This 1.8% rise is slightly lower than the typical rise in earnings and the current rate of inflation, which represents the rising cost of living.

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This would allow the earnings to be taxed at the current 15% tax rate for 2012, and yet the company could leave the money in the business.

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The Office for National Statistics reckons that 1.1% of the current 6.2% growth rate for private-sector earnings is due to bonuses.

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After April, Mr. Takeuchi says the impact of a weaker currency will start to be felt, boosting Japanese earnings by around 15% based on the yen's current exchange rate against the dollar and the euro.

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Stated more clearly, their current PE ratio is approximately the same as their expected long-term earnings growth rate.

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With a current-year price-to-earnings ratio just above 10 and a projected five-year growth rate of 10.8%, Scotts sells at a discount to anticipated growth.

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The cost of a deemed dividend is also greater today because the difference between the current U.S. tax rate (the highest of any industrialized country) and the average tax rate on earnings of foreign subsidiaries is substantially greater than in 1976.

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