Results 81 to 90 of about 15,943 (310)
Essays in Corporate Finance and Corporate Taxation
, 2019 This dissertation contains three chapters, all related to corporate finance and corporate taxation. The first chapter studies how room for interpretation in tax law affects tax planning. The second chapter studies the effects of taxation are influenced by differences in the corporate group structures of multinationals.
openaire +2 more sources
Agribusiness, EarlyView.ABSTRACT European agriculture is increasingly exposed to economic instability driven by extreme weather events, market volatility, and geopolitical tensions. To manage these growing risks, farmers are encouraged to adopt innovative risk management strategies such as the Income Stabilization Tool (IST), which offers protection against severe income ...
Alice Stiletto +5 more
wiley +1 more source
(Why) Do we need Corporate Taxation? [PDF]
Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular,
Alfons Weichenrieder
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Protection Motivation Theory and Farmers' Participation in Futures Markets: Evidence From Germany
Agribusiness, EarlyView.ABSTRACT This study examines why German farmers show limited adoption of commodity futures contracts despite substantial price volatility, applying Protection Motivation Theory (PMT) to understand the cognitive processes driving participation decisions in futures markets. Survey data from 303 German farmers collected in 2024 were analyzed using Partial
Hendrik Wever +2 more
wiley +1 more source
Journal of Liberty and International Affairs, 2022 The research answered whether cooperation in ruling corporate taxation, a traditional obligation of conduct of sovereign states, was undergoing profound transformation into the obligation of result. The analyzed topic was not whether the tax authorities
Mihaela Tofan
doaj
Empirical analysis on corporate taxation
, 2007 Die Unternehmensbesteuerung ist eines der Instrumentarien das im Wettbewerb um den mobilen Faktor Kapital von den Industriestaaten eingesetzt wird. Hinsichtlich der wissenschaftlichen Forschung, die den Zusammenhang zwischen der Unternehmensbesteuerung ...
Ramb, Fred
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Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
Financial leverage and corporate taxation: Evidence from German corporate tax return data [PDF]
We estimate the impact of effective profit taxation on the financial leverage of corporations on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major ...
Steiner, Viktor, Dwenger, Nadja
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Advanced Intelligent Systems, EarlyView.Complex dynamics, often avoided in electromechanical design, can enhance soft robotics. We develop durable magnetic soft actuators operating in tunable dynamic regimes, enabling random number generation, stochastic computing, and time‐series prediction.
Eduardo Sergio Oliveros‐Mata +14 more
wiley +1 more source
Taxation and the Evolution of Aggregate Corporate Ownership Concentration [PDF]
Legal rules, politics and behavioral factors have all been emphasized as explanatory factors in analyses of the determinants of the concentration of corporate ownership and stock market participation.
Mihir A. Desai +2 more
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