Results 101 to 110 of about 308,706 (297)
Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty
International Journal of Finance &Economics, EarlyView.ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan +4 more
wiley +1 more source
Autonomie financiară prin impozitele şi taxele locale/Financial Autonomy through Local Taxation
Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe JuridiceThe present study aims to analyze the local financial autonomy of local administrative-territorial units, which stems from the two constitutional principles on the organization of local public administration, the principle of decentralization and local ...
Maria LAIU-TINCU
doaj +1 more source
The Diverse Structures of Passenger Car Taxation in Europe and the EU Commissions Proposal for Reform [PDF]
, 2006 In this study we first analyze duties on passenger cars in 27 European countries. Taxes and fees related to the registration, ownership and use of cars are assessed differently across Europe, and their rates vary significantly.
Kuhfeld, Hartmut, Kunert, Uwe
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Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis
International Studies of Economics, EarlyView.ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley +1 more source
Implementasi Pengelolaan Pajak Retribusi Parkir di Kota Kendari [PDF]
, 2018 The purpose of this study was to determine the management of parking levy taxes and efforts made by Kendari City government in optimizing the receipt of parking tax/retribution in Kendari City.The research method used is a qualitative research method ...
Mustafa, L. O. (La)
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Food waste and pay‐as‐you‐throw systems
Journal of the Agricultural and Applied Economics Association, EarlyView.Abstract This study assesses the effectiveness of pay‐as‐you‐throw (PAYT) schemes in managing household food waste by comparing volume‐based and weight‐based approaches. Using a utility maximization framework and survey data from Korean households (2019–2022), we find that weight‐based PAYT more effectively reduces food waste by creating stronger ...
Zuyi Wang +2 more
wiley +1 more source
Transparency and Accountability in Local Public Finance: Evidence from Public Parking Fee Allocation
Review of European and Comparative LawMunicipalities worldwide play a crucial role in delivering essential public services to citizens. However, securing adequate resources and sustainable funding remains a persistent challenge for local self-governments.
Kristina Misheva, Kristijan Panev
doaj +1 more source
State Budget Crises: Ripping the Safety Net Held by Nonprofits [PDF]
, 2010 This Special Report examines the alarming condition of state budget deficits and three resulting threats to nonprofits: (1) governments slashing funds for programs they expect nonprofits to deliver; (2) governments withholding payments from nonprofits ...
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Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang +3 more
wiley +1 more source
The economic importance of marine angler expenditures in the United States. [PDF]
, 2004 In 1998, the National Marine Fisheries Service (NMFS) began a series of marine angler expenditure surveys in the coastal regions of the United States (U.S.) to evaluate marine recreational fishing expenditures and the financial impacts of these ...
Castle, Jeremy +2 more
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