Results 11 to 20 of about 88,606 (298)

Bank stability and dividend policy

open access: yesCogent Economics & Finance, 2021
Relying on a US bank sample, we document the double-edged sword of dividends on the bank's riskiness. Paying dividends exposes banks to stricter market discipline, then decreases the risk-taking behaviors of bank management compared with non-payers ...
Dung Viet Tran
doaj   +1 more source

The Double Dividend of Postponing Retirement [PDF]

open access: yesInternational Tax and Public Finance, 2003
Early retirement seems to plague social security systems in a number of European countries. In this paper we argue that delaying retirement may have two positive effects: it is likely to partially restore the financial balance of the system, and it may foster redistribution among retirees.
Cremer, Helmuth, Pestieau, Pierre
openaire   +2 more sources

Risk and self-optimization analysis of the carbon tax policy based on scenario simulation

open access: yesEnvironmental Research Communications, 2023
The double dividend of the carbon tax policy has been a controversial topic. To comprehensively evaluate the benefits and risks brought by the carbon tax policy and contribute to China’s emission reduction goals, this paper establishes a carbon tax ...
Kanghui Zhang, Long Lu
doaj   +1 more source

Assessing the Impacts of Carbon Tax and Improved Energy Efficiency on the Construction Industry: Based on CGE Model

open access: yesBuildings, 2022
The rapid development of energy consumption and carbon emissions in the construction industry poses an enormous and negative challenge for China’s energy and environment. While maintaining moderate economic growth, it is particularly important to realize
Qiang Du   +4 more
doaj   +1 more source

Impacts of Potential China's Environmental Protection Tax Reforms on Provincial Air Pollution Emissions and Economy

open access: yesEarth's Future, 2020
China's environmental protection tax (EPT) has been implemented since the beginning of 2018 to control environmental issues (e.g., air pollution). The current EPT law indicates that tax revenues are given to provincial governments without return. However,
Xiurong Hu   +6 more
doaj   +1 more source

Dividend Policy and Elimination of Double Taxation of Dividends* [PDF]

open access: yesAsia-Pacific Journal of Financial Studies, 2011
AbstractTaiwan eliminated double taxation of dividends in 1999, and allowed firms to repurchase stocks from July 2000. Taiwanese firms tend to pay dividends as opposed to repurchasing stock, even with zero tax on capital gains, and firms pay larger dividends after the elimination of double taxation of dividends.
Lanfeng Kao, Anlin Chen
openaire   +1 more source

Tales and details on dividend definition in double taxation conventions

open access: yesRevista de Derecho Fiscal, 2023
El término dividendos, se utiliza en muchas áreas del derecho con fines específicos. En particular, en los tratados fiscales, dividendo se emplea para distribuir el poder tributario entre los Estados contratantes.
Jose Manuel Castro Arango
doaj   +1 more source

Coordinated Development Strategy of the Beijing-Tianjin-Hebei Region and Regional Economic Convergence [PDF]

open access: yesSHS Web of Conferences, 2023
This paper selected panel data of Beijing-Tianjin-Hebei and other eastern regions except Beijing- Tianjin-Hebei from 1999 to 2018. The economic convergence model, double difference method and twoway fixed effect model are used to study the influence of ...
Zhang Chaohua, Yang Weizheng
doaj   +1 more source

Generating and capitalizing on the demographic dividend potential in sub-Saharan Africa: a conceptual framework from a systematic literature review [version 1; peer review: 1 approved, 2 approved with reservations]

open access: yesGates Open Research, 2020
Background: Africa will double its population by 2050 and more than half will be below age 25. The continent has a unique opportunity to boost its socioeconomic welfare.
Carolina Cardona   +7 more
doaj   +1 more source

Redistributing environmental tax revenue to reduce poverty in South Africa: The cases of energy and water

open access: yesSouth African Journal of Economic and Management Sciences, 2014
South Africa, as an upper middle-income, resource-intensive developing country with an open economy, has to find innovative ways to combat poverty, promote economic growth and reduce the intensity of resource use, simultaneously.
JH Van Heerden   +9 more
doaj   +1 more source

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