This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying game-theory model for the voluntary strategies of firms, setting, we argue that firms face trade-off their ETR decisions. On one hand, have an incentive to enhance when ratio offers shareholders ‘favourable conditions’, example, higher expected after-tax cash ...

Abstract This paper explores the relationship between tax rates and evasion in a low-income country context: Ethiopia. By using transaction-level administrative trade data, we are able to provide an analysis that is largely comparable with rest of literature while also introducing two important innovations. First, compare elasticity statutory effective (ETRs). Most studies so far focused on for...

TO THE EDITOR: In a recent paper in the American Journal of Physiology Gastrointestinal and Liver Physiology, Williams et al. (21) investigated the role of Parkin against alcohol-induced liver injury in wild-type (WT) and Parkin knockout (KO) mice using two methods of alcohol administration: acute-binge and Gao-binge. They found that Parkin protects against alcoholinduced liver injury and steat...

We propose a route to achieve odd-parity spin-triplet superconductivity in metallic collinear antiferromagnets with inversion symmetry. Owing the existence of hidden antiunitary symmetry, which we call effective time-reversal symmetry (eTRS), Fermi surfaces ordinary antiferromagnetic metals are generally spin-degenerate, and spin-singlet pairing is favored. However, by introducing local breakin...

This document describes the LISP (Locator/ID Separation Protocol) Map-Versioning mechanism, which provides in-packet information about Endpoint ID to Routing Locator (EID-to-RLOC) mappings used to encapsulate LISP data packets. The proposed approach is based on associating a version number to EID-to-RLOC mappings and the transport of such a version number in the LISP-specific header of LISP-enc...

Photosynthetic electron transport directly generates the energy required for carbon fixation and thus underlies the aerobic metabolism of aquatic systems. We determined photosynthetic electron turnover rates, ETRs, from ca. 100 FRR fluorescence water-column profiles throughout the subtropical and tropical Atlantic during six Atlantic Meridional Transect cruises (AMT 6, May–June 1998, to AMT 11,...

This paper proposes a framework for time-efficiently finding multiple answers that meet logical constraints and are Pareto-optimal objective functions. The proposed determines set of optimal by iteratively replacing definite clauses. Clause replacement is performed using SAT solver consisting equivalent transformation rules (ETRs). An ETR replaces clause with one or more clauses while preservin...

Patients with sickle-cell disease (SCD) suffer from tissue damage and life-threatening complications caused by vasoocclusive crisis (VOC). Endothelin receptors (ETRs) are mediators of one of the most potent vasoconstrictor pathways in mammals, but the relationship between vasoconstriction and VOC is not well understood. We report here that pharmacological inhibition of ETRs prevented hypoxia-in...

The dictum that each side of a debate should not be entitled to its own facts is not being observed in the corporate tax discussion. Advocates of lower corporate income tax rates focus on the relatively high corporate statutory rate, while proponents of the status quo or higher corporate effective tax rates (ETRs) point to studies and SEC filings showing that the U.S. federal corporate ETR appl...

Daily weather data from 1984 to 2018 for 14 stations representing seven regions of Turkey were used estimate reference evapotranspiration (ETref). We performed sensitivity analyses input variables (air temperature, wind speed, and solar radiation) determine the relative effects measurement errors in on accuracy calculated grass (ETos) alfalfa (Medicago sativa L., ETrs) ET. In addition, changes ...