Results 231 to 240 of about 6,980 (268)

The impact of digital financial development on corporate leverage ratio: The case of a-share listed non-financial enterprises in China's Shanghai and Shenzhen stock exchanges. [PDF]

PLoS One
Junqi L, Abbas S, Rongbing L, Ali N.
europepmc   +1 more source

TAXATION OF TOP INCOMES AND TAX AVOIDANCE

International Economic Review, EarlyView.
Abstract We examine the aggregate and distributional effects of raising the top marginal income tax rate in the presence of entrepreneurial tax avoidance. In a model with heterogeneous agents and occupational choice, entrepreneurs can avoid taxes by choosing the legal form of business organization and shifting income across tax bases.
Alessandro Di Nola, Georgi Kocharkov, Almuth Scholl, Anna‐Mariia Tkhir, Haomin Wang   +4 more
wiley   +1 more source

The role of agriculture in Nepal's economic development: Challenges, opportunities, and pathways for modernization. [PDF]

Heliyon
Yogi LN, Thalal T, Bhandari S.
europepmc   +1 more source

Optimal Taxation of Capital in the Presence of Declining Labor Share

International Economic Review, EarlyView.
ABSTRACT We analyze the implications of the decline in labor's share in national income for optimal Ramsey taxation. It is optimal to accompany the decline in labor share by raising capital taxes only if the labor share is falling because of a decline in competition or other mechanisms that raise the share of pure profits.
Orhan Erem Atesagaoglu, Hakki Yazici
wiley   +1 more source

Does the education level of the CEO and CFO affect the profitability of real estate and construction companies? Evidence from Vietnam. [PDF]

Heliyon
Nguyen TTC, Nguyen CV.
europepmc   +1 more source

Credit risk contagion of supply chain finance: An empirical analysis of supply chain listed companies. [PDF]

PLoS One
Geng X, Han B, Yang D, Zhao J.
europepmc   +1 more source

Effects of competition and ownership on the simultaneous relationship between bank risk and capital: Evidence from an emerging economy of Bangladesh. [PDF]

PLoS One
Zheng C, Chowdhury MM, Gupta AD, Islam MN.   +3 more
europepmc   +1 more source

Inhibiting or exacerbating? Digital financial inclusion and renewable energy efficiency. [PDF]

Sci Prog
Zheng J, Liu B, Huang Y.
europepmc   +1 more source

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The Effect of Investment in Transportation Infrastructure on the Debt-to-GDP Ratio

Transport Reviews, 2011
This paper examines the relationship between investment in transportation infrastructure capital and the debt-to-gross domestic product (GDP) ratio. We analyse the effect of bringing forward investment originally planned for future years to be executed during times of economic crisis and also consider the possible advantages of carrying out such ...
Charles Solomon, Gilat Beniad, Doron Lavee   +2 more
openaire   +3 more sources

Application of Support Vector Machines in Debt to GDP Ratio Forecasting

2006 International Conference on Machine Learning and Cybernetics, 2006
This paper deals with the application of a novel neural network technique, Support Vector Machine (SVM), in financial time series forecasting. This study applies SVM to predict the debt to GDP ratio index. The objective of this paper is to examine the feasibility of SVM in foreign debt risk forecasting by comparing it with a back-propagation (BP ...
Chong Wu, Pu Chen
openaire   +3 more sources