Tag: income
Tax Attribute
What is 'Tax Attribute' A type of loss or tax credit that must be reduced as a result of the exclusion of...
Tax Clawback Agreement
What is a Tax Clawback Agreement
A Tax Clawback Agreement is an agreement between a taxpayer and the IRS in which the taxpayer agrees to...
Dividend Yield
DefinitionThe dividend yield or dividend-price ratio of a share is the dividend per share, divided by the price per share. It is also a...
Debt Equity Ratio
DefinitionThe debt-to-equity ratio is a financial ratio indicating the relative proportion of shareholders' equity and debt used to finance a company's assets. Closely related...
Defined Benefit Plan
DefinitionA defined benefit pension plan is a type of pension plan in which an employer/sponsor promises a specified pension payment, lump-sum on retirement that...
Deadweight Loss Of Taxation
DefinitionIn economics, the excess burden of taxation, also known as the deadweight cost or deadweight loss of taxation, is one of the economic losses...
Data Smoothing
What is data smoothing and why do we need it
Data smoothing is a technique used to reduce the noise or random fluctuations in data....
De Minimis Tax Rule
What is the 'De Minimis Tax Rule' The De Minimis tax rule is a rule that states that capital gains tax must...
Death Benefit
What is 'Death Benefit' Death benefit is the amount on a life insurance policy, annuity or pension that is payable to the...
Deadweight Loss
DefinitionA deadweight loss, also known as excess burden or allocative inefficiency, is a loss of economic efficiency that can occur when equilibrium for a...