Results 231 to 240 of about 173,527 (356)

Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures

open access: yesThe British Journal of Sociology, Volume 77, Issue 2, Page 318-331, March 2026.
ABSTRACT How do wealthy individuals use offshore financial structures like shell companies to protect personal assets? And how is such offshore wealth structuring itself variably organized? Moving beyond conceptualizations of offshore as concerning only individual tax havens, this article investigates offshore wealth structuring as a fundamentally ...
Kristin Surak, Johnathan Inkley
wiley   +1 more source

Does Foreign Investors’ Information Access Vary with Geopolitical Tensions? Evidence from Corporate Conference Calls

open access: yesJournal of Accounting Research, Volume 64, Issue 1, Page 417-475, March 2026.
ABSTRACT We study how foreign investors’ access to corporate information varies with pairwise geopolitical tensions between the investor's and investee's countries. Using a sample of 1,760 country‐pairs, we find that geopolitical tensions between a conference call host firm's country and a foreign country relate negatively with investor participation ...
YIFEI LU   +2 more
wiley   +1 more source

Exemption or illusion? The impact of a youth tax policy on house asking prices in Portugal

open access: yesReal Estate Economics, Volume 54, Issue 2, Page 469-503, March 2026.
Abstract Affordable housing has become an increasing challenge for young individuals in Portugal, where rising house prices and precarious employment conditions hinder homeownership. To address this barrier, the Portuguese Government introduced a tax exemption for individuals under 35 purchasing their first home.
Luís Clemente‐Casinhas, Sofia Vale
wiley   +1 more source

Redistribution Through Efficiency: Theory and Evidence from Three Electricity Markets

open access: yesThe RAND Journal of Economics, Volume 57, Issue 1, Page 225-244, Spring 2026.
ABSTRACT Using micro‐data on over 160 million bids to buy and sell from three major electricity markets, we study efficiency improvements resulting from technologies such as storage. Consumer benefits arise not from stabilized prices but from changes in general price levels.
Matti Liski, Iivo Vehviläinen
wiley   +1 more source

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