Results 171 to 180 of about 5,322 (297)

DEFERRED TAXES IN THE ECONOMY

Вестник Алтайской академии экономики и права
M.M. Bogdanova, D.V. Strelnikov
openaire   +1 more source

How Does Progressivity Affect the Tax Cut Multiplier?

International Economic Review, EarlyView.
ABSTRACT How does the targeting of personal income tax cuts affect the output multiplier? This paper provides quantitative evidence using a heterogeneous‐agent New‐Keynesian model calibrated to match US distributions of income, wealth, marginal tax rates, and marginal propensities to consume.
Christian Gillitzer
wiley   +1 more source

Whose bias gets coded? Psychology's role in decolonizing AI. [PDF]

Front Psychol
Lakshmi S D, Mohan V, Reeja PS, Alexander E, Varghese N, Kurian A.   +5 more
europepmc   +1 more source

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source

CEO Narcissism and Related Party Transactions

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the association between CEO narcissism and the likelihood of engaging in related party transactions (RPTs) and its influence on the value implications of these transactions. Furthermore, we investigate the effect of board monitoring on the relationship between CEO narcissism and the value effects of RPTs. We find that CEO narcissism
Anwer S. Ahmed, Bilal Al‐Dah, Mustafa A. Dah, Moataz El‐Helaly   +3 more
wiley   +1 more source

Population aging and corporate tax avoidance: Suppression or promotion? [PDF]

PLoS One
Qi L, Liang P.
europepmc   +1 more source

Regulating Uncharted Waters: The EU Platform Work Directive Between Uncertainty, Lobbyism and Politicisation

JCMS: Journal of Common Market Studies, EarlyView.
Abstract In 2024, the EU adopted a much‐debated directive on improving working conditions in platform work, which aims to facilitate the correct classification of people performing platform work and regulates the use of algorithmic management. The initiative attracted intense lobbying from digital platforms and trade unions, whilst dividing the member ...
Sven Schreurs
wiley   +1 more source

Macroeconomic fluctuations and the prioritization of healthcare funding by local governments: longitudinal evidence from 5461 Brazilian municipalities. [PDF]

Health Policy Plan
Arruda H, Codazzi K, Rocha R, Suhrcke M, Hone T.   +4 more
europepmc   +1 more source

To Be or Not to Be a Worker: Legal Uncertainty and Precarious Employment in the European Union

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Precarious employment has gradually moved onto the European Union (EU) policy agenda, so far culminating in the proclamation of the European Pillar of Social Rights (the Pillar). However, the effectiveness of these renewed social ambitions is challenged by legal uncertainty and entangled in ongoing political and legal disputes over the ...
Dorte Sindbjerg Martinsen, Lucía López Zurita, Urška Šadl   +2 more
wiley   +1 more source

Treasurer's Report for Financial Year (FY) 2023. [PDF]

Mol Biol Evol
Muyle A.
europepmc   +1 more source