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Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment. Deferred tax assets can arise due to net loss carry-overs, which are only recorded as asset if it is deemed more likely than not that the asset will be used in future fiscal periods.
The higher costs to labour and capital imposed by income tax causes dead weight loss in an economy, being the loss of economic activity from people deciding not to invest capital or use time productively because of the burden that tax would impose on those activities. There is also a loss from individuals and professional advisors devoting time ...
Capital gains in the Czech Republic are taxed as income for companies and individuals. The Czech income tax rate for an individual's income in 2010 is a flat 15% rate. Corporate tax in 2024 is 21%. Capital gains from the sale of shares by a company owning 10% or more is entitled to participation exemption under certain terms.
Dead capital is an economic term related to property which is informally held, is not legally recognized, and cannot be exchanged for financial capital. [1] The uncertainty of ownership decreases the value of the asset and/or the ability to lend or borrow against it. [2] These lost forms of value are dead capital.
Capital controls were an integral part of the Bretton Woods system which emerged after World War II and lasted until the early 1970s. This period was the first time capital controls had been endorsed by mainstream economics. Capital controls were relatively easy to impose, in part because international capital markets were less active in ...
Turnover tax, similar to a sales tax, but applied to intermediate and possibly capital goods as an indirect tax. [10] Most countries in the world have sales taxes or value-added taxes at all or several of the national, state, county, or city government levels. [11]
La Unión Nacional de Padres de Familia ("The National Union of Parents of Families") insists this would be counterproductive. [44] Ten months into 2019, the results do not look promising. 28,741 intentional homicides and 833 femicides were committed in the first ten months of the year, (average 95 per day) 706 more than in January–October ...
The Incremental Capital-Output Ratio (ICOR) is the ratio of investment to growth which is equal to the reciprocal of the marginal product of capital. The higher the ICOR, the lower the productivity of capital or the marginal efficiency of capital. The ICOR can be thought of as a measure of the inefficiency with which capital is used. In most ...