Results 171 to 180 of about 337,466 (331)

A Structural Model of Mortgage Offset Accounts in the Australian Housing Market*

Economic Record, EarlyView.
I study a novel institutional feature of Australian housing markets: the widespread use of mortgage offset accounts. These accounts reduce mortgage interest costs and increase mortgage liquidity. I build a heterogeneous agent life‐cycle model of the Australian housing market to study who uses and benefits from these mortgage products.
James Graham
wiley   +1 more source

Optimal exchange rate policy in a low interest rate environment [PDF]

This paper examines optimal exchange policy when nominal interest rates are unusually low, as experienced by several Asian economies and Japan since July 2006.
Pavasuthipaisit, Robert
core   +1 more source

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

Journal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER, JOHN GALLEMORE, JARON WILDE   +2 more
wiley   +1 more source

Irrational beliefs in Bahasa Malaysia and Mandarin speaking populations: the cross-cultural validation of the irrational performance beliefs inventory. [PDF]

BMC Psychol
Michel-Kröhler A, Wong M, Turner MJ.
europepmc   +1 more source

Prospective Changes in Tax Law and the Value of Depreciable Real Estate [PDF]

The Economic Recovery Tax Act of 1981 significantly reduced the taxation of income-producing properties by accelerating tax depreciation on both new and, especially, existing properties. A partial reversal of the 1981 legislation appears likely.
David C. Ling, Patric H. Hendershott
core  

Clearing the Air: How Fine Particulate Matter Regulations Reshape Farmland Values in U.S. Corn and Soybean Regions

Journal of Agricultural Economics, EarlyView.
ABSTRACT We investigate the impact of air quality regulations targeting fine particulate matter (PM2.5) on farmland values in corn and soybean producing counties in the United States over the period 1997–2022. Using self‐reported farmland value data from the Agricultural Census and county‐level pollution classifications provided by the Environmental ...
Cécile Couharde, Rémi Generoso
wiley   +1 more source

Health facility cost of caesarean delivery at tertiary level hospital in Tunisia using time-driven activity-based costing. [PDF]

BMC Pregnancy Childbirth
Amara A, Ghardallou M, Bannour I, Gara A, Limam M, Khairi H, Mtiraoui A.   +6 more
europepmc   +1 more source

Retention rates, re-investment and depreciation in European office markets [PDF]

The retention rate of a company has an impact on its earnings and dividend growth. Lease structures and performance measurement practice force real estate investment managers to adopt full distribution policies.
Baum, Andrew, Turner, N.
core  

Insights from the Presidential Addresses to the Agricultural Economics Society

Journal of Agricultural Economics, EarlyView.
ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley   +1 more source

A Study of the Microdynamics of Early-Childhood Learning. [PDF]

J Polit Econ
Heckman J, Zhou J.
europepmc   +1 more source