Results 121 to 130 of about 1,066,745 (255)
VAT cuts as emergency policy intervention: evidence from the UK case
Fiscal Studies, EarlyView.Abstract In July 2020, the UK government reduced the rate of value‐added tax on hospitality services from 20 per cent to 5 per cent as an emergency policy intervention. Using a novel dataset of detailed hotel room characteristics in the UK and three European comparison countries, we estimate how much of the tax cut was passed on to consumers via a ...
Luisanna Onnis +3 more
wiley +1 more source
Book Value Risk Management of Banks: Limited Hedging, HTM Accounting, and Rising Interest Rates
Journal of Accounting Research, EarlyView.ABSTRACT We document that as interest rates rose in 2022, banks largely left long‐duration assets exposed to interest rate risk while shielding the accounting value of their balance sheets. Call report and Securities and Exchange Commission (SEC) data show that only about 6% of U.S.
João Granja +4 more
wiley +1 more source
A Hundred Years of the Agricultural Economics Society
Journal of Agricultural Economics, EarlyView.ABSTRACT The centenary of the UK‐based Agricultural Economics Society (AES) is an obvious opportunity to provide an updated summary institutional history of its development and achievements. Knowledge of equivalent associations in the US influenced the foundation of the AES in 1926.
David R. Stead
wiley +1 more source
Global Policy, EarlyView.ABSTRACT This paper examined the critical challenges facing the international monetary system, arguing that they have created conditions for a shift from a neoliberal framework to a pluralist multipolar financial order. Using an interdisciplinary approach that blends international law and international relations, the paper provides an analysis of the ...
Jiangyu Wang
wiley +1 more source
Estimation and Comparison of Treasury Auction Formats when Bidders are Asymmetric. [PDF]
The structural parameters of a share-auction model accounting for asymmetry across bidders, as well as supply uncertainty are estimated with a sample of French Treasury auctions.
Erwann Sbai, Olivier Armantier
core
Sanctions, National Security, and Free Speech
Global Policy, EarlyView.ABSTRACT A fundamental, but largely overlooked, aspect of the New Washington Consensus is the use of national security arguments to restrict speech and punish disfavored speakers. Although the United States has a longer history of using sanctions to restrict speech in the terrorism context, it has recently applied sanctions to restrict political speech,
Joshua Andresen
wiley +1 more source
Comparing futures and survey forecasts of near-term Treasury bill rates [PDF]
Treasury bills ; Futures ...
Scott E. Hein, R.W. Hafer
core
De‐Dollarization Is a Plausible Outcome of the New Washington Consensus
Global Policy, EarlyView.ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley +1 more source
The Continuity and Rupture of the ‘New Washington Consensus’: From Biden to Trump 2.0
Global Policy, EarlyView.ABSTRACT The ‘New Washington Consensus’ (NWC) represents a major intellectual shift in the US approach to global economic governance. However, the NWC has never been subject to systematic academic critique. With Trump's return to the White House ushering in a new era of US trade policy, the NWC is widely considered to be politically irrelevant in the ...
Ming Du
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley +1 more source