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... over time--a condition known as "tax smoothing"--can minimize the distortionary cost of taxation.... corporate income and no provincial consumption tax. (13) Thus, the argument for tax smoothing may...
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... of asking citizens to sacrifice consumption on other goods and services today to help cover th... (2010) called the benefits of tax smoothing over time and mitigating intergenerational transfe...
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... made this the only option if "media consumption" were to be anything other than "emotional or ideo... Microfilms, 1994); Christopher Kirkey, "Smoothing Troubled Waters: the 1988 Canada-United States Arc...
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...) points out that, with interest-rate smoothing, IT incorporates many aspects of PLT. That is, if ... rate would be the same as increasing consumption in each period by 2 percent. But the gains from re...
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... much smaller share of total Canadian consumption than of total Canadian imports. . Further, as a re... employment insurance and other income-smoothing policies such as national or provincial stabilizat...
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Changes in agriculture from farming to tourism imply change from primary production to service work. Based on visits and interviews with entrepreneurs of four tourist businesses, this paper will explore consequences of this change for work. The tourist work on farms is divided into three main categories: administration, accommodation and activities. All of them consist of multiple tasks that are gendered in both traditional and new ways. Women do most of the administrative work, men most of the activities (the core products), while accommodation work is done by both. An important part of tourist work is emotional. As tourist hosts both men and women aim to create good feeling states in the guests, and the paper explores the gendered aspects of emotional work.
... pursuits such as recreation and consumption. Understanding tourism as a transformative cultura... who are responsible for the planning, smoothing and management of family members, and this is a ty...
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For centuries, accounting was a manual process. Starting in the late 1800s, a series of technological innovations emerged that not only changed the way the accounting process was conducted but dramatically changed the workplace, the workforce, the information provided, and the accounting profession itself. By 1930, most major US companies had adopted mechanical accounting as a more efficient way of processing accounting information. This paper examines the historical development and influence of mechanical accounting in the U.S. from 1880 to 1930.
...' [of allocating overhead costs], smoothing out random fluctuations in shop work, and calculat... machine computed the amount of consumption, determined the customer's charge, prepared the cu...