scholarly journals Abrogation of Section 115-O: Reinforcing the Classical system of Dividend Taxation

2021 ◽  
Vol 8 (1) ◽  
pp. 127-136
Author(s):  
Shivangi Pandey
Keyword(s):  
Classical System ◽  
Dividend Taxation

An International Investigation of the Influence of Dividend Taxation on Research and Development Tax Credits

2003 ◽  
Vol 25 (2) ◽  
pp. 35-54 ◽  
Author(s):  
Deborah W. Thomas ◽  
Tracy S. Manly ◽  
Craig T. Schulman
Keyword(s):  
Research And Development ◽  
Classical System ◽  
Tax Credits ◽  
Tax Credit ◽  
Inverse Relation ◽  
Full Sample ◽  
Dividend Payments ◽  
Dividend Taxation ◽  
Tax Regimes ◽  
D Investment

This paper examines the ability of the research and development (R&D) tax credit to stimulate corporate R&D investment by considering it in the context of different forms of taxation for dividends. Many countries use an imputation system to eliminate the double tax on dividends found in a classical system. Using an international sample, we compare firms from different tax regimes that invest in R&D. The tax regime of interest offers both an R&D tax credit and an imputation credit for dividends. We develop a system of equations to estimate the companies' R&D expense and dividend payout. The primary result from the estimation is that firms operating in a tax regime that encourages both R&D and increased dividend payments spend less on R&D as they pay more in dividends. This inverse relation is greater than the inverse relation found between dividends and R&D in the full sample. We conclude that the effect of an R&D tax credit on private R&D spending depends on both the firms' commitment to dividend payments and the tax treatment of dividends.

Dividends and Dividend Taxation

2003 ◽  
Vol 59 (1) ◽  
pp. 4-4 ◽  
Author(s):  
Robert D. Arnott
Keyword(s):  
Dividend Taxation

scholarly journals Efficient Numerical Evaluation of Thermodynamic Quantities on Infinite (Semi-)classical Chains

2021 ◽  
Vol 182 (3) ◽  
Author(s):  
Christian B. Mendl ◽  
Folkmar Bornemann
Keyword(s):  
Transfer Operator ◽  
Classical System ◽  
Free Energy Density ◽  
Classical Particle ◽  
Thermodynamic Quantities ◽  
Nls Equation ◽  
Classical Systems ◽  
Particle Chain ◽  
Dynamics Simulations ◽  
Good Agreement

AbstractThis work presents an efficient numerical method to evaluate the free energy density and associated thermodynamic quantities of (quasi) one-dimensional classical systems, by combining the transfer operator approach with a numerical discretization of integral kernels using quadrature rules. For analytic kernels, the technique exhibits exponential convergence in the number of quadrature points. As demonstration, we apply the method to a classical particle chain, to the semiclassical nonlinear Schrödinger (NLS) equation and to a classical system on a cylindrical lattice. A comparison with molecular dynamics simulations performed for the NLS model shows very good agreement.

Instability of Discrete Pseudo-Conservative Structural Systems

1991 ◽  
Vol 44 (11S) ◽  
pp. S194-S198 ◽  
Author(s):  
Anibal E. Mirasso ◽  
Luis A. Godoy
Keyword(s):  
Classical System ◽  
Potential Energy Function ◽  
Structural Systems ◽  
Equilibrium Path ◽  
Equilibrium Equations ◽  
Total Potential ◽  
Approximate Form ◽  
Nonlinear Equilibrium ◽  
Mechanical Models ◽  
New Formulation

Critical and postcritical states of pseudo-conservative discrete structural systems are studied by means of a new formulation leading to a classification of critical states and to an approximate form of the postcritical equilibrium path. The nonlinear equilibrium equations are derived from the total potential energy function of a classical system, but with the addition of at least one control parameter. The follower force effect is thus included by nonlinear constraints to the equilibrium equation. The nonlinear equations are solved by perturbation techniques. Finally the theory is applied to investigate the instability of some simple mechanical models.

MONODROMY APPROACH TO QUANTUM COMPUTING

2002 ◽  
Vol 16 (30) ◽  
pp. 4593-4605 ◽  
Author(s):  
G. GIORGADZE
Keyword(s):  
Quantum Computing ◽  
Hilbert Problem ◽  
Holomorphic Vector Bundle ◽  
Classical System ◽  
Unitary Operators ◽  
Unitary Matrices ◽  
Classical Procedure ◽  
Logarithmic Singularities ◽  
The Given ◽  
Riemann Hilbert Problem

In this work, a gauge approach to quantum computing is considered. It is assumed that there exists a classical procedure for placing certain classical system in a state described by a holomorphic vector bundle with connection with logarithmic singularities. This bundle and its connection are constructed with the aid of unitary operators realizing the given algorithm using methods of the monodromic Riemann–Hilbert problem. Universality is understood in the sense that for any collection of unitary matrices there exists a connection with logarithmic singularities whose monodromy representation involves these matrices.

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