Does Taxable Income under Full Disclosure of Earnings Provide Incrementally Useful Information to Investors?
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Asian Finance, Economics and Business"
DOI: 10.13106/jafeb.2020.vol7.no9.271
Abstract: This study aims to investigate whether and why the disclosure of full financial information to estimate taxable income (TI) is incrementally useful for investors’ decision making at earnings announcements. This paper shows analytically that the… read more here.
Keywords: information; incrementally useful; taxable income; disclosure ... See more keywords
How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax
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DOI: 10.5018/economics-ejournal.ja.2018-67
Abstract: Abstract The aim of this paper is to analyse how Spanish taxpayers responded to the introduction of the dual personal income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with… read more here.
Keywords: tax; age; taxable income; income tax ... See more keywords