Tax Adjusted Q Model With Intangible Assets


Tax Adjusted Q Model With Intangible Assets
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The Tax Adjusted Q Model With Intangible Assets


The Tax Adjusted Q Model With Intangible Assets
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Author : Sophia Chen
language : en
Publisher: International Monetary Fund
Release Date : 2014-06-12

The Tax Adjusted Q Model With Intangible Assets written by Sophia Chen and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-06-12 with Business & Economics categories.


We propose a tax-adjusted q model with physical and intangible assets and estimate it with a self-collected comprehensive database of intangible assets. The presence of intangibles changes the accounting and economic measures of q. We show that when tax changes are temporary, the q model can be estimated by adjusting for the firm’s intangible stock and intangible intensity. We estimate our model using temporary investment tax incentive policies in the United States in the early 2000s. When the q-model accounts for intangible assets, the estimated investment elasticity to tax incentives is generally larger than otherwise. It is also larger for intangible-intensive firms, and increases with firm size.



Tax Adjusted Q Model With Intangible Assets


Tax Adjusted Q Model With Intangible Assets
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Author : Sophia Chen
language : en
Publisher:
Release Date : 2019

Tax Adjusted Q Model With Intangible Assets written by Sophia Chen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.


We propose a tax-adjusted q model with physical and intangible assets and estimate the effect of bonus depreciation in the United States in the early 2000s. We find that investment responds moderately to tax incentives, but allowing for heterogeneity reveals that intangible-intensive firms respond more than physical-intensive firms and that this difference is accentuated among large firms. Accounting for intangible assets increases the estimated total investment response from 3.7 to 14.3% of aggregate investment in 2000 among the largest 500 firms. Our results suggest that understanding the behavior of large and intangible-intensive firms matters for investment policy.



Imf Research Bulletin September 2014


Imf Research Bulletin September 2014
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Author : International Monetary Fund. Research Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2014-10-11

Imf Research Bulletin September 2014 written by International Monetary Fund. Research Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-11 with Business & Economics categories.


This issue of the IMF Research Bulletin opens with a letter from the new editor, Rabah Arezki. The Research Summaries are a "Primer on 'Global Liquidity'" (Eugenio Cerutti, Stijn Claessens, and Lev Ratnovski); and "Trade Integration adn Business Cycle Synchronization" (Kevin Cheng, Romain Duval, and Dulani Senevirante). The Q&A column looks at "Seven Questions on the Global Housing Markets" (Hites Ahir, Heedon Kang, and Prakash Loungani). September 2014 issue of the Bulletin also includes updates on IMF Working Papers, Staff Discussion Notes, and Recommended Readings from the IMF Bookstore, as well as special announcements on new staff publications and the Fifteenth Annual Jacques Polak Research Conference. Also included is information on the latest issue of “IMF Economic Review” with a link to an article by Paul Krugman.



International Technology Sourcing And Knowledge Spillovers Evidence From Oecd Countries


International Technology Sourcing And Knowledge Spillovers Evidence From Oecd Countries
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Author : Sophia Chen
language : en
Publisher: International Monetary Fund
Release Date : 2018-03-12

International Technology Sourcing And Knowledge Spillovers Evidence From Oecd Countries written by Sophia Chen and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-12 with Business & Economics categories.


How much do firms benefit from foreign R&D and through what channel? We construct a global network of corporate innovation using more than 1.5 million patents granted to firms in OECD countries. We test the “international technology sourcing” hypothesis that foreign innovation activities tap into foreign R&D and improve home productivity through knowledge spillovers. We find that firms with stronger inventor presence in technology frontier countries benefit disproportionately more from their R&D. The strength of knowledge spillovers depends on the direction of technology sourcing. Knowledge externality is larger for firms in technology frontier countries than for firms in non-frontier countries.



Tax Policy And Investment


Tax Policy And Investment
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Author : Kevin A. Hassett
language : en
Publisher: American Enterprise Institute
Release Date : 1999

Tax Policy And Investment written by Kevin A. Hassett and has been published by American Enterprise Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.


This book studies topics relating to fundamental tax reform. The topics include, among others, the effects of taxation on household saving, the effects of reducing taxes on individuals' work effort, issues in the taxation of financial services, and international issues in consumption taxation.



Investments In Intangible Assets And Australia S Productivity Growth


Investments In Intangible Assets And Australia S Productivity Growth
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Author : Paula Barnes
language : en
Publisher:
Release Date : 2009

Investments In Intangible Assets And Australia S Productivity Growth written by Paula Barnes and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Australia categories.


Considers the measurement of investment in intangible assets such as R&D, computerised information and human/organisational capital in the Australian economy.



Tec H Tonic Shifts Taxing The Digital Economy


Tec H Tonic Shifts Taxing The Digital Economy
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Author : Aqib Aslam
language : en
Publisher: International Monetary Fund
Release Date : 2020-05-29

Tec H Tonic Shifts Taxing The Digital Economy written by Aqib Aslam and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-29 with Business & Economics categories.


The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—through their online activities—is now considered by many as being a critical driving force behind the value of digital services. Furthermore, the rapid growth of digital service providers over the last decade has made them an increasingly popular target for special taxes—similar to wealth and solidarity taxes—which can also help mobilize much-needed revenues in the wake of a crisis. This paper argues that a plausible conceptual case can be made to tax the value generated by users under the corporate income tax. However, a number of issues need to be tackled for user-based tax measures to become a reality, which include agreement among countries on whether user value justifies a reallocation of taxing rights, establishing the legal right to tax income derived from user value, as well as an appropriate metric for valuing user-generated data if it is ever to be used as a tax base. Furthermore, attempting to tax only certain types of business is ill-advised, especially as user data is now being exploited widely enough for it to be recognized as an input for almost all businesses. Several options present themselves for consideration—from a modified permanent establishment definition combined with taxation by formulary apportionment, to user-based royalty-type taxes—each with their own merits and misdemeanors.



Applied Computational Economics And Finance


Applied Computational Economics And Finance
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Author : Mario J. Miranda
language : en
Publisher: MIT Press
Release Date : 2004-08-20

Applied Computational Economics And Finance written by Mario J. Miranda and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-08-20 with Business & Economics categories.


This book presents a variety of computational methods used to solve dynamic problems in economics and finance. It emphasizes practical numerical methods rather than mathematical proofs and focuses on techniques that apply directly to economic analyses. The examples are drawn from a wide range of subspecialties of economics and finance, with particular emphasis on problems in agricultural and resource economics, macroeconomics, and finance. The book also provides an extensive Web-site library of computer utilities and demonstration programs. The book is divided into two parts. The first part develops basic numerical methods, including linear and nonlinear equation methods, complementarity methods, finite-dimensional optimization, numerical integration and differentiation, and function approximation. The second part presents methods for solving dynamic stochastic models in economics and finance, including dynamic programming, rational expectations, and arbitrage pricing models in discrete and continuous time. The book uses MATLAB to illustrate the algorithms and includes a utilities toolbox to help readers develop their own computational economics applications.



Valuing Intangible Assets


Valuing Intangible Assets
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Author : Robert F. Reilly
language : en
Publisher: McGraw Hill Professional
Release Date : 1998-09-22

Valuing Intangible Assets written by Robert F. Reilly and has been published by McGraw Hill Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-09-22 with Business & Economics categories.


When partnerships change hands, the valuation of intangible assets can be a financial maze. This in-depth book, working through each of the basic valuation approaches: cost, market, and income, provides professionals with complete guidelines and industry standards. It's a must-have for financial analysts and attorneys!



Behavioral Simulation Methods In Tax Policy Analysis


Behavioral Simulation Methods In Tax Policy Analysis
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Author : Martin Feldstein
language : en
Publisher: University of Chicago Press
Release Date : 2007-12-01

Behavioral Simulation Methods In Tax Policy Analysis written by Martin Feldstein and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-01 with Business & Economics categories.


These thirteen papers and accompanying commentaries are the first fruits of an ongoing research project that has concentrated on developing simulation models that incorporate the behavioral responses of individuals and businesses to alternative tax rules and rates and on expanding computational general equilibrium models that analyze the long-run effects of changes on the economy as a whole. The principal focus of the project has been on the microsimulation of individual behavior. Thus, this volume includes studies of individual responses to an over reduction in tax rates and to changes in the highest tax rates; a study of alternative tax treatments of the family; and studies of such specific aspects of household behavior as tax treatment of home ownership, charitable contributions, and individual saving behavior. Microsimulation techniques are also used to estimate the effects of alternative policies on the long-run financial status of the social security program and to examine the effects of alternative tax rules on corporate investment and of foreign-source income on overseas investment. The papers devoted to the development of general equilibrium simulation models to include an examination of the implications of international trade and capital flows, a study of the effects of capital taxation that uses a closed economy equilibrium model, and an examination of the effect of switching to an inflation-indexed tax system. In the volume's final paper, a life-cycle model in which individuals maximize lifetime utility subject to a lifetime budget constraint is used to simulate the effects of tax rules on personal savings.