The Influence Of Corporate Law And Accounting Principles In Determining Taxable Income : Proceedings Of A Seminar Held In Geneva In 1996 During The 50th Congress Of The International Fiscal Association
The interaction between accounting, company law, and taxation is a key issue in corporate regulation. These three areas have differing kinds of regulations with different objectives and varied techniques of regulation and interpretation. Moreover, views on all of these factors vary from country to country.How these fields interact has significant ramifications. It affects the future development of both accounting regulation and tax law and raises the possibility of international double taxation. These potential effects suggest the need not only for better analysis in this area but also for a harmonised international view. The Influence of Corporate Law and Accounting Principles in Determining Taxable Income takes a thoughtful look at several components of this key debate. The papers included offer insights into the different paths taken on the various issues by selected countries, cites problems, and offers proposals for the future. Tax and corporate law practitioners, policymakers, and academics will appreciate the insightful and thought-provoking quality of this work.
Drawing upon quantitative data gathered from the U.S. Census and U.S. Department of Education, as well as interviews with students from a variety of socio-economic and ethnic backgrounds, Lower Income Students and The Perpetuation of Inequality examines the question of who really benefits from public higher education. It engages with questions of social capital, opportunity, funding and access to education, presenting a rich discussion of social mobility, the value of college education and the impact of education upon the redistribution of income. A thorough exploration of the real impact of college on American society, this volume will appeal to social scientists with interests in education, social capital, social stratification, class and social mobility.
This volume describes the development of accounting thought during the twentieth century by focusing on a relatively narrow and long-lived issue, income smoothing.