Results 81 to 90 of about 279,461 (228)
Dividend Taxation, Share Repurchases and the Equity Trap [PDF]
This paper reconsiders the effects of dividend taxation. Particular attention is paid to the form of the “equity trap”, that is, the extent to which cash paid to the shareholders must be taxed as dividends. Our analysis shows that Sinn’s (1991) criticism
Jan Södersten, Tobias Lindhe
core
Psychology &Marketing, EarlyView.ABSTRACT Artificial intelligence (AI) is rapidly reshaping modern marketing practice, yet whether this technology will ultimately advance or hinder diversity, equity, and inclusion in the marketplace remains unknown. On the one hand, AI promises to deliver better, more powerful services and products to a wider customer base. On the other hand, however,
Darius‐Aurel Frank +4 more
wiley +1 more source
The Ownership and Industry Effects of Corporate Dividend Policy in India, 1961-2007 [PDF]
The cross-sectional trends in dividends are investigated at an aggregate level of ownership (i.e. closely/largely held and regulated firms), and at disaggregate level across 20 industries to examine how Indian Private Corporate Sector appropriated its ...
Kamat, Manoj S.
core +1 more source
Linking Environmental Health and Civic Health: An Analysis of Air Pollution and Charitable Giving
Nonprofit Management and Leadership, EarlyView.ABSTRACT This study examines the effect of air pollution on charitable giving. We suggest that the burdens associated with poor air quality are associated with a dampening of civic and philanthropic engagement. Analyzing 12 years of county‐level data from the United States with fixed‐effects OLS and instrumental variables regressions, we identify a ...
Gregory D. Saxton +6 more
wiley +1 more source
Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax [PDF]
The introduction of the 2006 Norwegian shareholder income tax was announced in advance, and it increased top marginal tax rates on individual dividend income from zero to 28 percent.
Annette Alstadsæter, Erik Fjaerli
core
Nonprofit Management and Leadership, EarlyView.ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid +2 more
wiley +1 more source
Remote Sensing in Ecology and Conservation, EarlyView.Visualization of the pipeline is divided into two primary segments: automated (i.e., the user adapts the code directly to build a custom computer vision model) and human‐in‐the‐loop (i.e., the user manually evaluates the output of the model). In step 1, raw imagery data are selected for training and testing datasets; ideally, these datasets are ...
Lindsay Veazey +3 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Poverty alleviation is a critical concern in developing countries. China launched the Targeted Poverty Alleviation (TPA) program and implemented a series of anti‐poverty initiatives, aiming to reduce poverty and enhance the well‐being of rural households.
Shiyu Yan +3 more
wiley +1 more source
Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results (Rev) [PDF]
Dividends seem to be more heavily taxed than capital gains. Why then do corporations pay dividends rather than repurchasing shares or retaining earnings?
David F. Bradford, Roger H. Gordon
core
Sustainable Development, EarlyView.ABSTRACT The ubiquitous proliferation of artificial intelligence (AI) technologies across contemporary global economic systems necessitates a comprehensive empirical examination of their environmental ramifications, particularly with respect to environmental sustainability paradigms.
Brahim Bergougui
wiley +1 more source