The Experts below are selected from a list of 36597 Experts worldwide ranked by ideXlab platform
Yansheng Zhu - One of the best experts on this subject based on the ideXlab platform.
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The Practical Choice for Real Property Tax Reform
2015Co-Authors: Yansheng ZhuAbstract:Defining the functions of real property Tax ("RPT"), levying RPT fairly, and legislating RPT democratically are the three core issues of the current RPT reform, which are addressed in this paper. Firstly, even when granted the capacity, RPT cannot solely fulfil the function of controlling the real property market. With regard to the second issue, abolishing the Tax exemption for personal noncommercial housing coincides with the principle of Tax equity. Tax equity is enhanced by considering the size of residential area in addition to current value assessment when calculating Tax payable. Finally, pilot programs of real property reform within the present Tax Legislation do not violate the principle of legality. The desire to realize the "ideal type" of such principle in theory cannot outweigh the necessity of those pilots.
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china s Tax Legislation legalism or functionalism
2013Co-Authors: Yansheng ZhuAbstract:In China, Tax Legislation does not pursue traditional Taxation legalism based on the concept of ‘people’s freedom and state intervention’ due to the current system of shared legislative power under the centralized government with appropriate delegation. Therefore, the laws and rules on Taxation issues are not absolutely covered by the state legislative power. Moreover, China’s current Taxation law making in practice has the tendency of being governed by the local government’s delegated law making powers. This is based on the concept of ‘people’s freedom and national security’ and a result of the impact of Taxation functionalism.
M. David R. Brown - One of the best experts on this subject based on the ideXlab platform.
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The Public Role of Actuaries in Private Pensions in Canada
The North American Actuarial Journal, 1999Co-Authors: M. David R. BrownAbstract:Actuaries have played prominent public roles in the development of occupational pension plans and social security arrangements in Canada. These roles include advising governments and government-appointed committees about regulatory structures, establishing funding standards, actively participating in regulatory functions, and pioneering valuation work for pension plans covering public sector employees. The formation in 1965 of the Canadian Institute of Actuaries led to the accreditation of actuaries in pension and Tax Legislation and to the development of actuarial standards of practice for pension work.
Christopher L Brown - One of the best experts on this subject based on the ideXlab platform.
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the impact of the revenue reconciliation act of 1993 on the pricing structure of equity reits
Journal of Real Estate Research, 2000Co-Authors: John L Crain, Mike Cudd, Christopher L BrownAbstract:Tax Legislation included in the Revenue Reconciliation Act of 1993 made large-scale investments in equity real estate investment trusts (REITs) more desirable to institutional investors. Other studies have observed an increased level of institutional ownership in REITs during the timeframe following passage of the act. Based on an analysis of equity REITs before and after passage of the Act, the present study finds that its passage coincided with a significant change in the role of unsystematic risk in the pricing of equity REITs.
David S Hulse - One of the best experts on this subject based on the ideXlab platform.
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retroactive Tax Legislation reported earnings and investors responses to earnings surprises evidence from r d credit extensions
Journal of The American Taxation Association, 2016Co-Authors: Brian Bratten, David S HulseAbstract:ABSTRACT When Congress retroactively extends a temporary Tax rule, the effect on earnings is complex because financial reporting standards require firms to apply the integral method using enacted t...
Tang Min - One of the best experts on this subject based on the ideXlab platform.
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The Typical Practice of Foreign Real Property Tax Legislation and the Enlightenment to Our Country
Journal of Hubei University of Economics, 2015Co-Authors: Tang MinAbstract:Real property Tax Legislation draft is expected to enter the NPC's legislative program in 2016. But the basic concept and the system such as real estate's property right system, the unified registration of real estate, the special nature of the real property Tax and direct Tax's collection system are not complete; the real property Tax Legislation is unsubstantial. Foreign real property Tax Legislation has much typical practice in the above aspects. This paper selects the real property Tax reform Legislation experiences of both Central and Eastern European countries and America. Why should we choose these countries? Because the Central and Eastern European countries like China are also in the background of economic transition and social transformation, and America's property Tax has a long history, but faces decline. We can draw the following important conclusions; clearly established property right is the prerequisite of the real estate Tax Legislation and reform; real estate Tax reform Legislation should pay special attention to the real estate Tax's special "double-edged sword" attribute. clearly-established ownership clearly-established ownership clearly-established ownershipclearly-established ownership
