Results 241 to 250 of about 575,781 (356)
More cost‐sharing, less cost? Evidence on reference price drugs
Health Economics, Volume 32, Issue 2, Page 413-435, February 2023., 2023 Abstract This paper evaluates the causal effects of changes in reference prices (RP) on prices, copayments, and overall expenditures for off‐patent pharmaceuticals. With reference pricing, firms set prices freely and the health plan covers the expenses only up to a certain threshold. We use quarterly data of the German market for anti‐epileptics at the
Annika Herr +2 more
wiley +1 more source
Empirical evidence on explicit and implicit corporate tax burdens : three studies [PDF]
, 2003 J.B.P.E.C. Janssen
openalex +1 more source
Dividend taxation and Corporate investment: A comparative study between the classical system and imputation system of dividend taxation in the United States and Australia. [PDF]
In recent times a number of countries initiated some important tax reforms to eliminate the distortions of double taxation. In this context, Australia adopted a dividend imputation system in 1987, while the US employed the 1986 Tax Reform Act (TRA).
Bhavish Jugurnath +2 more
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Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello +2 more
wiley +1 more source
The local health impacts of natural resource booms
Health Economics, Volume 32, Issue 2, Page 462-500, February 2023., 2023 Abstract This paper uses novel micro‐data on natural resources and administrative health data in Brazil to study how economic booms in minerals affect health at birth. By implementing a reduced‐form estimation of shift‐share research designs, the identification strategy relies on the exogeneity of global commodity prices to municipality‐specific health
Elisa M. Maffioli
wiley +1 more source
Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization [PDF]
, 2003 Clemens Fuest, Thomas Hemmelgarn
openalex +1 more source
The Impact of Personal and Corporate Taxation on Capital Structure Choices [PDF]
This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures.
Overesch, Michael, Voeller, Dennis
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the governance drivers of a firm's eco‐efficiency. We measure eco‐efficiency using data envelopment analysis (DEA), emphasizing efficiency measures aimed at minimizing inputs and ensuring constant returns to scale (CRS model).
Pasquale Latella +5 more
wiley +1 more source