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Changes in Revenue Structures

Changes in Revenue Structures
Author: International Institute of Public Finance. Congress
Publisher: Wayne State University Press
Total Pages: 472
Release: 1989
Genre: Business & Economics
ISBN: 9780814320327

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Revenue Mobilization in Developing Countries

Revenue Mobilization in Developing Countries
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Total Pages: 86
Release: 2011-08-03
Genre: Business & Economics
ISBN: 1498339247

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The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.


Deleveraging and Decline in Revenue-Expense Matching Over Time

Deleveraging and Decline in Revenue-Expense Matching Over Time
Author: Jeong-Hoon Hyun
Publisher:
Total Pages: 39
Release: 2018
Genre:
ISBN:

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Accounting rules mandate that the cost of debt should be recorded as an expense, while the cost of equity does not appear in the income statement. Therefore, the amount of financing expense, and thus net income, in the income statements depends on how firms finance their business. Based on a clear, substantial trend of declining leverage since the 1990s, we examine how changes in capital structure might influence earnings attributes-the matching between revenues and expenses. We find that the contemporaneous relation between revenues and interest expense in US firms has decreased from 1972 to 2013, a result of both changes in leverage and the declining explanatory power of interest expense with respect to revenues. When we construct the weighted average costs of capital based on the costs of both debt and equity, we find the contemporaneous relation between revenues and the costs of capital has not significantly changed. Our results indicate that differential accounting treatment of the costs of debt and equity can affect earnings attributes through change in capital structure.


Man Out

Man Out
Author: Andrew L. Yarrow
Publisher: Brookings Institution Press
Total Pages: 340
Release: 2018-09-11
Genre: Political Science
ISBN: 0815732759

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The story of men who are hurting—and hurting America by their absence Man Out describes the millions of men on the sidelines of life in the United States. Many of them have been pushed out of the mainstream because of an economy and society where the odds are stacked against them; others have chosen to be on the outskirts of twenty-first-century America. These men are disconnected from work, personal relationships, family and children, and civic and community life. They may be angry at government, employers, women, and "the system" in general—and millions of them have done time in prison and have cast aside many social norms. Sadly, too many of these men are unsure what it means to be a man in contemporary society. Wives or partners reject them; children are estranged from them; and family, friends, and neighbors are embarrassed by them. Many have disappeared into a netherworld of drugs, alcohol, poor health, loneliness, misogyny, economic insecurity, online gaming, pornography, other off-the-grid corners of the internet, and a fantasy world of starting their own business or even writing the Great American novel. Most of the men described in this book are poorly educated, with low incomes and often with very few prospects for rewarding employment. They are also disproportionately found among millennials, those over 50, and African American men. Increasingly, however, these lost men are discovered even in tony suburbs and throughout the nation. It is a myth that men on the outer corners of society are only lower-middle-class white men dislocated by technology and globalization. Unlike those who primarily blame an unjust economy, government policies, or a culture sanctioning "laziness," Man Out explores the complex interplay between economics and culture. It rejects the politically charged dichotomy of seeing such men as either victims or culprits. These men are hurting, and in turn they are hurting families and hurting America. It is essential to address their problems. Man Out draws on a wide range of data and existing research as well as interviews with several hundred men, women, and a wide variety of economists and other social scientists, social service providers and physicians, and with employers, through a national online survey and in-depth fieldwork in several communities.


Revenue Statistics 2021 The Initial Impact of COVID-19 on OECD Tax Revenues

Revenue Statistics 2021 The Initial Impact of COVID-19 on OECD Tax Revenues
Author: OECD
Publisher: OECD Publishing
Total Pages: 357
Release: 2021-12-06
Genre:
ISBN: 9264567356

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This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.


The Commonwealth's Revenue Structure

The Commonwealth's Revenue Structure
Author: Virginia. Revenue Resources and Economic Study Commission
Publisher:
Total Pages: 40
Release: 1969
Genre: Finance, Public
ISBN:

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Revenue Act of 1962

Revenue Act of 1962
Author: United States. Congress. Senate. Committee on Finance
Publisher:
Total Pages: 346
Release: 1962
Genre: Income tax
ISBN:

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Considers (87) H.R. 10650.