then take place to whether these movements have been a help or a hindrance to the overall health of the Australian economy. FIGURE 1.0
Premium Central bank Australian dollar Foreign exchange market
August 16‚ 2010 NDS 2010-19 New Developments Summary Variable interest entity analysis ASC 810‚ Consolidation‚ as amended by ASU 2009-17 Introduction A reporting entity must assess whether its involvement with another legal entity requires the reporting entity to consolidate that legal entity and / or provide disclosures in accordance with guidance for variable interest entities. This bulletin outlines a reporting entity’s step-by-step approach to the assessment of its involvement with
Premium Mutual fund Types of business entity Investment
INTEREST GROUP REPORT The Sierra Club John Muir made the incomparable Yosemite Valley the center of his experience. Soon his words reached the larger audience of the New York Tribune and other influential publications‚ and he was writing that the Sierra should be explored by everyone‚ and permanently protected as a recreational resource accessible to all. In 1889 Muir embarked on an excursion in northern Yosemite with Robert Underwood Johnson. The two planned a campaign for a Yosemite National
Free Yosemite National Park