Taxation and the Cost of Capital: The "Old" View, the "New" View and Another View [PDF]
This paper is a critical survey of the recent literature on the tax effects on corporate finance and investment decisions. It corrects a common misinterpretation of the "new" view, emphasizes the cushion effect of financial optimization, dismisses the ...
Hans-Werner Sinn
core
How Much Do Taxes Discourage Incorporation. [PDF]
One of the most basic distortions created by the double taxation of corporate income is the disincentive to incorporate. In this paper, we investigate the extent to which the aggregate allocation of assets and taxable income in the U.S. between corporate
Jeffrey K. MacKie-Mason, Roger H. Gordon
core
Improved GA-LNS Algorithm for Solving Vehicle Path Problems Considering Carbon Emissions
Applied SciencesLogistics, as a significant field for achieving energy-saving and carbon reduction goals, is recognized as a crucial direction for realizing the global “double carbon” objective, while vehicle path optimization is an effective method for promoting energy
Feng Cheng, Shuchun Jia
doaj +1 more source
Inflation adjustments of financial statements : application of international accounting standard 29 : financial reporting in hyperinflationary economies [PDF]
The Bank's draft Operational Directive on Financial Sector Operations requires the adjustment of financial statements in countries where the cumulative inflation rate over three years approaches or exceeds 100 percent.
Goldschmidt, Yaaqov, Yaron, Jacob
core
Characterization of human recombinant N-acetylgalactosamine-6-sulfate sulfatase produced in Pichia pastoris as potential enzyme for Mucopolysaccharidosis IVA treatment [PDF]
, 2019 Alméciga-Díaz, Carlos J +7 more
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Dynamics and controls flight testing of the X-29A airplane [PDF]
A brief description of the flight control system of the X-29A forward-swept-wing flight demonstrator is followed by a discussion of the flight test techniques and procedures in the area of flight dynamics and control.
Gera, J.
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Getting the noise out: filtering early GNP estimates [PDF]
An analysis of the U.S. Department of Commerce's provisional estimates of GNP as estimates that are contaminated with measurement error; investigates a means of adjusting the numbers to remove the error and to produce more accurate predictions of the ...
John Scadding
core
Inflation and the Stock Market [PDF]
This paper discusses a crucial cause of the failure of share prices to rise during a decade of substantial inflation. Indeed, the share value per dollar of pretax earnings actually fell from 10.82 in 1967 to 6.65 in 1976. The analysis here indicates that
Martin Feldstein
core
Tax Harmonization and Tax Competition in Europe [PDF]
Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates
Hans-Werner Sinn
core
Effect of alloy chemistry and exposure conditions on the oxidation of titanium [PDF]
Multiwall is a new thermal protection system concept for advanced space transportation vehicles. The system consists of discrete panels made up of multiple layers of foil gage metal.
Clark, R. K., Shenoy, R. N., Unnam, J.
core +1 more source