Results 241 to 250 of about 329,483 (311)

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

Journal 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, JOHN GALLEMORE, JARON WILDE   +2 more
wiley   +1 more source

Impact of extreme weather events on the US domestic supply chain of food manufacturing. [PDF]

Proc Natl Acad Sci U S A
Yim H, Dall'erba S.
europepmc   +1 more source

Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions

Journal of Accounting Research, EarlyView.
ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley   +1 more source

Fuzzy cooperative game analysis within the international railway freight coalition framework. [PDF]

Sci Rep
Wu J, Wu S.
europepmc   +1 more source

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

Integrative 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

The tip of the iceberg: high-risk contacts for hemorrhagic fevers of swine in the Caribbean. [PDF]

Vet Res
Arcega Castillo G, Schulte R, Schultze ML, Hervé-Claude LP, Birtcil BC, Boden L, Villanueva-Cabezas JP, Gallagher CA, Navarrete-Talloni MJ, Perez AM, Schambow RA.   +10 more
europepmc   +1 more source

Buyer‐Optimal Platform Design

The 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

Forecasting cashew production in India using a hybrid machine learning framework with STL decomposition, ensemble methods, and global trade network analysis. [PDF]

Sci Rep
C S, A P.
europepmc   +1 more source

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

The 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