Results 131 to 140 of about 496 (271)
Tax cuts and tax compliance: evidence from grants to Green municipalities
Fiscal Studies, EarlyView.Abstract This work examines whether a reduction in a salient local tax can increase tax compliance. To achieve identification, we leverage a quasi‐natural experiment occurring in Italy: since 2016, a regional law has granted a reduction in the waste tax burden for inhabitants of municipalities with an efficient waste collection system.
Pasquale Giacobbe +3 more
wiley +1 more source
Variational inequalities associated with the semigroups generated by fractional Kolmogorov operators
In this paper we consider fractional Kolmogorov operators defined, in $\mathbb{R}^d$, by \[Λ_κ=(-Δ)^{α/2}+\fracκ{|x|^α} x\cdot \nabla,\] with $α\in (1,2)$, $α<(d+2)/2$ and $κ\in \mathbb{R}$. The operator $Λ_α$ generates a holomorphic semigroup $\{T_t^α\}_{t>0}$ in $L^2(\mathbb{R}^d)$ provided that $κ<κ_c$ where $κ_c$ is a critical coupling ...
Betancor, Jorge J. +2 more
openaire +2 more sources
Using home‐equity release to strengthen retirement incomes: potential and challenges
Fiscal Studies, EarlyView.Abstract Using comprehensive administrative data on Danish retirees’ wealth, this paper documents how home‑equity holdings vary across age, income and wealth groups. We show – using simulated equity‑extraction scenarios – that accessing home equity could substantially increase retirement replacement rates throughout the socio‐economic distribution ...
Svend E. Hougaard Jensen +2 more
wiley +1 more source
Real Effects of Subjectivity in Measuring Fair Values
Journal of Accounting Research, EarlyView.ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN +3 more
wiley +1 more source
Dutch dilemma: Housing prices and flood risk exposure
Real Estate Economics, EarlyView.Abstract This article studies the impact of flood risk exposure on housing prices in a major river delta. Analyzing 1.8 million property transactions from 1998 to 2023 in the Netherlands, we find an average price discount of 1.1%. We observe considerable heterogeneity in price effects driven by exposure intensity, institutional settings that vary ...
Piet Eichholtz +2 more
wiley +1 more source
Математички билтен/BULLETIN MATHÉMATIQUE DE LA SOCIÉTÉ DES MATHÉMATICIENS DE LA RÉPUBLIQUE MACÉDOINE, 2021 BUDAK, HÜSEYİN +4 more
openaire +2 more sources
A hybrid Tiebout model with vintage housing
Real Estate Economics, EarlyView.Abstract This article examines how spatial variation in housing ages affects income segregation in US cities. We develop a dynamic general equilibrium hybrid Tiebout model with durable housing that combines local public finance and urban land use theories.
Kuzey Yilmaz, Muharrem Yesilirmak
wiley +1 more source
Home foreclosure discounts in auctions without reserve prices
Real Estate Economics, EarlyView.Abstract This article estimates foreclosure discounts in Cape Town, South Africa, where, until 2019, foreclosure auctions occurred without reserve prices. Using newly constructed data linking sheriff auction notices to the universe of property transactions, rich property characteristics, and municipal service‐request records, I document large ...
Allan Davids
wiley +1 more source
Do Training Programmes Improve Awareness of Sustainable Finance?
Accounting &Finance, EarlyView.ABSTRACT Many initiatives worldwide aim to improve financial knowledge through training programmes at different levels of education. In this context, it is worth highlighting that sustainable finance knowledge should receive attention in line with the global challenges (climate change, social and economic inequalities, etc.) society is facing ...
Carmen González‐Velasco +8 more
wiley +1 more source
On the sharp Hardy inequality in Sobolev–Slobodeckiĭ spaces
We study the sharp constant in the Hardy inequality for fractional Sobolev spaces defined on open subsets of the Euclidean space. We first list some properties of such a constant, as well as of the associated variational problem.
Bianchi F., Zagati A. C., Brasco L.
core +1 more source