Results 61 to 70 of about 28,041 (213)

Enterprise Data Valuation—A Targeted Literature Review

Journal of Economic Surveys, Volume 40, Issue 1, Page 73-92, February 2026.
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, Gnana Bharathy, Akanksha Jalan   +2 more
wiley   +1 more source

Trade in Value‐Added and the Welfare Gains of International Fragmentation

Review of International Economics, Volume 34, Issue 1, Page 39-62, February 2026.
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

Unit Vs. Ad Valorem Taxes in Multi-Product Cournot Oligopoly [PDF]

The welfare dominance of ad valorem taxes over unit taxes in a single-market Cournot oligopoly is well-known. This article extends the analysis to multi-market oligopoly.
Hennessy, David A., Lapan, Harvey E.
core  

Tax and Subsidy Policies in a Two‐Sided Market: An Application to the Digital Healthcare Industry

Journal of Public Economic Theory, Volume 27, Issue 6, December 2025.
ABSTRACT We model an online health marketplace hosting telehealth services as a two‐sided market facilitating patient‐doctor interactions. We show that, in the laissez‐faire equilibrium, a profit‐maximizing platform serves too few patients and doctors, compared to the social optimum, because it does not internalize cross‐group network externalities. We
Doriani Lingga, Simona Fabrizi, Steffen Lippert   +2 more
wiley   +1 more source

Fiscal and Economic Impact Analysis of Proposed Nexus Natural Gas Pipeline on the City of Green, Ohio: A Case Study

Journal of Sustainable Real Estate, 2017
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, Andrew R. Thomas, Iryna Lendel, Bryan Townley   +3 more
doaj   +1 more source

Economics of Smokeless Tobacco Taxation in Bangladesh

Tobacco Prevention and Cessation, 2019
Introduction With 22.0 million (20.6%) adult people using smokeless tobacco (SLT), Bangladesh is one of the largest SLT consuming countries in the world (WHO, GATS, 2017). Of SLT users, 16.2% are men and 24.8% are women.
Nasiruddin Ahmed
doaj   +1 more source

Emissions Taxes Versus Tradeable Permits With Many Countries

Journal of Public Economic Theory, Volume 27, Issue 6, December 2025.
ABSTRACT Tradeable permits and emissions taxes are compared in a multi‐country global emissions game with perfectly competitive firms and a trans‐boundary production externality. In a one‐shot game, comparing welfare under the Nash equilibria, it is shown that tradeable permits are superior to emissions taxes.
Helmuts Azacis, David R. Collie
wiley   +1 more source

Mass Appraisal and Fair Taxation: Why Property Valuers Matter?

Real Estate Management and Valuation
The article focuses on the complexity in the property tax system. The authors emphasize that there are no clear dominating trends in real estate tax calculation methods, and basic forms of taxation include property value tax (ad valorem), area tax, and ...
Renigier-Biłozor Małgorzata, Źróbek Sabina, Chmielewska Aneta   +2 more
doaj   +1 more source

Reforming the Simplified Taxation System in Ukraine: The Experience of European Union Countries [PDF]

Problemi Ekonomiki
The aim of the article is to analyze and evaluate the European experience in organizing the functioning of the simplified tax regime in order to identify and substantiate effective solutions for reforming the national system of simplified taxation.
Kuz Vasyl I.
doaj   +1 more source

Corrective Ad Valorem and Unit Taxes: A Welfare Comparison [PDF]

The ad valorem versus unit taxes debate has traditionally emphasized tax yield. For this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings, including Dixit-Stiglitz monopolistic ...
Philipp J. H. Schröder, Susanne Dröge
core