Results 71 to 80 of about 362,938 (290)
TAX COMPETITION REGARDING FOREIGN DIRECT INVESTMENT BETWEEN TRANSITION EUROPEAN COUNTRIES [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2005 This paper explores the fiscal measures adopted in the transition European countries in order toencourage the foreign direct investment. There were analysed six countries: Albania, Macedonia,Moldova, Russian Federation, Union of Serbia and Muntenegro ...
Ramona DUMITRIU
doaj
How Pressing is it to Revisit the Treatment of Capital Gains? [PDF]
Lowering or eliminating the tax on capital gains may be a tempting undertaking for Canada's federal government facing electorate pressure. It may also be a tempting course of action for interest groups and public policy stakeholders.
Elena Simonova, Rock Lefebvre
core
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract The study identified process development priorities toward the feasible production of five value‐added biochemicals in a sugarcane biorefinery based on achievable bioconversion performances. Multiple process scenarios using A‐molasses as feedstock were simulated in Aspen Plus® via direct microbial conversions.
Manasseh K. Sikazwe +2 more
wiley +1 more source
Tax and price stability in selected African countries: A GARCH-MIDAS approach
Scientific AfricanMotivated by the debate on how best to use tax as a policy tool to fill the huge development financing gap in African countries on the one hand, and achieve price stability objective on the other hand, this paper examines the role of different tax ...
Usenobong Akpan +9 more
doaj +1 more source
Direct Evidence of Dividend Tax Clienteles [PDF]
We study a large data set of stock portfolios held by individuals and organizations in the Swedish stock market. The dividend yields on these port-folios are systematically related to investors' relative tax preferences for dividends versus capital gains.
Dahlquist, Magnus +2 more
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British Educational Research Journal, EarlyView.Abstract Higher education in the United Kingdom has dramatically expanded in recent decades, along with questions about its effectiveness in preparing graduates for the labour market. With rising tuition fees and increasing competition for graduate jobs, many students opt to study ‘professional’ subjects—fields closely tied to specific professions ...
Sarah Pemberton
wiley +1 more source
Capital Gains Tax and Bankruptcy: A Minefield for Trustees in Bankruptcy
Bond Law ReviewThe imposition of capital gains tax on trustees in bankruptcy has become a contentious issue following the Federal Court’s decision in Robson as trustee for the bankrupt estate of Lanning v Commissioner of Taxation [2024] FCA 720.
Aaron Whittenbury
doaj +1 more source
"Capital Gains Taxes and Economic Growth, Effects of a Capital Gains Tax Cut on the Investment Behavior of Firms" [PDF]
Research Associate Steven M. Fazzari and Benjamin Herzon assess the effect of a capital gains tax cut on firms' decisions to undertake new investment projects and the possible effect of such projects on economic growth and employment.
Benjamin Herzon, Steven M. Fazzari
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British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro +3 more
wiley +1 more source