You should, in fact, come up with a negative tax bill if the occasion presents.
Excluding negative tax items, the company says, the loss per share will range from 5 to 11 cents.
By erasing taxes you might incur elsewhere in your investing life, it has, in effect, a negative tax burden.
Firms that finance this equipment with borrowed money may end up paying a negative tax rate on the deal.
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It is a subtle distinction, but one that could have negative tax implications.
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While Americans were arguing about Reaganomics in the 1980s, Swedish households were enjoying a negative tax rate on capital income, once generous deductions and adjustments for inflation were taken into account.
Indeed they are available to "taxpayers" who don't pay taxes, which is to say that in some cases they can result in a negative tax liability--an actual subsidy, as that word is commonly understood.
If we think of the highway subsidy as a sort of negative tax, which we should, then the explanation for the trend Cox spots is equally clear: people are driving more because they are paid more to do it.
That's a policy proposal that's been around a long time: it's sometimes been called a negative income tax.
In fact, they were the brainchild of iconic conservative economist Milton Friedman, who proposed a similar idea (called a negative income tax) 60 years ago.
But CBO as well as the Joint Tax Committee woefully underestimate the negative economic effects of higher marginal tax rates, which the market recognizes as implied by higher government spending.
In other words, by stipulating what states could not tax (the negative), the Framers implicitly affirmed their power (the pregnant) to tax anything else without having to seek congressional authorization to do so.
In any case, progress in averting the fiscal cliff will depend on one side acknowledging the need for more tax revenue and the other side acknowledging the negative incentive effects of higher marginal tax rates.
Other factors can overcome the negative impact of higher tax rates as was the case in the late 1990s.
But there is another negative impact of a tax code filled with a mix of obvious and obscure preferences.
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President Obama admitted as much when he stated that he wanted more spending to offset the negative effect of higher tax rates.
On the day I testified before the Senate Small Business Committee seeking to repeal the new luxury tax, we were able to show that a boat builder in Texas canceled his order for a new plane because of the negative impact that the tax had on his sales.
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But their static analysis never accounts for the negative incentive effects of the tax increases, and the resulting drag on the economy.
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Fisher and I agree that the trade gap and the budget deficit are positives for stocks: the bigger the better. (Americans hold far too little debt, and anything that increases it is a plus.) He also celebrates the supply-side tax cuts, though he deems a negative for stocks the currently little noticed all-government budgetary surplus caused by the tax rate reductions.
The carbon tax would cause the negative effects of emissions to be priced into products.
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When you make their image even more negative by suggesting they are skirting tax rules, watch out.
Mr Tsipras has been on the offensive since the IMF admitted it had miscalculated - ie underestimated - the negative impact of spending cuts and tax rises on the Eurozone economy.
In addition, money losing businesses with negative incomes now reporting on individual tax returns were counted after 1986 among the bottom income earners as a result, which would further exaggerate supposed inequality.
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As was demonstrated in the 1970s, even small increases in marginal tax rates have a substantial negative impact on output.
For example, I think many investors may be underestimating the negative impact that the expired social security tax holiday could have on consumer spending.
Correspondents say the French-speaking southern region of Wallonia fears that greater regional self-rule will deprive it of federal tax revenues and have a negative impact on social services.
This was in part because she won people's trust by living among them -- but also because her project aimed to celebrate the positive aspects of their lifestyle rather than reinforce the negative stereotypes of squatters as wasters, tax dodgers or down-and-outs.
Such a high tax rate has long-term negative implications for the economy, for people save and invest less.
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This means that taxes will have a larger negative impact on returns compared to a more tax-efficient fund.
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