Daniel Rathburn is an editor at Investopedia who works on tax, accounting, regulatory, and cryptocurrency content. Comprehensive tax allocation is a form of tax analysis that identifies the effect of ...

Cost allocation serves several purposes. Also referred to as cost apportionment, this practice of identifying the source of an expense and assigning the cost accordingly is an important factor in ...

The purpose of this paper is to analyze the impact of U.S. tax policy on the efficiency of capital allocation. To achieve this objective, we employ an intertemporal general equilibrium model of the ...

The Generation-Skipping Transfer (“GST”) tax is designed to prevent taxpayers from avoiding estate tax on a child’s inheritance at the child’s death by “skipping” inheritances over children to ...

On 1 January 2018, provisions of the Personal Income Tax Act were amended in respect of, among other things, the settlement of revenue generating costs by so-called “authors” (Art. 22 Sec. 9 Sec. 9a, ...

The asset allocation is a crucial decision for pension funds, and this paper analyses the economic factors which determine this choice. The analysis proceeds on the basis that, in the absence of ...