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Business Income:
"... this paper.) In the equation, the ratio of CFC dividends to CFC assets is a function of the following: . CFC earnings ..."
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Cited by 1 (0 self)
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this paper.) In the equation, the ratio of CFC dividends to CFC assets is a function of the following: . CFC earnings
Statistics of Income Studies of Business Income and Taxes
"... This article on business income and taxes is the fourth in a series on the Statistics of Income (SOI) program [1]. Previous articles presented the international statistics program, domestic special studies such as those on taxexempt organizations and estate taxes, and most recently the studies of in ..."
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This article on business income and taxes is the fourth in a series on the Statistics of Income (SOI) program [1]. Previous articles presented the international statistics program, domestic special studies such as those on taxexempt organizations and estate taxes, and most recently the studies
Risk vs. Heterogeneity: Properties of Individual Business Income
, 2013
"... Our paper represents the first attempt in the literature to estimate the properties of income risk in privately held businesses in the US. Using a new, large, and confidential panel of US income tax returns for the period 1987-2009, we extensively document the empirical stylized facts about the evol ..."
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Our paper represents the first attempt in the literature to estimate the properties of income risk in privately held businesses in the US. Using a new, large, and confidential panel of US income tax returns for the period 1987-2009, we extensively document the empirical stylized facts about
Unrelated Business Income Tax Returns, 1999
"... he number of nonprofit organizations reporting “unrelated business income ” (UBI) declined by nearly 9 percent between Tax Years 1998 and 1999. Gross UBI, amounting to $7.7 billion for 1999, increased only slightly over the previous year, by less than 2 percent. Of the 42,151 organizations filing a ..."
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he number of nonprofit organizations reporting “unrelated business income ” (UBI) declined by nearly 9 percent between Tax Years 1998 and 1999. Gross UBI, amounting to $7.7 billion for 1999, increased only slightly over the previous year, by less than 2 percent. Of the 42,151 organizations filing a
990-T, Exempt Organization Business Income
"... Tax Return, introduced a change in reporting requirements, and this may be the chiefreason for an overall 5-percent drop in the number of returns filed, from 32,690 for 1991 to 31,122 for 1992. However, the drop in the number of filers did not adversely affect the growth of the four major financial ..."
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items for 1992: $4.1 billion of gross "unrelated business income " (UBI), up 20 percent from 1991; $5.2 billion of total deductions, up 28 percent; and $485.9 million of "unrelated business taxable income" (UBTI) and $132.4 million of total income tax, each up 13 percent [1]. Only 3
Exempt organization business income tax returns
- SOI Bulletin, Spring
, 1991
"... ax Year 2001 marked the third consecutive ..."
The Determinants of Credit Spread Changes.
- Journal of Finance
, 2001
"... ABSTRACT Using dealer's quotes and transactions prices on straight industrial bonds, we investigate the determinants of credit spread changes. Variables that should in theory determine credit spread changes have rather limited explanatory power. Further, the residuals from this regression are ..."
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Cited by 422 (2 self)
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, and maturity groups. Note that this result by itself is not surprising, since theory predicts that all credit spreads should be affected by aggregate variables such as changes in the interest rate, changes in business climate, changes in market volatility, etc. The particularly surprising aspect of our results
Portfolio Choice and Asset Prices; The Importance of Entrepreneurial Risk
, 1999
"... this paper with an empirical investigation into some of the risk factors and demographic variables that might explain these cross-sectional differences in portfolio composition. A number of previous studies have focused on the level and variability of wage income growth as one of the largest sources ..."
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Cited by 319 (11 self)
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sources of undiversifiable income risk. Here we present evidence that, for the subset of the population that has significant stock holdings, income from entrepreneurial ventures (which we refer to as proprietary business income) represents a large source of undiversifiable risk that is more highly
The unrelated business income tax, cost allocation, and productive efficiency
- National Tax Journal
, 1998
"... Abstract- Organizations that otherwise are exempt from federal income taxes are taxed on their net income from business activities that are unrelated to their exempt purpose. This paper examines three settings in which an exempt organization receives income subject to tax. Whether the tax pro-motes ..."
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Cited by 5 (0 self)
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Abstract- Organizations that otherwise are exempt from federal income taxes are taxed on their net income from business activities that are unrelated to their exempt purpose. This paper examines three settings in which an exempt organization receives income subject to tax. Whether the tax pro
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