Results 71 to 80 of about 364,795 (306)
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract This study presents a novel bioeconomy optimization framework, BiOpt, designed to address critical questions regarding the strategic use of limited US biomass resources for biofuel production. By integrating detailed techno‐economic analyses, life cycle assessments, and resource assessment data, BiOpt optimizes resource distributions across ...
Nicholas A. Carlson +3 more
wiley +1 more source
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
Capital Gains: Its Recent, Varied, and Growing (?) Impact on State Revenues [PDF]
, 2003 In this report, we analyze the impact of capital gains on the recent fall-off in state individual income tax revenues. Given the growing importance of the individual income tax, we analyze the impact of capital gains on state tax revenues since 1989 to ...
David L. Sjoquist, Sally Wallace
core
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 A. Desai, William M. Gentry
core +3 more sources
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
Taxing Options: Do Ceos Respond To Favorable Tax Treatment Of Stock Options? [PDF]
CEO stock option compensation increased tremendously during the 1990s. During this period, the spread between the marginal income and capital gains tax rates increased substantially, creating the potential for tax avoidance.
Martin Gritsch, Tricia Coxwell Snyder
core
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
British Educational Research Journal, EarlyView.Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +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
core
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