Results 251 to 260 of about 38,140 (305)

Willingness, motivators and barriers to time bank participation: A scoping review. [PDF]

open access: yesPLoS One
Azizan NS   +5 more
europepmc   +1 more source

The impact of financing conditions on global deep decarbonization

open access: yes
Waidelich P   +5 more
europepmc   +1 more source

Boring Banks and Taxes [PDF]

open access: possibleSSRN Electronic Journal, 2015
How do taxes in the nancial sector aect economic outcomes? We analyze a simple general equilibrium model with nancial intermediation. We formalize a trade-o between tax policies that burden the owners of banks and tax policies that burden households. We also study the implications of the nancial sector’s exemption from value added taxation (VAT).
Aigner, Rafael, Bierbrauer, Felix
openaire   +5 more sources

Tax reforms and the capital structure of banks [PDF]

open access: possibleInternational Tax and Public Finance, 2013
This paper studies the link between corporate income tax (CIT) reforms and domestic banks’ financing decisions. We use a dataset of CIT reforms and estimate the effect of tax rate changes on leverage, dividend policies and earnings management of banks. The results suggest that taxation influences all three variables.
Thomas Hemmelgarn, Daniel Teichmann
openaire   +1 more source

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