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Tax preference item |
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Tax preference itemItems that must be included when calculating the alternative minimum tax.Tax preference item Similar MatchesPreference stockPreference stockA security that ranks junior to preferred stock but senior to common stock in the right to receive payments from the firm; essentially junior preferred stock. Participating preference sharesParticipating preference sharesPreference shares which, in addition to paying a specified dividend, entitle preference shareholders to participate in receiving an additional dividend if ordinary shareholders are paid a dividend above a stated amount. Homothetic preferencesHomothetic preferencesTogether with identical preferences, this assumption is used for many propositions in trade theory, in order to assure that consumers with different incomes but facing the same prices will demand goods in the same proportions. Tariff preferenceTariff preferenceA lower (or zero) tariff on a product from one country than is applied to imports from most countries. This violation of the MFN principle is permitted in special cases, including some preferential trade arrangements and the GSP. Involuntary liquidation preferenceInvoluntary liquidation preferenceA premium that must be paid to preferred or preference stockholders if the issuer of the stock is forced into involuntary liquidation. Further SuggestionsGeneralized System of Preferencesredeemable preference shares Loan Preference Principle Preference share Liquidity preference hypothesis Weak axiom of revealed preference Identical preferences stepped preference shares cumulative preference shares Revealed preference Preference for variety Preferences preference shares Community preferences |
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