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Academy of Mathematics and Systems Science, CAS Colloquia & Seminars：Income Interdependence in the UK Multi-Regional Economy: A Meso-Level Analysis
英国 多区域经济 收入相互依存 中观分析
2023/4/27
Consumer expenditures in the United Kingdom account for over 50% of Gross Domestic Product on the expenditure side, yet their impact on economic activity is often overshadowed by attention to technolo...
Measuring the Effective Tax Burden of Lifetime Personal Income
Lifetime tax burden Personal income Statistical simulation
2016/1/27
This paper designs and tests a comprehensive model, solved by statistical simulation, which describes and quantifies the effect of the tax system and lifelong income characteristics on the effective t...
Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
Financial reporting standards IFRS IRS LIFO Tax administration TIGTA US GAAP
2016/1/27
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including ...
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
IFRS Slovakia Taxation
2016/1/27
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
Corporate income tax International Financial Reporting Standards Tax base Taxable income
2016/1/27
This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxat...
Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic
Czech Republic IFRS Tax base
2016/1/27
The article analyzes the main trends in income, tax base and tax deductions for Czech companies in years 1993 – 2012. After an initial survey of the problem, the article describes the issue of nationa...
The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes
Ex-ante income Ex-post income J. R. Hicks Subjective goodwill Subjective profit Subjective value
2016/1/26
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilizatio...
Testimony before the Joint Economic Committee: “Income Inequality in the United States”
Economic Committee the United States
2015/9/21
Chairman Brady, Vice Chair Klobuchar, and other distinguished members of the Joint Economic
Committee, thank you for inviting me to participate in today’s hearing, “Income Inequality in the
United S...
Why Development Levels Differ: The Sources of Differential Economic Growth in a Panel of High and Low Income Countries
Differential Economic Growth Levels Differ
2015/9/21
Average income per capita in the countries of the OECD was more than 20 times
larger in 2000 than that of the poorest developing countries. Two general explanations have been
offered to account fo...
In 1935, the National Bureau of Economic Research invited a consortium of universities to join with it in establishing a “program of
cooperative research” in the area of economic measurement. The
Co...
The Effect of Medicaid Expansions for Low-Income Children on Medicaid Participation and Private Insurance Coverage:Evidence from the SIPP
Medicaid Expansions Low-Income Children Medicaid Private Insurance Coverage:Evidence from the SIPP
2015/9/18
We examine Medicaid enrollment and private coverage loss following expansions of Medicaid eligibility.We attempt to replicate Cutler and Gruber’s (1996) results using the Survey of Income and Program ...
Estimating Heterogeneous Take-up and Crowd-Out Responses to Existing Medicaid Income Limits and Their Nonmarginal Expansions
Medicaid expansions take-up crowd-out treatment effects switching probit model counterfactual policy analysis minimum distance estimation
2015/9/18
We use a switching probit model and the income-limit-based structure of Medicaid eligibility for children to estimate treatment effects of non-marginal Medicaid expansions on Medicaid take-up, private...
A Theory of Income Taxation under Multidimensional Skill Heterogeneity
Income Taxation Multidimensional Skill Heterogeneity
2015/7/31
We develop a unifying framework for optimal income taxation in multi-activity economies with general production technologies. Agents are characterized by an N-dimensional skill vector that captures in...
Recent theoretical work has shown the importance of measuring microeconomic uncertainty for models of both general and partial equilibrium under imperfect insurance.
In this paper the assumption of i...
Income Volatility and Household Consumption: The Impact of Food Assistance Programs
Income Volatility and Household Consumption Food
2015/7/23
The impact of food assistance programs (food stamps) in a period of rising income inequality in
the US is analyzed using 1978-1992 PSID data. We assess to what extent food assistance can be
viewed...