Results 81 to 90 of about 88,606 (298)

Cross-border Intra-group Hybrid Finance and International Taxation [PDF]

open access: yes, 2010
In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification
Eberhartinger, Eva   +2 more
core   +1 more source

Different Conditions, Yet Similar Outcomes: How Interaction Between Policy Areas Enabled Carbon Tax Adoption in Sweden and Mexico

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT The interest in putting a price on carbon emissions is increasing in pace with the urgency of climate change. In this article we compare the adoption of one such policy instrument, carbon taxation, in the cases of Sweden and Mexico. We use a theoretical framework that focuses on economic and environmental factors influencing the policy process
Jakob Skovgaard   +3 more
wiley   +1 more source

Time Integrals Under the Black–Scholes–Merton and Margrabe Economies

open access: yesJournal of Futures Markets, EarlyView.
ABSTRACT The problem of integrating the Black, Scholes, and Merton (BSM) formula with respect to the time variable is paramount for an economist. Inspired by the real options literature, Shackleton and Wojakowski offer analytic formulae for valuing finite maturity (profit) caps and floors that are contingent on continuous flows following a lognormal ...
José Carlos Dias   +3 more
wiley   +1 more source

Double Dividend in an Endogenous Growth Model with Pollution and Abatement [PDF]

open access: yes
This paper discusses wether by implementing an environmental tax reform, a government may achieve a double dividend. We consider the simplest endogenous growth model (AK model) and include a negative environmental externality in the utility function ...
Esther Fernández   +2 more
core  

Further Findings on the Intergenerational Transmission of Alcohol Consumption

open access: yesHealth Economics, EarlyView.
ABSTRACT Using 43,817 parent–child pairs from 23 waves of the HILDA Survey, I study the intergenerational transmission of alcohol use within a rational model of trait transmission. Transmission is predominantly same‐sex: the mother–daughter elasticity is 0.10 and the father–son elasticity is 0.09; there is no father–daughter effect.
Sergey Alexeev
wiley   +1 more source

Impact of cross-border e-commerce policy on urban green development performance: evidence from prefecture-level cities in China

open access: yesFrontiers in Sustainable Cities
Cross-border e-commerce significantly fuels economic expansion in cities, particularly impacting the green development performance of export-oriented developing countries. This paper employs a super-SBM model for evaluating the performance of urban green
Heng Wang   +4 more
doaj   +1 more source

The influence of the CEO in listed family businesses

open access: yesIntangible Capital, 2019
Objective: Our objective is to analyze the influence that the type of CEO has on the management of listed family businesses in Spain, distinguishing between whether the CEO is a family member or not.
Jose Luis Gallizo   +2 more
doaj   +1 more source

Modelling the regional economic impacts of road pricing in an interregional general equilibrium framework [PDF]

open access: yes
In Denmark in recent years there has been a substantial debate both popular and academic concerning the consequences of introducing road pricing - both the regional consequences and whether road pricing gives a double dividend by reducing environmental ...
Bjarne Madsen, Chris Jensen-Butler
core  

Brexit and Its Impact on EU Financial Markets

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the impact of Brexit on volatility spillovers across the EU countries. We introduce a Brexit intensity measure that assigns an intensity score reflective of the financial markets' reaction to the events that occurred as Brexit negotiations began to unfold.
Marwan Izzeldin   +3 more
wiley   +1 more source

Does the Self-employment Policy Reduce Unemployment and Increase Employment? Empirical Evidence from the Czech Regions

open access: yesCentral European Journal of Public Policy, 2017
Empirical evidence related to the effectivity and outcomes of the self-employment programmes in the Central and Eastern Europe is still very rare, despite the important role of entrepreneurship in the economic development of post-communist economies. The
Dvouletý Ondřej
doaj   +1 more source

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