Determinants of the Accounting Change for Income Tax

Article Abstract:

New Zealand allows corporations the use of either of two systems for income tax accounting, comprehensive and partial allocation. Article discusses factors that influence corporations to change from the comprehensive to the partial allocation accounting method.

Science & research, New Zealand, Research, Methods, Interpretation and construction, Tax accounting

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Tax clientele effects in the term structure of UK interest rates

Article Abstract:

Research is presented concerning the daily estimation of five empirical models for interest rate term structure which includes tax effects, between March 31, 1995 and August 3, 1995. The effects of tax changes on tax clientele are discussed.

United Kingdom, Taxation, Capital gains tax

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The structural relation between mortgage and market interest rates

Article Abstract:

Research suggests that residential mortgage rates follow long-term market interest rates, and do not appear to be sensitive to short-term rate movements. Both primary and secondary mortgage and government rates are examined.

United States, Interest Rates, Mortgages, Comparative analysis

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