Results 41 to 50 of about 282,089 (298)
Учёт. Анализ. Аудит, 2022 The tax system of any country as a tool to fill the budget is never static, constantly subject to development and improvement, so it is relevant to study and apply its progressive elements used by different states. The subject of the study is the current
E. Yu. Sidorova
doaj +1 more source
Tax Policy and Farm Organization
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley +1 more source
Estimando o Prêmio de Mercado Brasileiro [PDF]
RAC: Revista de Administração Contemporânea, 2011 Risky investments assume that profits are on average higher than those obtained from risk-free assets; this difference is traditionally called an equity risk premium.
Luciana Ribeiro Chalela +3 more
doaj
Taxing Stock Dividends and Economic Theory [PDF]
, 1974 Since 1936, the Internal Revenue Code has treated elective stock dividends on common stock, which are taxed on receipt as shareholder ordinary income gain, differently from pro rata stock dividends on common, which are received tax-free.
Cohen, Stephen B
core +1 more source
Design‐for‐Benchmarking in Soft Robotics: Navigating Component‐System Dichotomy
Advanced Intelligent Systems, EarlyView.Soft robotics faces a profound evaluation challenge: the Component‐System Dichotomy, where isolated component tests fail to predict integrated performance. This article presents a systematic survey of critical reporting gaps across actuation, sensing, and control.
Matteo Lo Preti +4 more
wiley +1 more source
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Estimation of Tobin’s q Investment Function with Respect to Corporate Tax in Iran [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2004 Tobin’s q model is one of the most important neoclassical investment theories which has been used in various empirical studies. In this paper, using the theory and panel data, the relationship between the investment by the Iranian firms & the corporate ...
Mohammad Ali Falahi, Ali Cheshmi
doaj
Anatomical Sciences Education, EarlyView.Abstract According to Nietzsche, “In every real [adult], a child is hidden that wants to play.” In everyday life, playfulness and competition can make routine or dull tasks more engaging and can offer educators opportunities to engage a learner in a more entertaining or interactive manner.
Judi Laprade
wiley +1 more source
Power identities for Lévy risk models under taxation and capital injections
Stochastic Systems, 2014 In this paper we study a spectrally negative Lévy process which is refracted at its running maximum and at the same time reflected from below at a certain level. Such a process can for instance be used to model an insurance surplus process subject to tax
Hansjörg Albrecher, Jevgenijs Ivanovs
doaj +1 more source
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source