Results 261 to 270 of about 73,629 (289)

The Impact of Brexit Disclosure on Trade Credit

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT The Financial Reporting Council (FRC) issued guidance for companies regarding the disclosure of significant changes in principal risks. We explore the nexus between Brexit disclosure and trade credit decisions. Our findings suggest a positive relationship between Brexit disclosure and trade credit decisions; however, this relationship varies ...
Mahmoud Elmarzouky   +3 more
wiley   +1 more source

A Novel Metric for Corporate Environmental Responsibility and Its Impact on Investment Inefficiency

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study aims to establish a new measurement standard for quantifying Corporate Environmental Responsibility (CER) information and activities disclosed by enterprises and to examine the relationship between CER and investment inefficiency (IIE), with a specific focus on the mediating role of information asymmetry (IA).
Yadong Wang   +2 more
wiley   +1 more source

The Credit Channel of Monetary Transmission in the US: Is It a Bank Lending Channel, a Balance Sheet Channel or Both or Neither?

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT We develop a theoretical framework that extends the Bernanke and Blinder model to incorporate imperfect substitution between internal and external finance of firms to study the operation of both the bank lending and the balance sheet channels of monetary transmission in the US.
Sophocles N. Brissimis   +1 more
wiley   +1 more source

Fair Income Tax [PDF]

open access: possibleReview of Economic Studies, 2006
In a model where agents have unequal skills and heterogeneous preferences over consumption and leisure, we look for the optimal tax on the basis of efficiency and fairness principles and under incentive-compatibility constraints. The fairness principles considered here are: 1) a weak version of the Pigou-Dalton transfer principle; 2) a condition ...
Fleurbaey, Marc, Maniquet, François
openaire   +4 more sources
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Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax

2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO), 2022
Cryptocurrencies are a completely new concept that changes not only the way we pay but also the way we experience money. Currently, different member states of the European Union define cryptocurrencies differently and tax the income from cryptocurrency trading differently. Most of the European Union’s member states income from cryptocurrency trading is
Šinković, Zoran, Pribisalić, Luka
openaire   +2 more sources

TAXING UNCERTAIN INCOMES *

Oxford Economic Papers, 1990
Abstract This chapter discusses the issue of guessing whether the uncertainty of labour income results should be a reason for higher or lower marginal tax rates. In 1980, Varian was able to examine the question of optimal taxation when consumers are uncertain about income. This current discussion on the subject includes approximations to
openaire   +2 more sources

YOUR INCOME TAX

AJN, American Journal of Nursing, 1970
dues, subscriptions to professional journals, so long as they relate to your job, dues for membership in professional societies, fees paid to n employment agency, and fees paid for the preparation of your tax eturns. You may include the cost of your uniforms, including shoes and stockings and the upkeep and cleaning of these items, provided these ...
openaire   +3 more sources

Income Tax Returns [PDF]

open access: possibleAJN, American Journal of Nursing, 1956
turn can be a very simple matter; for others it can be a tremendously complex operation. Fortunately, most of us fall somewhere in between these two extremes, and the only really painful result of filing the return is the payment of any tax which we might be owing to the government.
openaire   +1 more source

Income Tax Deductions

The American Journal of Nursing, 1957
A registered nurse, by reason of her professional character generally is considered to be an independent contractor in the performance of services in attendance upon private persons. This position is based on the theory that the nurse, after an extended period of prescribed and supervised training and the receipt of a certificate, holds herself out to ...
openaire   +3 more sources

The Effect of Income Taxes on Household Income [PDF]

open access: possibleReview of Economics and Statistics, 1999
Research on the distribution of income during the 1980s has identified a trend towards increasing inequality, which may be the continuation and acceleration of trends spanning several decades. This paper explores to what extent behavioral responses to the tax changes during the 1980s may also explain the rising inequality.
Gerald Auten, Robert Carroll
openaire   +2 more sources

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