Results 131 to 140 of about 88,606 (298)

Imagining sufficiency through collective changes as satisfiers

open access: yesBuildings & Cities
How can people imagine ways of achieving desirable energy futures in cities, oriented towards sufficiency? Building on the notion of sufficiency understood as avoiding demand while meeting human needs, this paper discusses the results of seven ...
Orlane Moynat, Marlyne Sahakian
doaj   +1 more source

Environmental Tax Reform and the "Double Dividend" Hypothesis in a Small Open Economy. [PDF]

open access: yesInt J Environ Res Public Health, 2019
Zhou Z, Zhang W, Pan X, Hu J, Pu G.
europepmc   +1 more source

CLAIMING SOCIAL HOUSING FUTURES: Value, Risk and the Temporal Politics of Income Strip Financing in London

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract Asset managers, private equity firms and other institutional investors have assumed an increasingly important role in the ownership and management of housing and infrastructure since the Global Financial Crisis. This article analyses how social housing in London is being transformed into a financial asset through an analysis of ‘income strip ...
Aretousa Bloom, Joe Penny
wiley   +1 more source

The Start-Up and Growth Stages in Enterprise Formation: The “New View” of Dividend Taxation Reconsidered [PDF]

open access: yes
Early-stage uncertainty makes the initial cost of capital greater than the expansion-stage one. Tax effects on enterprise formation, entrepreneurial effort and quality, and on capital costs are derived. For an incorporated enterprise (i) the entrepreneur’
Jouko Ylä-Liedenpohja   +2 more
core  

Quid Pro Quo? Private Information Flows in Shareholder Activism: Evidence from Mutual Fund Families

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper hypothesizes that information flows from target firms to large shareholders during activist campaigns and that these flows have governance consequences. Focusing on actively managed mutual fund families, we find that informed trading by large‐holding fund families increases during activist campaigns relative to smaller‐holding fund ...
EUNJEE KIM, HAI PHAM
wiley   +1 more source

Generalizing the Classical Remainder Theorem: A Reflection-Based Methodological Strategy

open access: yesFoundations
The framework of this paper is the presentation of a case study in which university students are required to extend a particular problem of division of polynomials in one variable over the field of real numbers (as generalizing action) clearly influenced
Salvador Cruz Rambaud
doaj   +1 more source

Recycling of eco-taxes, labor market Effects and the true cost of labor - A CGE analysis [PDF]

open access: yes
Computable general equilibrium (CGE) modeling has provided a number of important insights about the interplay between environmental tax policy and the pre-existing tax system.
Andreas Löschel, Klaus Conrad
core  

Pseudonyms, Propaganda, and Prints: The Life and Political Caricatures of William Dent, 1782–931

open access: yesJournal for Eighteenth-Century Studies, EarlyView.
Abstract ‘Dent was probably an amateur and nothing is known of his life’, state Bryant and Heneage. Despite contributing to caricature's ‘golden age’, William Dent remains overlooked compared to contemporaries like James Gillray. Dent's extensive portfolio (1782–93) and rumoured role as a Pittite propagandist have not secured his place in the canon of ...
Callum D. Smith
wiley   +1 more source

Dividend taxation and Corporate investment: A comparative study between the classical system and imputation system of dividend taxation in the United States and Australia. [PDF]

open access: yes
In recent times a number of countries initiated some important tax reforms to eliminate the distortions of double taxation. In this context, Australia adopted a dividend imputation system in 1987, while the US employed the 1986 Tax Reform Act (TRA).
Bhavish Jugurnath   +2 more
core  

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