BNET Business Dictionary

Business Definition for: Value-added Tax

Wiktionary Definition for: Value-added Tax

  • #REDIRECT value added tax

Additional Resources

The Value Of Tax Shields Is The Difference Of Two Present Values With Different Risk
We show that the value of tax shields is the difference between the present values of two different cash flows with their own risk: the present value of taxes for the unlevered company and the present value of taxes for the levered company. For perpetuities without costs of leverage, the...
Tags: Tax Shield, Taxes, Free Trade, Financial Planning, Finance
White papers 2003-01-01
DUTY FREE GETS A BOOST.(US House of Representatives raises limit on value of tax-free items citizens and residents can take back to US)(Brief Article)
Caribbean duty free shops can look forward to a boost in sales resulting from action recently taken in the U.S. Congress, reports The Barbados Nation (May 5, 2003). The House of Representatives agreed to raise the limit on the value of tax-free items citizens and residents ...
Tags: exemption, FINANCE, SALES, Taxes, U.S., U.S. Senate
Research articles 2003-06-01
Marginal Stockholder Tax Effects And Ex-Dividend Day Behavior
This article test for ex-dividend effects on a sample that has not been previously examined: closed-end mutual funds. What makes this sample exciting is that it contains a set of securities municipal bond funds for which the ex-dividend price drop should be greater than the dividend if taxes matter as...
Tags: Dividend, Taxes, Free Trade, Financial Planning, Finance
White papers 2002-10-01
How to Convert a Million Dollar Taxable IRA to Ten Million Dollars of Tax-Free Cash Without Risk
Unmarried taxpayers over age 40, including surviving spouses, with large traditional IRAs, should consider converting their IRAs to life insurance trusts, via a rollover to another qualified plan, even if one must be created. This makes it possible, not only to multiply the investment and render it tax free, but...
Tags: Estate, Life Insurance, Taxes, Insurance, Free Trade, Financial Planning, Finance, Business Operations, Corporate Insurance
White papers 2003-08-01
Conditions that apply to federal estate tax paid in installments.(ESTATE TAXES)
If you elect to pay federal estate tax in installments... IRS has plenty of time to demand a surety bond or file a tax lien as security. As long as the tax bill isn't paid off, IRS privately says that it can seek either...
Tags: estate, FINANCE, Internal Revenue Service, Taxes
Research articles 2006-08-25
Business-Owned Life Insurance: More Data Could Be Useful in Making Tax Policy Decisions
This paper discusses about business-owned life insurance, which is permanent insurance held by employers on the lives of their employees, and the employer is the beneficiary of these policies. Its attractive features, common to all permanent life insurance, generally include both tax-deferred accumulation of earnings on the policies' cash value...
Tags: Life Insurance, Taxes, Insurance, Free Trade, Financial Planning, Finance, Business Operations, Corporate Insurance
White papers 2004-05-01
TaxACT Extends Its Free Tax-Preparation and E-File Offer to All Taxpayers Following New IRS Free File Eligibility Rules
As new Internal Revenue Service taxpayer-eligibility rules will exclude millions of taxpayers from filing their 2005 tax returns electronically for free, TaxACT -- America's most trusted, value-priced, tax-preparation software -- today extended its free tax-preparation and e-file offer to all taxpayers using www.taxact.com.
Tags: Internal Revenue Service, taxpayer
Research articles 2006-01-18
Prepaid Visa RushCard User Wins Visa National Tax Time Promotion
For Direct Depositing 2006 Tax Refund to Prepaid Visa Card, Visa Pays Sweepstakes Winner Ten Times Value of Tax Refund
Tags: tax, Visa Inc.
Research articles 2007-09-24
14010100 Tax delinquency.(5: Citations)(Bibliography)(Brief article)
B. O'Flaherty, 1990, "The Option Value of Tax Deliquency: Theory", Journal of Urban Economics, 28:287-317 Terence Lim (1), Andrew W. Lo (2), Robert C. Merton (3) and Myron S. Scholes (4) (1) Goldman Sachs Asset Management, 32 Old Slip, New York, NY...
Tags: FINANCE, Goldman Sachs Group Inc., Taxes, theory
Research articles 2005-09-01
Berkeley County, S.C., Council Delays Property Tax Review.
By Warren Wise, The Post and Courier, Charleston, S.C. Knight Ridder/Tribune Business News Jun. 22--In April, Stewart Powell Jr. was among the first to complain that Berkeley County's property reassessment notices were too high. On Monday, the St. Stephen resident...
Tags: The Post Co.
Research articles 2004-06-22
Humboldt Reports 64% Increase in Net Asset Value and $32 Million of Earnings for 2005.
CALGARY, ALBERTA, Apr 10, 2006 CCNMatthews via COMTEX -- Humboldt Capital Corporation (TSX VENTURE:HMB) reported that its net asset value, after tax, increased by 64% to total $81.7 million, or $6.48 per share compared with $49.8 million, or $4.03 per share in 2004. The...
Tags: Humboldt Capital Corp.
Research articles 2006-04-10
GM Takes (Another) "Big Bath," Loses $15.5B in Q2
General Motors took a "Big Bath" on Aug. 1. GM announced a whopping $15.5 billion net loss for the second quarter, including a laundry list of $9.1 billion in special items, for everything ranging from a $1.6 billion write-down on the value of off-lease vehicles, to $197 million related to settling a...
Tags: Tax Credit, General Motors Corp., Taxes, Free Trade, Financial Planning, Finance, Jim Henry
Blog posts 2008-08-03
Identifying Determinants of Horizontal Property Tax Inequity: Evidence from Florida
In the property tax literature, an ad valorem property tax is considered equitable if all properties in the taxing jurisdiction are subject to the same effective tax rate. That is, all properties, regardless of value or type, should be taxed at the same percentage of their market value. Because market...
Tags: Property, Taxes, Free Trade, Financial Planning, Finance
White papers 2002-01-01
Corporate Tax Avoidance and Firm Value
How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax avoidance on firm value should vary systematically with the strength of firm...
Tags: Taxes, Free Trade, Financial Planning, Finance
White papers 2005-03-01
Applying Models for Vertical Inequity in the Property Tax to a Non-Market Value State
The objective is to contribute to the discussion on property tax inequity by employing the methodologies developed to test for vertical inequity in a tax system that currently does not rely on some form of market value in the assessment process. There is strong evidence that the property tax and...
Tags: Property Tax, Taxes, Free Trade, Financial Planning, Finance
White papers 2000-01-01
Mortgage Refinances to 125 Percent Loan-To-Value Ratio Start Today
That didn't take long. The Federal Housing Finance Agency FHFA issued a quiet press release today announcing that Fannie Mae and Freddie Mac would now accept refinancing with 125 percent loan-to-value ratios. So if your house is worth $100,000, but you owe $125,000, and your loan is owned...
Tags: Interest Rate, Tax Credit, Homeowner, Ratio, Home Value, Mortgages, Personal Finance, Taxes, Financial Planning, Financial Services, Finance, Capital Structures, Ilyce Glink
Blog posts 2009-07-01
Top 20 weathiest landowners: ranked by 2003 tax assessed value.(Illustration)(Cover Story)
TOP 20 WEALTHIEST LANDOWNERS Ranked by 2003 Tax Assessed Value MAIN OWNER- ...
Tags: AMEX, Church, Deutsche Bank AG, Hilton Hotels Corp., Morgan Stanley, Putnam, State Street Corp., tax, Wiley
Research articles 2004-11-01
Top 20 wealthiest landowners: ranked by 2004 Tax Assessed Value.(Illustration)
TOP 20 WEALTHIEST LANDOWNERS Ranked by 2004 Tax Assessed Value '05 RANK MAIN OWNER-- ASSESSED VALUE OTHER '04 RANK YEAR OF FIRST ...
Tags: Hilton Hotels Corp., State Street Corp., NYSE Euronext, Anthony, Church, LLC, Maui, partnership, tax
Research articles 2005-11-01
Top 20 wealthiest landowners: ranked by 2002 tax assessed value compiled by MN Capital Partners LLC.(Hawaii)(Directory)(Illustration)
Ranked by 2002 Tax Assessed Value Compiled by MN Capital Partners LLC ORGANIZATIONS ASSESSED VALUE OTHER ...
Tags: Hilton Hotels Corp., partnership, Fidelity Investments, State Street Corp., Church, LLC, NYSE Euronext, tax
Research articles 2003-11-01
Is Tax-Loss Harvesting Worth It? Greater After-Tax Returns Through Active Selection
Despite slowing equity markets and a more favorable tax climate, tax-aware investing is still the foundation of a successful portfolio for tax-sensitive individual investors. While many continue to base their stock selection on indexing, experts have learned that it is possible to consistently add value over an index on an...
Tags: Taxes, Free Trade, Financial Planning, Finance
White papers 2003-11-01
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