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1. Based only on the information provided for each scenario, determine whether E

ID: 2359705 • Letter: 1

Question

1. Based only on the information provided for each scenario, determine whether Eddy or Scott will benefit more from using the timing strategy and why there will be a benefit to that person.
a. Eddy has a 40% tax rate. Scott has a 30% tax rate.
b. Eddy and Scott each have a 40% tax rate. Eddy has $10,000 of income that could be deferred; Scott has $20,000 of income that could be shifted.
c. Eddy and Scott each have a 40% tax rate and $20,000 of income that could be deferred. Eddy's after-tax rate of return is 8%. Scott's after-tax rate of return is 10%.
d. Eddy and Scott each have a 40% tax rate, $20,000 of income that could be deferred, and an after-tax rate of return of 10%. Eddy can defer income up to 3 years. Scott can defer income up to 2 years.

Explanation / Answer

a. Eddy, because he will keep more income by deferring, thereby enabling him to earn a return on that money in the meantime. b. Scott, because he will keep more income by deferring, ... c. Scott, because he will earn a higher return on his income that he defers. d. Eddy, because he will earn that return over a longer period of time (likely compounding), so he will net more.