Many prior studies focus on teaching methodology (e.g., [2,3]) or report characteristics of tax courses (e.g., [4]).
In that sense, clients could consciously select their individual auditor depending on their characteristics or tax strategy.
The DIF system uses mathematical formulas to weigh the various characteristics of tax returns and score them accordingly, in an effort to find the returns that would most likely have a difference between taxes owed and reported.
Neither Professor Cutler's testimony nor the economists' letter mentioned that the Affordable Care Act also creates explicit taxes on employers, subsidies for layoffs and various implicit taxes on employees with many of the same economic characteristics as taxes on employers.
The way in which the Spanish benefit catalogue is defined is characteristic of tax-financed NHS health care systems.
That it came to Chicago, bringing 400 jobs, was surely related to the city's "global" characteristics—and the tax incentives.The intense wooing of Boeing certainly made much of Chicago's easy access to global markets and financial centres: World Business Chicago, one of the local booster groups, immodestly called the city the "Centre of the World".
We further find that counterparty effects on capital structure are sensitive to market incompleteness and firm's characteristics, such as tax rate and bankruptcy cost rate.
In addition, no significant differences in clinical characteristics were observed between TAX 307S and the original TAX 307 cohort indicating TAX 307S to be a representative subset.
I only aim to report and explore interesting correlations between a specific auditor characteristic and effective tax rate measures.
For example the UK policy was found to produce more successful results in countries other than the UK, due to characteristics such as taxes, average costs and consumer preferences that may be more amenable to the policies than they were in the UK.
