Results 31 to 40 of about 6,452 (297)

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

SSRN Electronic Journal, 2017
ABSTRACTWe 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 in ...
Colliard, Jean-Edouard, Hoffmann, Peter
openaire   +2 more sources

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

Tax risk-management analysis: Comparison between the United States of America, the United Kingdom and South Africa

Journal of Economic and Financial Sciences, 2014
Tax risk-management (TRM) is a little-studied area of corporate governance, despite the proliferation of ever more complex tax legislation that can have a material impact on the sustainability of organisations.
Talya Segal, Warren Maroun
doaj   +1 more source

THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK

Polityki Europejskie, Finanse i Marketing, 2023
The article assesses the transaction of contributing a trademark created during business activity to a newly established company in the context of the principle of the advantage of substance over form and applicable tax law provisions.
Edyta Piątek
doaj   +1 more source

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

SSRN Electronic Journal, 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

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

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross, Wesley M. Zebrowski, Julia C. D. Valliant   +2 more
wiley   +1 more source

The impact of taxation policies on financial market efficiency: A mixed-method study using online financial data [PDF]

Megatrend Revija
This study examines the impact of taxation policies on financial market performance through a mixed-methods analysis of 15 developed and emerging economies from 2010 to 2024.
Wei Wan
doaj   +1 more source

Causal-Comparative Macroeconomic Behavioral Study: International Corporate Financial Transfer Pricing in the United States [PDF]

Financial Markets, Institutions and Risks, 2020
This research paper summarizes the ideas of maximization of corporate welfare and basic firm theory, transfer prices among corporate subsidiaries have been found to complicate performance evaluations of subsidiaries and the parent company.
Karina Kasztelnik
doaj   +1 more source