• Study Resource
  • Explore
    • Arts & Humanities
    • Business
    • Engineering & Technology
    • Foreign Language
    • History
    • Math
    • Science
    • Social Science

    Top subcategories

    • Advanced Math
    • Algebra
    • Basic Math
    • Calculus
    • Geometry
    • Linear Algebra
    • Pre-Algebra
    • Pre-Calculus
    • Statistics And Probability
    • Trigonometry
    • other →

    Top subcategories

    • Astronomy
    • Astrophysics
    • Biology
    • Chemistry
    • Earth Science
    • Environmental Science
    • Health Science
    • Physics
    • other →

    Top subcategories

    • Anthropology
    • Law
    • Political Science
    • Psychology
    • Sociology
    • other →

    Top subcategories

    • Accounting
    • Economics
    • Finance
    • Management
    • other →

    Top subcategories

    • Aerospace Engineering
    • Bioengineering
    • Chemical Engineering
    • Civil Engineering
    • Computer Science
    • Electrical Engineering
    • Industrial Engineering
    • Mechanical Engineering
    • Web Design
    • other →

    Top subcategories

    • Architecture
    • Communications
    • English
    • Gender Studies
    • Music
    • Performing Arts
    • Philosophy
    • Religious Studies
    • Writing
    • other →

    Top subcategories

    • Ancient History
    • European History
    • US History
    • World History
    • other →

    Top subcategories

    • Croatian
    • Czech
    • Finnish
    • Greek
    • Hindi
    • Japanese
    • Korean
    • Persian
    • Swedish
    • Turkish
    • other →
 
Profile Documents Logout
Upload
The U.S. Current Account Balance
The U.S. Current Account Balance

... • In addition, U.S. multinational corporations sometimes over-invoice impart bills or under-report export earnings to reduce their tax obligations – worked to overstate the recorded current account deficit ...
The Case for Dividends - Franklin Templeton Investments
The Case for Dividends - Franklin Templeton Investments

Challenges in Natural Resource Abundant Countries
Challenges in Natural Resource Abundant Countries

... since WWII, no resource exporter among miracle growth economies. Indeed (with the exception of Botswana) fastest growing countries were relatively resource poor: Japan plus 4 (S.K, S, H.K. and T)  So, even if resources are not a curse, many countries may not have done as well as they could have (sh ...
George`s Economics of Abundance
George`s Economics of Abundance

Paper - NYU Center on US
Paper - NYU Center on US

... developing country reaching the middle income level is also more vulnerable, compared to both lower and higher income stages, to being affected by social and political crises that cause economic slowdown and even stagnation, as can be readily observed in the recent development histories of many deve ...
CAPITAL GAINS TAX CUT WOULD BE POOR STIMULUS
CAPITAL GAINS TAX CUT WOULD BE POOR STIMULUS

... tax cuts] is to depress the stock market.” That, in turn, could rattle consumer confidence, already at historically low levels, and also spook financial markets more generally. A temporary capital gains cut may be somewhat less likely to spark a large stock sell-off when the economy is weak and the ...
Set Up As a Trust (PDF – 125kb)
Set Up As a Trust (PDF – 125kb)

SFC Business Tax Working Group 4-15-15
SFC Business Tax Working Group 4-15-15

... tax reform. We support the overall goals of tax reform: economic growth, fairness, efficiency, revenue neutrality, competitiveness, and investment, leading to job creation and a stronger economy. Equally important, we encourage the preservation of incentives for investment in real estate and other h ...
Taxation of Resident Entities (Cont`d)
Taxation of Resident Entities (Cont`d)

... are final for non-residents recipients, however, they may not be final for residents. ...
Personal Financial Literacy, 2e (Madura/Casey/Roberts) Chapter 2
Personal Financial Literacy, 2e (Madura/Casey/Roberts) Chapter 2

... 18) For U.S. consumers under 25 years of age, which of the following is the smallest annual expense? a. housing b. health care c. food d. transportation 19) If you find that you don't have enough money to cover your immediate needs, then you need more ________. a. liquidity b. net worth c. assets d. ...
Canadian Cross Border issues for US Citizens
Canadian Cross Border issues for US Citizens

Chapter 3: Determining Gross Income
Chapter 3: Determining Gross Income

... are tax-free to extent they pay qualified medical or dental expenses; excess benefits taxable if employer provided policy Disability insurance—substitute for lost pay If premiums for disability insurance paid by employer, then benefits received are taxable ...
Budgets!
Budgets!

2.2 The Saving Function and Induced Saving
2.2 The Saving Function and Induced Saving

... less than disposable income, total saving is positive; when more, negative. This can occur, at least for a while, by drawing down savings accounts, by realising assets, or by borrowing — remember, saving and consuming are flow magnitudes. The fraction of an extra dollar of disposable income that is ...
Surgutneftegas`s preferred shares: take a closer look!
Surgutneftegas`s preferred shares: take a closer look!

the opportunity - Calgary International Airport
the opportunity - Calgary International Airport

Take a look at the article - Crown Haven Wealth Advisors
Take a look at the article - Crown Haven Wealth Advisors

Difference Between GNP, GDP and GNI
Difference Between GNP, GDP and GNI

JBWere SMA Listed Fixed Income Portfolio
JBWere SMA Listed Fixed Income Portfolio

Consumption, Savings & Investment
Consumption, Savings & Investment

... determine the level of investment. If the marginal product of capital (MPK) is greater than the marginal cost of capital then firms will use more capital. Marginal cost of capital is sometimes referred to as “user cost of capital”. Recall that a firm’s profit is maximized at the point where MC = MR. ...
Oper. Decisions
Oper. Decisions

...  Income tax expense and the amount paid for income tax during a period are different for two reasons: – Income taxes are not paid in the same year in which they are incurred ...
Warren Buffett: A pyromaniac in a field of straw men Article
Warren Buffett: A pyromaniac in a field of straw men Article

... Would your reply possibly be this? "Well, it all depends on what my tax rate will be on the gain you're saying we're going to make. If the taxes are too high, I would rather leave the money in my savings account, earning a quarter of 1 percent." Only in Grover Norquist's imagination does such a resp ...
Budget Highlights
Budget Highlights

... including health, women and child development, welfare of Scheduled Castes and Scheduled Tribes, minorities, infrastructure.  Mobilisation of additional finances to the extent of ` 31,300 crore by NHAI, PFC, REC, IREDA, NABARD and Inland Water Authority by raising ...
Own a Business? Consider the Following
Own a Business? Consider the Following

BWP `000s Jun-2010 Jun-2009 % change Dec-2009
BWP `000s Jun-2010 Jun-2009 % change Dec-2009

... from increased forex transactions and bond trading Impairment charge increased 77% to BWP10 mill following classification of a few but large accounts Expenses increased 24% to BWP23 mill mostly from retail expansion related costs PAT none-the-less increased 165% to BWP7 mill ...
< 1 ... 75 76 77 78 79 80 81 82 83 ... 106 >

Negative gearing

Negative gearing is a practice whereby an investor borrows money to acquire an income-producing investment property, expecting the gross income generated by the investment, at least in the short-term, to be less than the cost of owning and managing the investment, including depreciation and interest charged on the loan (but excluding capital repayments). The arrangement is a form of financial leverage. The investor may enter into this arrangement expecting the tax benefits (if any) and the capital gain on the investment, when the investment is ultimately disposed of, to exceed the accumulated losses of holding the investment.The tax treatment of negative gearing would be a factor which the investor would take into account in entering into the arrangement, which may generate additional benefits to the investor in the form of tax benefits if the loss on a negatively geared investment is tax-deductible against the investor's other taxable income, and if the capital gain on the sale is given a favourable tax treatment. Some countries, including Australia, Japan and New Zealand allow unrestricted use of negative gearing losses to offset income from other sources. Several other OECD countries, including the USA, Germany, Sweden, and France, allow loss offsetting with some restrictions. In Canada losses cannot be offset against wages or salaries. Applying tax deductions from negatively geared investment housing to other income is not permitted in the UK or the Netherlands. With respect to investment decisions and market prices, other taxes such as stamp duties and capital gains tax may be more or less onerous in those countries, increasing or decreasing the attractiveness of residential property as an investment.Another example of negative gearing is borrowing to purchase shares whose dividends fall short of interest costs. A common type of loan to finance such a transaction is called a margin loan. The tax treatment may or may not be the same.
  • studyres.com © 2025
  • DMCA
  • Privacy
  • Terms
  • Report