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Is Financial VAT Neutral to Financial Sector Size?
Economics: Journal Articles, 2016 The influence of the taxation of financial services in VAT on financial sector size is analyzed empirically. The authors use data from 36 countries of the European Union and the OECD for the period between 1961 and 2012. Dynamic panel data techniques are used, concretely the GMM System. An unbalanced panel is handled.
Julio López-Laborda, Guillermo Peña
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Cryptocurrency energy consumption: Analysis, global trends and interaction [PDF]
Environmental Economics, 2023 The rapid spread of cryptocurrencies is one of the most relevant trends today. One of the significant risks of their spread is the increase in energy consumption, which has a negative impact on the environment due to carbon emissions.
Yevhen Bublyk +2 more
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The Implication of Corporate Social Responsibility on the Strategic Risk of the Listed Firms in Nigeria [PDF]
ACRN Journal of Finance and Risk Perspectives, 2023 This study focuses on the implications of corporate social responsibility (CSR) on the strategic risk of the listed financial and non-financial firms in Nigeria.
Stephanie M. Chondough
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Riset Akuntansi dan Keuangan Indonesia, 2022 This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance’s role in moderating these associations.
Eta Fasita +2 more
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ISSUES AND CHALLENGES FOR DEVELOPING CORPORATE SUKUK: LESSONS FROM AN INDONESIAN CASE STUDY [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 This research is trying to find the issues, challenges, and strategies development of corporate sukuk in Indonesia. This objective arises because the level of supply and demand for corporate sukuk in Indonesia is still prolonged.
Nasution L.Z.
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Search for statistically approved criteria for identifying money laundering risk [PDF]
Banks and Bank Systems, 2020 The paper focuses on the theoretical justification and theoretical foundations of using statistical criteria for identifying money laundering risk as a tool to prevent and counteract the legalization of bank clients’ proceeds.
Olesia Lebid, Oleksandr Veits
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Taxation and the Financial Sector [PDF]
SSRN Electronic Journal, 2010 Abstract In the aftermath of the 2008 financial crisis, a variety of taxes on financial institutions have been proposed or enacted. The justifications for these taxes range from punishing those deemed to have caused or unduly profited from the crisis, to addressing the budgetary costs of the crisis, to better aligning banks’ and bank ...
Shackelford, Douglas A. +2 more
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Operational Risks in Financial Sectors [PDF]
Advances in Decision Sciences, 2012 A new risk was born in the mid-1990s known as operational risk. Though its application varied by institutions—Basel II for banks and Solvency II for insurance companies—the idea stays the same. Firms are interested in operational risk because exposure can be fatal. Hence, it has become one of the major risks of the financial sector.
Elias Karam, Frédéric Planchet
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Land, 2022 The development and use of urban land is a major source of carbon emissions. How to reduce carbon emissions in the process of urban land use without harming the economy has become an extremely important issue. This paper integrating carbon emissions into
Han Chen, Chunyu Meng, Qilin Cao
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The limits of internal devaluation: Switzerland during the great depression
Swiss Journal of Economics and Statistics, 2022 During the Great Depression, countries endowed with abundant gold reserves were not able to leave the gold standard and devalue their currencies until the mid-1930s. Instead, they were forced to go down the road of internal devaluation.
Peter Rosenkranz +2 more
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