Results 211 to 220 of about 24,748 (307)

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER   +2 more
wiley   +1 more source

Arctic Sea Route access reshapes global shipping carbon emissions. [PDF]

open access: yesNat Commun
Zhao P   +9 more
europepmc   +1 more source

Effect of Social Rank on Gut Microbes and Their Metabolites of Greater Long‐Tailed Hamsters (Tscherskia triton)

open access: yesIntegrative Zoology, EarlyView.
Social rank in greater long‐tailed hamsters (Tscherskia triton) shapes gut microbiota composition and metabolite profiles. Dominant males exhibit a “high‐vigilance, metabolically activated” phenotype, with elevated aggression and specific gut microbiota enriched in energy‐harvesting taxa and fecal queuine.
Da Zhang, Xiaoming Xu, Zhibin Zhang
wiley   +1 more source

Buyer‐Optimal Platform Design

open access: yesThe RAND Journal of Economics, EarlyView.
ABSTRACT A platform matches a unit mass of sellers, each owning a single product of heterogeneous quality, to a unit mass of buyers with differing valuations for unit‐quality. After matching, sellers make take‐it‐or‐leave‐it price‐offers to buyers. Initially, valuations of buyers are only known to them and the platform, but sellers make inferences from
Daniele Condorelli, Balazs Szentes
wiley   +1 more source

Exploring the divergence of rare earth trade networks with a global simulation model. [PDF]

open access: yesiScience
Han Y   +7 more
europepmc   +1 more source

Why Is Exclusivity in Broadcasting Rights Prevalent and Why Does Simple Regulation Fail?

open access: yesThe RAND Journal of Economics, EarlyView.
ABSTRACT Pay‐TV firms compete both downstream to attract viewers and upstream to acquire broadcasting rights. Because profits inherited from downstream competition satisfy a convexity property, allocating rights to the dominant firm maximizes the industry profit.
David Martimort, Jerome Pouyet
wiley   +1 more source

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