Results 21 to 30 of about 3,437,394 (290)

Financial Transaction Taxes, Market Composition, and Liquidity [PDF]

The Journal of Finance, 2017
We use the introduction of a financial transaction tax (FTT) in France in 2012 to test competing theories on its impact. We find no support for the idea that an FTT improves market quality by affecting the composition of trading volume. Instead, our results are in line with the hypothesis that a lower trading volume reduces liquidity, and thereby ...
Jean-Edouard Colliard, Peter Hoffmann
openaire   +2 more sources

The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange [PDF]

بررسی‌های حسابداری و حسابرسی, 2014
This paper examines the relationship between corporate governance mechanisms and tax gap. Independence of the Board, duality role of the CEO, institutional shareholders, state ownership, existence of the internal audit, audit opinion, changing of the ...
Hamzeh Didar, Gholamreza Mansourfar, Mehdi Kafami   +2 more
doaj   +1 more source

Taxing financial transactions in fundamentally heterogeneous markets [PDF]

Economic Modelling, 2016
The recent global financial crisis has revived a well-honored debate on the desirability and feasibility of taxing financial activities to curb speculation and promote price stability. In this paper we apply agent-based computational techniques to explore this issue in a multi-market environment in which the processes driving the fundamental value of ...
Gaffeo, Edoardo, Molinari, Massimo
openaire   +1 more source

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

Daň z finančných transakcií v Slovenskej republike – pozitívny príklad alebo ekonomické riziko?

Acta Universitatis Carolinae Iuridica
This article discusses the financial transaction tax as one of the consolidation measures introduced in the Slovak Republic with the aim of improving public finances.
Miroslav Štrkolec, Ladislav Hrabčák
doaj   +1 more source

Financial Transactions Tax: Panacea, Threat or Damp Squib? [PDF]

The World Bank Research Observer, 2009
Attempts to raise a significant percentage of GDP in revenue from a broad-based financial transactions tax are likely to fail both by raising much less revenue than expected and by generating far-reaching changes in economic behaviour. Although the side-effects would include a sizable restructuring of financial sector activity, this would not occur in ...
Honohan, Patrick, Yoder, Sean
openaire   +3 more sources

Transaction costs and informational cascades in financial markets: theory and experimental evidence [PDF]

, 2006
We study the effect of transaction costs (e.g., a trading fee or a transaction tax, like the Tobin tax) on the aggregation of private information in financial markets.
Marco Cipriani, Cipriani, Marco, Guarino, A., Guarino, Antonio, Antonio Guarino, Cipriani, M.   +5 more
core   +1 more source

Voluntary Collective Action to Address Growing Agricultural Challenges in Two Countries: Experimental Insights and Commonalities

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We conducted two framed field economic experiments with citrus farmers in Florida, United States and soybean farmers in Argentina to investigate their willingness to coordinate pest and weed management efforts. Despite the contrast between these two agricultural contexts, we find striking behavioral commonalities.
Ariel Singerman, Sergio H. Lence
wiley   +1 more source

The impact of Zimbabwe’s Intermediated Money Transfer Tax (IMTT) on electronic transactions and financial inclusion: a Difference-in-Differences approach

Cogent Economics & Finance
The research uses a Difference-in-Differences approach to examine the impact of Zimbabwe’s Intermediated Money Transfer Tax (IMTT), a 2% tax on electronic money transfers introduced through Statutory Instrument 205 of 2018 and fully operational from Q1 ...
Ndava Constantine Mupondo, Caret Nduna Ncube, Shadreck Ndinde   +2 more
doaj   +1 more source

Investigating the Asymmetric Relationship of Tax Revenue and Financial Development: NARDL Approach [PDF]

Iranian Journal of Economic Studies
In oil-dependent economies like Iraq, understanding the asymmetric impacts of positive and negative shocks in the relationship between financial development and tax revenue is essential.
Ahmed Obaid Ali Al-Tameemi, Sakineh Sojoodi, Mohammad Mahdi Barghi Oskooee   +2 more
doaj   +1 more source