Results 101 to 110 of about 362,938 (290)
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-BiałejSavings and investing money are key issues for personal finances, strongly corresponding to the economies of developed countries, where citizens have the opportunity not only to settle their liabilities on an ongoing basis from their income, but also to
Joanna Toborek- Mazur, Karol Partacz
doaj +1 more source
RETIREMENT PLANNING BY FARMERS: OPPORTUNITIES IN THE TAXPAYER RELIEF ACT OF 1997 [PDF]
Relatively few farmers regularly use tax-favored retirement accounts to diversify long-term farm assets with nonfarm savings. The Taxpayer Relief Act of 1997 creates new investment opportunities for both IRAs and regular capital assets. Complex tradeoffs
Monke, James D.
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Business Strategy and the Environment, EarlyView.ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam +2 more
wiley +1 more source
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
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
BOOK-KEEPING AND DIVIDENDS TAX FISCALITY [PDF]
Annals of the University of Petrosani: Economics, 2010 Dividends represent a distribution in cash or in kind, made by a legal person to a participating in legal person as a result of ownership equity in that person.
MARIN CIUMAG, ANCA CIUMAG
doaj
Inflation and the Excess Taxation of Capital Gains on Corporate Stock [PDF]
The present study shows that in 1973 individuals paid nearly $500 million of extra tax on corporate stock capital gains because of the distorting effect of inflation. A detailed analysis shows that the distortion was greatest for middle income sellers of
Joel Slemrod, Martin Feldstein
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
The capital gains tax: A curse but also a blessing for venture capital investment [PDF]
This article documents a statistical association between the number and success of venture capital investments and the capital gains tax rate. To do this, we analyze investment data and taxes of 32 countries from 2000 to 2010. In our data, higher capital
Achleitner, Ann-Kristin +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source