Effective tax rates and Tobin's q

Article Abstract:

Tobin's q can be used in an equation demonstrating the relationship between average and marginal effective tax rates. The equation connecting effective tax rates show that a mixture of distorting pure corporate tax and a nondistorting cash flow tax can represent corporate taxation. Change in asset prices of existing capital through investor's arbitrage also reflects the effect of the investment subsidy. The limitations of this method includes its simplicity and its disregard of individual income taxation and several aspects that affect investment incentives and income distribution.

Finance, Tax research, Corporations, Corporate finance

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Allocation of information by majority decisions

Article Abstract:

Atwo-level voting procedure is used to determine the importance of public information allocation. The study aims to determine the voter's desire for information and whether this would improve their decision-making. The first stage of the voting procedure includes the majority voting of an electorate that decides on the acquisition and information publication of the effect of a project. The second stage involves the society's decision by another majority voting on the project. The result indicated the preference of the majority for costless search and publication of information.

Research, Decision-making, Decision making, Management, Information management, Voting research

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Is the household demand for in-home services sensitive to tax reductions? The French case

Article Abstract:

Econometric model is used to examine the impact of tax reductions on labor costs for in-home services.

United States, Analysis, Economic aspects, Labor costs, Tax abatement, Labour costs

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