Results 71 to 80 of about 4,606,840 (319)
The Character and Determinants of Corporate Capital Gains [PDF]
This paper analyzes how corporate capital gains taxes affect the capital gain realization decisions of firms. The paper outlines the tax treatment of corporate capital gains, the consequent incentives for firms with gains and losses, the efficiency ...
Mihir Desai, William M. Gentry
core +3 more sources
Capital Gains Taxes and Asset Prices: Capitalization or Lock-In? [PDF]
This paper examines the impact on asset prices from a reduction in the long-term capital gains tax rate using an equilibrium approach that considers both demand and supply responses.
Douglas A. Shackelford +3 more
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Advanced Functional Materials, EarlyView.Operando hard X‐ray absorption spectroscopy is applied to track the dynamic and interactive metal oxidation changes in iron group bimetallic hydroxides under different chemical and electrochemical conditions. It shows that Co and Fe oxidation are relatively equal and synchronized in CoFeOxHy.
Jinzhen Huang +6 more
wiley +1 more source
Growth, capital accumulation and economic porosity in Mozambique: social losses, private gains
, 2014 The Mozambican economy has been growing at an annual average of 7.5% for the best part of two decades, and has become one of the three most attractive economies for foreign direct investment (FDI) in sub-Saharan Africa.
C. Castel-Branco
semanticscholar +1 more source
Barriers to portfolio investments in emerging stock markets [PDF]
The authors examine to what extent features of the international tax system and indicators of transaction costs affect the required rates of return on emerging stock markets.
Demirguc-Kunt, Asli, Huizinga, Harry
core
Generating Cell Surface Nucleated Hydrogels with an Artificial Membrane‐Binding Transglutaminase
Advanced Functional Materials, EarlyView.Cell‐based therapies require advanced strategies to enhance cell delivery and bioactivity. Cell membrane engineering offers an avenue to impart new functions to delivered cells to boost their viability and function. Here, an artificial membrane‐binding transglutaminase is generated and biophysically characterized.
Rosalia Cuahtecontzi Delint +6 more
wiley +1 more source
How Burdensome are Capital Gains Taxes? [PDF]
Several recent and provocative studies have described portfolio trading strategies which permit investors to avoid all taxes on capital gains and to shelter a substantial part of their ordinary income as well.
James M. Poterba
core
From Waste to Value: Conversion of Calcium Sulfate to Vaterite via Carbon Capture and Storage
Advanced Functional Materials, EarlyView.This study introduces a new concept for carbon management that relies on the carbonation of industrial gypsum waste and yields phase‐pure vaterite at ambient conditions without any additives. The obtained vaterite is further shown to be a reactive material that develops compressive strength in aqueous suspensions like conventional cements.
Carlos Pimentel +4 more
wiley +1 more source
Dividend and Capital Gains Taxation Under Incomplete Markets
, 2012 Motivated by the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA) of 2003, the effects of capital income tax cuts are investigated in an economy with heterogeneous households and a representative, mature firm. Dividend tax cuts, contrary to capital
Alexis Anagnostopoulos +2 more
semanticscholar +1 more source
Risk Sharing through Capital Gains [PDF]
We estimate channels of international risk sharing between European Monetary Union (EMU), European Union, and other OECD countries 1992-2007. We focus on risk sharing through savings, factor income flows, and capital gains.
Bent Sorensen +2 more
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