Results 61 to 70 of about 32,793 (246)
Enterprise Data Valuation—A Targeted Literature Review
ABSTRACT As digital transformation redefines business models, enterprise value increasingly depends on intangible assets, especially data, rather than traditional physical assets like buildings and equipment. Traditional accounting has long focused on valuing physical assets based on their anticipated future economic benefits, distinguishing between ...
Sai Krishnan Mohan+2 more
wiley +1 more source
Groundwater Conservation District Finance in Texas: Results of a Preliminary Study
The preferred method of groundwater management in Texas is by locally formed groundwater conservation districts (GCDs). However, not all of Texas groundwater is managed by a district; some areas have not voted to form a GCD.
Charles R Porter, Jr.
doaj
Estimating National and Foreign Trade Elasticities Using Generalized Transport Costs
ABSTRACT We introduce the definition of two distinct trade elasticities corresponding to imports from regions located in the same country (national elasticities) and foreign regions located in other countries (foreign elasticities). We resort to a three‐tier nested CES utility structure to derive the corresponding demand gravity equations.
José L. Zofío+3 more
wiley +1 more source
Background: In India, about one million deaths occur every year due to smoking. Tobacco taxation is the most effective intervention in reducing smoking.
Daphne C. Wu+5 more
doaj +1 more source
How Should Place‐Based Policies Be Designed to Efficiently Promote Retail Agglomeration?
ABSTRACT Place‐based policies can change the spatial distribution of retail stores and consumers. We develop a general equilibrium model in which consumers make a single shopping trip and freely choose where to reside. By using this model, we evaluate the welfare impacts of place‐based policies for downtown retail agglomeration to clarify what place ...
Hiroki Aizawa, Tatsuhito Kono
wiley +1 more source
Relaxing electoral constraints in local education funding
Journal of Policy Analysis and Management, EarlyView.
Michel Grosz, Ross Milton
wiley +1 more source
ABSTRACT We use COVID‐19 border closings and comprehensive store‐level data on Norwegian alcohol sales to quantify the effect cross‐border shopping of alcohol on sales volume and commodity tax revenue. Effects are large, for instance, we estimate that commodity tax revenue for wine is about 20% lower because of cross‐border shopping.
Richard Friberg+2 more
wiley +1 more source
In order to provide a sustainable outlet for natural gas harvested from the fracking fields of eastern Ohio, in 2015 Nexus announced plans to build 250 miles of high-pressure natural gas transmission pipeline that would run from the source into Michigan,
Robert A. Simons+3 more
doaj +1 more source
Assessing the impact of excise duties on a state’s revenues: the case of Greece
The purpose of this study is to assess the impact of excise duties on tobacco products on state’s revenues. Increasing excise duties on tobacco may act as a means to reduce the consumption of this product and thus to have a positive effect on citizens ...
Christos Papageorgiou+2 more
doaj +1 more source
Trade in Value‐Added and the Welfare Gains of International Fragmentation
ABSTRACT This study examines the overall impact of international production fragmentation on the welfare gains from trade. Using a novel model that accounts for shifts in preferences between local and foreign goods and distinguishes between intermediate and final goods trade, we gain a more nuanced understanding of how fragmentation shapes these ...
Arnold Njike
wiley +1 more source