Results 151 to 160 of about 15,943 (310)
The Incidence and Efficiency Costs of Corporate Taxation when Corporate and Noncorporate Firms Produce the Same Good [PDF]
This year marks the twenty-fifth anniversary of Arnold Harberger's celebrated model of the corporation income tax. While the model has been enormously useful as an analytical device for studying two sector economies, its usefulness for understanding the ...
Jane G. Gravelle, Laurence J. Kotlikoff
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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
Taxation, Corporate Financial Policy and the Cost of Capital [PDF]
The cost of capital plays an important role in the allocation of resources among competing uses in a decentralized market system. The purpose of this paper is to organize and present what is known and what is hypothesized about the effects of taxation on
Alan J. Auerbach
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British Educational Research Journal, EarlyView.Abstract This study examines the under‐theorized political role and identity of Chinese international students, who emerge as significant actors caught between U.S. soft power ambitions and rising geopolitical suspicion. Amid escalating U.S.‐China tensions, these students are forced to confront environments shaped by competing geopolitical discourses ...
Jing Yu
wiley +1 more source
Corporate Effective Tax Rates in an Enlarged European Union [PDF]
This paper offers an assessment of European corporate tax regimes using forward-looking indicators for corporate investment based on the Devereux-Griffith methodology.
Christina Elschner, Werner Vanborren
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British Educational Research Journal, EarlyView.Abstract Newly established international branch campuses (IBCs) commence operations without a student body, and even after several years, many institutions fail to grow beyond 500 students. Despite having unique strategic needs, small IBCs are largely overlooked in the higher education literature.
Stephen Wilkins, Joe Hazzam
wiley +1 more source
Inflation and the Taxation of Capital Income in the Corporate Sector [PDF]
This detailed examination of the effect of inflation on the taxation of capital used by nonfinancial corporations considers not only the tax paid by the corporations them- selves but also the tax paid by the individuals and institutions that provide ...
Lawrence H. Summers, Martin Feldstein
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Restoring Trust: Rebuilding the Forest Carbon Credit System Through Scientific Rigor
Biological Diversity, EarlyView.ABSTRACT As pivotal nature‐based climate solutions (NbCS), forests are increasingly recognized for their climate mitigation potential. However, this potential is undermined by fundamental flaws in current carbon credit systems. Our analysis identifies four interconnected systemic challenges: (1) subjective additionality assessments arising from ...
Xiaoqian Chen, Shaokun Li
wiley +1 more source
The Taxation of Risky Assets [PDF]
This paper reconsiders the effects of taxation on risky assets, recognizing the importance of variations in asset prices. We show that earlier analyses which assumed that depreciation rates are constant and that the future price of capital goods is known
Jeremy I. Bulow, Lawrence H. Summers
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Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source