Academic literature on the topic 'Tax smoothing'
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Journal articles on the topic "Tax smoothing"
Lee, Hyun Joo, and Kyu Eon Jung. "Tax Smoothing and Tax Avoidance." korean journal of taxation research 35, no. 3 (September 30, 2018): 9–34. http://dx.doi.org/10.35850/kjtr.35.3.01.
Full textNiepelt, Dirk. "Tax smoothing versus tax shifting." Review of Economic Dynamics 7, no. 1 (January 2004): 27–51. http://dx.doi.org/10.1016/s1094-2025(03)00048-6.
Full textEvans, J. Lynne, and Michael C. Amey. "Seigniorage and tax smoothing: Testing the extended tax-smoothing model." Journal of Macroeconomics 18, no. 1 (December 1996): 111–25. http://dx.doi.org/10.1016/s0164-0704(96)80006-1.
Full textAlekhin, B. I. "Tax Smoothing in Russia." Financial Journal 12, no. 2 (2020): 9–24. http://dx.doi.org/10.31107/2075-1990-2020-2-9-24.
Full textTuran, Taner, Mesut Karakas, and Halit Yanikkaya. "Tax smoothing hypothesis: A Turkish case." Panoeconomicus 61, no. 4 (2014): 487–501. http://dx.doi.org/10.2298/pan1404487t.
Full textAristyatama, Hanung Adittya, and Agus Bandiyono. "Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation." Jurnal Ilmiah Akuntansi dan Bisnis 16, no. 2 (July 25, 2021): 279. http://dx.doi.org/10.24843/jiab.2021.v16.i02.p07.
Full textCashin, Paul, Nadeem Ul Haque, and Nilss Olekalns. "Tax smoothing, tax tilting and fiscal sustainability in Pakistan." Economic Modelling 20, no. 1 (January 2003): 47–67. http://dx.doi.org/10.1016/s0264-9993(01)00085-2.
Full textDuffy, David. "Tax Smoothing in the Presence of the Maastricht Constraint." Journal of Public Finance and Public Choice 25, no. 2 (October 1, 2007): 129–50. http://dx.doi.org/10.1332/251569207x15664516861374.
Full textFirnanti, Friska. "The Influence of Dividend Policy and Income Tax on Income Smoothing." Accounting and Finance Review (AFR) Vol. 4 (1) Jan-Mar 2019 4, no. 1 (March 17, 2019): 15–20. http://dx.doi.org/10.35609/afr.2019.4.1(3).
Full textPohan, Hotman T. "PENGARUH UKURAN PERUSAHAAN,MANAJEMEN LABA,TARIP PAJAK EFEKTIP,PERATA LABA,KONSERVATISMA TERHADAP BEDA LABA AKUNTANSI DENGAN LABA PAJAK." Media Riset Akuntansi, Auditing dan Informasi 9, no. 2 (August 6, 2009): 62. http://dx.doi.org/10.25105/mraai.v9i2.1004.
Full textDissertations / Theses on the topic "Tax smoothing"
Eriksson, Lina, and Riina Myrsell. "Obeskattade reserver : Vilka företagsspecifika variabler påverkar användandet avobeskattade reserver i små företag?" Thesis, Högskolan Dalarna, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-27897.
Full textTitle of the essay: Untaxed reserves - Which company-specific variables affectthe use of untaxed reserves in small Swedish companies?Presentation date: 2018-05-29Subject, course: FÖ2023, Thesis for Bachelor Degree in Business AdministrationAuthor: Lina Eriksson, Riina MyrsellSupervisor: Åsa GrekExaminer: Christoffer RydlandPurpose: The purpose of this essay is to explain which company-specific variablesthat affect the use of untaxed reserves.Method: The essay is a natural experiment. The purpose of the study is achievedthrough a quantitative analysis of data retrieved from Retriever Business.Result and conclusion: The essay's regression analysis shows that profitability andindustry affiliation affect the small companies' depositions to untaxed reserves.
Andersson, Håkan A. "Svenska småföretags användning av reserveringar för resultatutjämning och intern finansiering." Doctoral thesis, Umeå University, Umeå School of Business, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-680.
Full textSmall firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. The tax credits arising from the allowances give certain benefits as a source of financing compared to traditional forms of credits. Among the more essential benefits are that the payment for some parts of the tax credit can be put on hold almost indefinitely, or alternatively never be paid. The firms are free to use these means, and the responsibility of future payment of the postponed tax debt stays with the individual firms. The comprehensive purpose of the dissertation may be stated as to increase the understanding of small Swedish firms, especially sole proprietorships, utilizing possibilities for allowances for income smoothing and internal financing. At the beginning the dissertation describes case studies, comprising a smaller selection of microfirms. With a starting-point from the accounted and reported income-tax returns, alternative calculations are made where additional positive tax and finance effects appear possible to obtain. One purpose of these studies is to increase the insight regarding the possibilities of income smoothing and internal financing that arise from utilizing these allowances.
These studies also illuminate, to what extent and in what way they are being used in reality. Another objective of these studies is to give a more substantive insight into the technics behind the different allowances, appropriation to positive or negative interest rate allocation appropriation or dissolving of tax allocation reserve appropriation or dissolving of “expansion fund” Theories regarding the creation of resources, through building of capital, and theories on financial planning and strategy are studied. The purpose is to find support for the choice of theoretical grounded underlying independent variables that can be used in cross-sectional studies to explain the use of the possibilities of appropriations. Theories of finance that are of greatest interest, in the operationalisation of these variables, are theories that discuss the choices of different financing alternatives for small firms. The “pecking order theory”, describes the firm’s order of priority when choices of finance alternatives are made. The concept of “financial bootstrapping” expands the frame for different forms of financing choices that especially very small firms have at their disposal.
The last part of the theoretical frame deals with the phenomenon of “income smoothing,” which can be translated as leveling out profits/losses. A number of financial and non-financial variables are supported by and operationalised from these financial theories e.g., return on sales, capital turnover, quick ratio and debt-to-equity ratio, respectively age, gender and line of business. Cross-sectional studies are implemented for the taxation years of 1996 and 1999, on databases that have been extracted from Statistics Sweden. The group of 87,276 sole proprietorships included in the study were required to complete tax returns and pay taxes for the business activity according to the supporting schedule, N2, information from the sole proprietorships’ income statement and balance sheet in an accounting statement that comes with the income tax return form. The possibilities of allowances are considered as dependent variables. The intention of the cross-sectional studies is to survey and describe the utilization of possible allowances, with the support of the financial and non-financial independent variables. The connection of these variables to the decision of sole proprietorships to appropriate to the tax allocation reserve is also summarized in a logistic regression model. A number of theoretically based propositions are made for the purpose of observing how the variables are connected to the chances that sole proprietorships actually appropriate to this form of allowance. Appropriation to the tax allocation reserve stands out as the most practiced form of allowance. The studies also clarify that utilization varies among different forms of allowances, but that not all firms that have the prerequisites to utilize the possibilities really do so to the full. A further utilization of the different possibilities of allowances is often conceivable. For the sole proprietorships that are not utilizing these possibilities, the allowances should be considered eligible as a contribution to internal financing and to increase access to capital.
Santos, Alan Vasconcelos. "AnÃlise de modelos de sÃries temporais para a previsÃo mensal do imposto de renda." Universidade Federal do CearÃ, 2003. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=1463.
Full textO presente trabalho objetiva realizar previsÃes mensais da sÃrie do imposto de renda para o perÃodo de 2002. A metodologia empregada para alcanÃar essa finalidade consiste na utilizaÃÃo da tÃcnica de combinaÃÃo de previsÃes. Especificamente, combinam-se os resultados de previsÃo advindos de trÃs mÃtodos diferentes: tÃcnica do alisamento exponencial, metodologia de Box-Jenkins (modelos ARIMA) e modelos vetoriais de correÃÃo de erro. Obtida a previsÃo final, compara-se este resultado com os valores reais observados da sÃrie do imposto de renda para o ano de 2002 a fim de verificar o desempenho e a acurÃcia do modelo.
The main objective of this work was to generate predictions, at a monthly frequency, from 1990 to 2001, of income tax revenue. The methodology used was the one of forecast combining. Specifically, exponential smoothing, an ARIMA and VAR with error correction models were pooled to obtain final prediction. Ex-post forecast errors were used to test the performance of the model. Results indicated that combining performs better than individual models, and errors are in an acceptable interval for this type of prediction.
Mineo, Eduardo Phillipe. "DCOBS: forecasting the term structure of interest rates with dynamic constrained smoothing B-Splines." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/45/45132/tde-16012018-111318/.
Full textO framework Nelson-Siegel publicado por Diebold e Li uma década atrás criou um importante benchmark e originou diversos trabalhos na literatura de previsão de estrutura a termo de taxas de juros. Por exemplo, o framework Nelson-Siegel Livre de Arbitragem melhorou a performance preditiva impondo condições de não-arbitragem ao framework Nelson-Siegel. No entanto, estes frameworks foram construídos em cima do modelo de curvas paramétricas. Em casos mais sensíveis de formas de curvas, este modelo tem um desempenho muito ruim, afetando o resultado da previsão. Nós propomos o DCOBS com restrições de não-arbitragem para prever a estrutura a termo. Ele é construído em cima do modelo de curva não-paramétrico com B-Splines restritas e suavizadas. Este modelo demonstrou ser uma solução ótima entre integridade financeira e respeito às formas de curvas de juros. Embora este modelo de curva possa resultar em curvas forwards mais voláteis que os modelos paramétricos, ele é ainda mais acurado que aqueles do framework Nelson-Siegel. Um software foi desenvolvido com uma implementação completa das técnicas de ajustes de curvas de juros discutidas nesta dissertação. DCOBS foi avaliado utilizando dez anos de dados de títulos públicos do governo brasileiro e demonstrou boa consistência com os fatos estilizados das curvas de juros. Os resultados do DCOBS são promissores, especialmente na previsão de curto prazo, e demonstrou maior estabilidade e menor erro quadrático médio que o modelo Nelson-Siegel Livre de Arbitragem.
Diaz, José Ignacio Valencia. "Modelagem não-paramétrica da dinâmica da taxa de juros instantânea utilizando contratos futuros da taxa média dos depósitos interfinanceiros de 1 dia (DI1)." reponame:Repositório Institucional do FGV, 2013. http://hdl.handle.net/10438/11130.
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Prediction models based on nonparametric estimation are in continuous development and have been permeating the quantitative community. Their main feature is that they do not consider as known a priori the form of the probability distributions functions (PDF), but allow the data to be used directly in order to build their own PDFs. In this work it is implemented the nonparametric pooled estimators from Sam and Jiang (2009) for drift and diffusion functions for the short rate diffusion process, by means of the use of yield series of different maturities provided by One Day Future Interbank Deposit contracts (ID1). The estimators are built from the perspective of kernel functions and they are optimized with a particular kernel format, in our case, Epanechnikov’s kernel, and with a smoothing parameter (bandwidth). Empiric experience indicates that the smoothing parameter is critical to find the probability density function that provides an optimal estimation in terms of MISE (Mean Integrated Squared Error) when testing the model with the traditional k-folds cross-validation method. Exceptions arise when the series do not have appropriate sizes, but the structural break of the diffusion process of the Brazilian interest short rate, since 2006, requires the reduction of the length of the series to the cost of reducing the predictive power of the model. This structural break represents the evolution of the Brazilian market, in an attempt to converge towards mature markets and it explains largely the unsatisfactory performance of the proposed estimator.
Modelos de predição baseados em estimações não-paramétricas continuam em desenvolvimento e têm permeado a comunidade quantitativa. Sua principal característica é que não consideram a priori distribuições de probabilidade conhecidas, mas permitem que os dados passados sirvam de base para a construção das próprias distribuições. Implementamos para o mercado brasileiro os estimadores agrupados não-paramétricos de Sam e Jiang (2009) para as funções de drift e de difusão do processo estocástico da taxa de juros instantânea, por meio do uso de séries de taxas de juros de diferentes maturidades fornecidas pelos contratos futuros de depósitos interfinanceiros de um dia (DI1). Os estimadores foram construídos sob a perspectiva da estimação por núcleos (kernels), que requer para a sua otimização um formato específico da função-núcleo. Neste trabalho, foi usado o núcleo de Epanechnikov, e um parâmetro de suavizamento (largura de banda), o qual é fundamental para encontrar a função de densidade de probabilidade ótima que forneça a estimação mais eficiente em termos do MISE (Mean Integrated Squared Error - Erro Quadrado Integrado Médio) no momento de testar o modelo com o tradicional método de validação cruzada de k-dobras. Ressalvas são feitas quando as séries não possuem os tamanhos adequados, mas a quebra estrutural do processo de difusão da taxa de juros brasileira, a partir do ano 2006, obriga à redução do tamanho das séries ao custo de reduzir o poder preditivo do modelo. A quebra estrutural representa um processo de amadurecimento do mercado brasileiro que provoca em grande medida o desempenho insatisfatório do estimador proposto.
Garla, Venkatakrishnaiah Sharath Chandra, and Harivinay Varadaraju. "Validation of Black-and-White Topology Optimization Designs." Thesis, Linköpings universitet, Mekanik och hållfasthetslära, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-174807.
Full textChao, Hsin-i., and 趙欣儀. "The Intertemporal Model of Current Account and Budget Deficit in Taiwan under the Consumption Smoothing and Tax Smoothing." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/20194480287004990480.
Full textChen, Chia-Jen, and 陳佳真. "A Testing for Income Smoothing of Valuation Allowance of Deferred Tax Assets." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/17217595002228398749.
Full text國立成功大學
會計學系碩博士班
95
Prior research indicates that income smoothing has positive/negative competing implications. Under communicating private information perspectives, income smoothing effectively improves earnings informativeness if managers use their accounting discretion to communicate their assessment of future earnings. Under self-interest motivation perspectives, income smoothing makes earnings noisier and impares earnings informativeness if managers intentionally distort the earnings numbers. Two key concepts suggest that income smoothing has improving-versus-garbling debate. Which effect dominates in a cross-sectional setting is an open/empirical question. The main purpose of this paper is to analyze the impact of income smoothing on future earnings, future cash flow and earnings persistence when managers choose the valuation allowance of deferred taxes assets (DTA hereafter) as an income-smoothing tool. Moreover, the article also attempts to understand whether such improving/garbling effect will be changed as integrated taxes system or earnings quality actually exists. An income smoothing is an ex-post effect of earnings-management resulting from managers’ manipulation. I employ the backing-out approach to realize managers how to use valuation allowance of DTA to achieve income-smoothing goal. Empirical results indicate that（1）Income smoothing of DTA valuation allowance change makes earnings and future cash flows more informative. Returns indeed can reflect more information about future earnings and future cash flows, and the FERC and FCFRC are higher for firms with greater smoothing.（2）Income smoothing of DTA valuation allowance change can enhance earnings informativeness, and it also can improve the earnings persistence between current earnings and future earnings.（3）Regardless of the improveness or garbleness for earnings informativeness that income smoothing of DTA valuation allowance can do, the earnings informativeness after the integrated taxes system is higher than that before the integrated taxes system.（4）Earnings informativeness has significant difference between good earnings quality and bad earnings quality, but both of them can’t be identified which is improved/garbled. The main reason is that earnings quality itself contains some earnings informativeness, and it has no relation with the income smoothing.（5）Managers have incentives to exploit valuation allowance of DTA to manage earnings. When the variance of the item backed out is higher, the regression coefficient is more negative, and when the error of income smoothing variance continuously increases, the estimate of regression coefficient will be close to zero.
Huang, Ya-Li, and 黃雅莉. "The Study of Deferred Tax Valuation Allowance, Its Components and Income Smoothing." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/75827545969260361346.
Full text國立成功大學
會計學系碩博士班
95
The different regulations of accounting principle and tax law make income tax accounting more complex. Therefore the United States of America issued the three relating accounting standards for tax accounting. These are APB No.11, SFAS No.96, and the latest SFAS No.109. In Taiwan, the first comprehensive accounting standard for income tax, FAS No.22“Accounting Standard for Incoming Tax” was issued by Accounting Research and Development Foundation of the Republic of China in 1994.The most significant revolution in above statements is to relax restrictions on the recognition of deferred tax assets. It requires managers to recognize an offset to their firms’ deferred tax assets , known as the valuation allowance for deferred tax assets .Because the appropriate level of the allowance depends on managers’ expectations about the future realization of their firms’ deferred tax assets, this statement requires managers to exercise a considerable amount of judgment. Therefore, this study try to investigate whether managers use valuation allowance to smooth income. The empirical results are summarized below: 1.We do not discover that managers will use valuation allowance to smooth income. 2.The appropriate level of the valuation allowance have opposite direction with the realization of future taxable income and the possibility of the existence of future taxable income 3.The appropriate level of the valuation allowance have the same direction with tax loss carrybacks and tax credits.
Žofák, Pavel. "The Role of Income Tax Progressivity in GDP Smoothening: Empirical Analysis." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-357737.
Full textBooks on the topic "Tax smoothing"
Ashworth, John. Seigniorage and tax smoothing: Testing the extended tax-smoothing model in developing countries. Durham: University of Durham, Department of Economics, 1996.
Find full textArseneau, David M. Tax smoothing in frictional labor markets. Washington, D.C: Federal Reserve Board, 2009.
Find full textScott, Andrew. Does tax smoothing imply smooth taxes? London: Centre for Economic Performance, 1999.
Find full textFund, International Monetary, ed. Increasing dependency ratios, pensions, and tax smoothing. Washington, D.C: International Monetary Fund, 1998.
Find full textFund, International Monetary, ed. Tax smoothing in a financially repressed economy: Evidence from India. Washington, D.C: International Monetary Fund, 1998.
Find full textCashin, Paul. Spend now, pay later?: Tax smoothing and fiscal sustainability in South Asia. [Washington, D.C.]: International Monetary Fund, Research Department, and IMF Institute, 1999.
Find full textTanner, Evan. The perils of tax smoothing: Sustainable fiscal policy with random shocks to permanent output. [Washington, D.C]: International Monetary Fund, IMF Institute, 2005.
Find full textAmaglobeli, David, Aleksandra Zdzienicka, Pooja Karnane, and Laura Jaramillo. Tax Reforms and Fiscal Shock Smoothing. International Monetary Fund, 2019.
Find full textAmaglobeli, David, Pooja Karnane, and Laura Jaramillo. Tax Reforms and Fiscal Shock Smoothing. International Monetary Fund, 2019.
Find full textAmaglobeli, David, Aleksandra Zdzienicka, Pooja Karnane, and Laura Jaramillo. Tax Reforms and Fiscal Shock Smoothing. International Monetary Fund, 2019.
Find full textBook chapters on the topic "Tax smoothing"
Shinozaki, Shinya, and Konari Uchida. "Ownership Structure, Tax Regime, and Dividend Smoothing." In New Frontiers in Regional Science: Asian Perspectives, 41–55. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-5663-5_3.
Full textNakazato, Tooru. "Intertemporal Tax Smoothing and Budget Deficits in Japan: 1957–1997." In Government Deficit and Fiscal Reform in Japan, 27–43. Boston, MA: Springer US, 2002. http://dx.doi.org/10.1007/978-1-4757-3528-4_3.
Full textOffenbacher, Edward K. "Tax Smoothing and Tests of Ricardian Equivalence: Israel 1961–1988." In Aspects of Central Bank Policy Making, 397–412. Berlin, Heidelberg: Springer Berlin Heidelberg, 1991. http://dx.doi.org/10.1007/978-3-642-76774-6_12.
Full textFlath, David. "Public Economy, Part 2." In The Japanese Economy, 298–320. 4th ed. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192865342.003.0012.
Full textFatás, Antonio, Atish R. Ghosh, Ugo Panizza, and Andrea F. Presbitero. "The Motive to Borrow." In Sovereign Debt, 102–50. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198850823.003.0004.
Full textCadotte, Marc W., and T. Jonathan Davies. "Building and Using Phylogenies." In Phylogenies in Ecology. Princeton University Press, 2016. http://dx.doi.org/10.23943/princeton/9780691157689.003.0002.
Full textConference papers on the topic "Tax smoothing"
Bilgin, Cevat, and Handan Kaynar Bilgin. "The Experience of Turkish Economy on Tax Smoothing." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00905.
Full textChoroev, Kalybek. "Analysis and Modeling of Uneven Economic Growth of the Regions of the Kyrgyz Republic in the New Conditions." In International Conference on Eurasian Economies. Eurasian Economists Association, 2019. http://dx.doi.org/10.36880/c11.02256.
Full textPeng, Jing, and Daniel Zeng. "Tag-based smoothing for item recommendation." In 2010 IEEE International Conference on Service Operations and Logistics and Informatics (SOLI). IEEE, 2010. http://dx.doi.org/10.1109/soli.2010.5551603.
Full textLei Fan, Yuping Wang, Ning Dong, and Liping Jia. "A smoothing evolutionary algorithm based on square search and filled function for global optimization." In 2010 IEEE Fifth International Conference on Bio-Inspired Computing: Theories and Applications (BIC-TA). IEEE, 2010. http://dx.doi.org/10.1109/bicta.2010.5645172.
Full textDixit, Rahul, Pavel Vasilyev, Ivica Mihaljevic, Michelle Tham, Denes Vigh, Alexander Zarkhidze, Guillaume Marie Cambois, and Mohamed Mahgoub. "Full Waveform Inversion for the Near Surface Characterization, Onshore UAE, Case Study." In Abu Dhabi International Petroleum Exhibition & Conference. SPE, 2021. http://dx.doi.org/10.2118/207492-ms.
Full textReports on the topic "Tax smoothing"
Andrian, Leandro Gaston, Oscar Valencia, Jorge Hirs, and Ivan Leonardo Urrea Rios. Fiscal Rules and Economic Cycles: Quality (Always) Matters. Inter-American Development Bank, January 2023. http://dx.doi.org/10.18235/0004570.
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