Results 81 to 90 of about 2,689,354 (287)

Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income [PDF]

Tax competition for the mobile factor capital has led to a trend in many countries to levy lower taxes on interest income, often introducing differential taxation between interest and business income.
Frank M. Fossen, Martin Simmler
core  

The Impact of Monetary and Tax Policy on Income Inequality in Japan [PDF]

, 2018
This paper assesses the effects of the most recent monetary policy behavior of the Bank of Japan (BOJ) (in particular, zero interest rate policy and negative interest rate policy) and Japanese tax policy on income inequality in this country during the ...
Shimizu, Sayoko, Taghizadeh-Hesary, Farhad, Yoshino, Naoyuki   +2 more
core   +1 more source

Identifying High‐Impact Solutions to Address Racial and Ethnic Health Disparities in Lupus: A Consensus‐Based Approach

Arthritis Care &Research, EarlyView.
Objective We conducted formative research aimed at identifying solutions that address inequitable health outcomes in lupus due to adverse social determinants of health (SDoH). Methods We conducted a search for keywords, which provided insights into potential solutions and initiatives underway. An advisory panel of lupus experts iteratively reviewed the
Joy Buie, Michael P. Fisher, Kristen Backor, Hannah Tyldsley, Ashira Blazer, Candace Feldman, Andrea Knight, S. Sam Lim, Barbara Ann Polk, Ed Yelin, Edith Williams, Karen H. Costenbader   +11 more
wiley   +1 more source

REGULATION OF THE INCOME TAX OF MICROENTERPRISES [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Entities owe profit tax or microenterprise income tax, direct taxes applied on the income earned. A microenterprise income tax payer is a legal entity that opts and fulfills a series of conditions, the most important being the turnover, which must ...
CIUMAG MARIN, CIUMAG ANCA
doaj  

The Welfare Cost of Uncertain Tax Policy [PDF]

Frequent shifts in tax policy can increase uncertainty about future net-of-tax wages and interest income. This paper measures the impact of uncertain tax policy on savings, labor supply, and welfare in the United States.
Jonathan S. Skinner
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Financial Distress and Its Determinants in Rheumatoid Arthritis

Arthritis Care &Research, EarlyView.
Objective To quantify the degree of financial distress and identify its determinants in adults with rheumatoid arthritis (RA) given the frequent prolonged use of expensive disease‐modifying therapies. Methods We identified adults enrolled in the FORWARD databank with either RA or noninflammatory musculoskeletal disease (NIMSKD) completing the ...
Amber Brown Keebler, Yunju Im, Sofia Pedro, Ted R. Mikuls, Edward S. Peters, Kaleb Michaud   +5 more
wiley   +1 more source

Do Mobile Pensioners Threaten the Deferred Taxation of Savings? [PDF]

We investigate optimal taxation of lifetime income with and without an emigration option during old age. The government sets the rates of deferred taxation and of possibly reduced taxation of interest.
Andreas Wagener, Volker Meier
core  

Sex Differences in Medication Discontinuation in Axial Spondyloarthritis

Arthritis Care &Research, EarlyView.
Objective We examined sex differences in medication discontinuation among patients with axial spondyloarthritis (axSpA) initiating tumor necrosis factor inhibitors (TNFi), interleukin‐17 inhibitors (IL‐17i), or JAK inhibitors (JAKi). Methods Using data from the Rheumatology Informatics System for Effectiveness (RISE) Registry (2003–2025), we assessed ...
Rachael Stovall, Cinthia Blat, Eric Roberts, Jean W. Liew, Katherine Wysham, Namrata Singh, Janna Friedly, Lianne S. Gensler, Gabriela Schmajuk, Jinoos Yazdany   +9 more
wiley   +1 more source

Non-interest income, its disaggregated components, and bank profitability: Evidence from U.S. Banks

Cogent Business & Management
This study examines whether disaggregated non-interest income (NII) components exhibit nonlinear effects on the profitability of US banks. Using panel data on US banks for the period 2004–2023 and estimating a dynamic panel threshold model in the spirit ...
Chee Loong Lee, Ai Lian Tan
doaj   +1 more source

Which interest rate scenario is the worst one for a bank? Evidence from a tracking bank approach for German savings and cooperative banks [PDF]

Interest income is the most important source of revenue for most of the banks. The aim of this paper is to assess the impact of different interest rate scenarios on the banks' interest income. As we do not know the interest rate sensitivity of real banks,
Memmel, Christoph
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