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Wyniki wyszukiwania dla: tax credits

  • Total annual EU country support for tax credits and child benefits in EUR (2017)

    Dane Badawcze
    open access

    The inhabitants of Luxembourg can count on the highest support, the smallest - only a dozen or so euros in Bulgaria. Considerable variation also occurs when we consider the help of general support measured in relation to the average salary. In this case, the highest rate is in France (13.7%), and the lowest, similarly to Bulgaria, (only 0.2%).

  • Economics of credit scoring management

    Publikacja

    - Rok 2019

    Credit scoring models constitute an inevitable element of modern risk and profitability management in retail financial lending institutions. Quality,or separation power of a credit scoring model is usually assessed with the Gini coefficient. Generally, the higher Gini coefficient the better, as in this way a bank can increase number of good customers and/or reject more bad applicants. In...

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  • Credit default swaps and banks

    Publikacja

    - Rok 2023

    This chapter aims to explore the evolving role of credit default swaps (CDS) in managing and transferring default risk from the perspective of banks from a holistic perspective. This chapter examines credit default swaps (CDSs) as derivative financial instruments that transfer credit risk on debt securities. While CDSs offer benefits such as risk management and risk trading, they also introduce potential systemic risks, as evidenced...

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  • Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)

    Dane Badawcze
    open access

    The implied rate of tax credits, developed by the OECD, is one way to measure the extent of R&D tax credits based on spending in different countries. Tax credit rates are measured as the difference between one R&D investment unit and the pre-tax income required to earn commission from that investment unit, assuming the firm is representative....

  • Journal of Tax Administration

    Czasopisma

    ISSN: 2059-190X