International Journal of Finance &Economics, EarlyView.ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley +1 more source
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
Individual Taxpayer Response to Tax Cuts 1982-1984 with Implications forthe Revenue Maximizing Tax Rate [PDF]
The Economic Recovery Tax Act of 1981 mandated a series of tax rate reductions for the period 1982-1984. They represented the most significant changes in the tax rate structure in nearly two decades.
Lawrence B. Lindsey
core
The Effect of the Interaction Between Price and Time Preference on Cigarette Consumption
International Studies of Economics, EarlyView.ABSTRACT The primary focus of this essay is to obtain new estimates of the price sensitivity of cigarette consumption and related outcomes using the 1979 cohort of the National Longitudinal Survey of Youth (NLSY79). This work expands on the existing literature on the topic by taking into account measures of time preference in the NLSY79 to examine ...
Yan Song
wiley +1 more source
Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data [PDF]
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a ...
Nadja Dwenger, Viktor Steiner
core +2 more sources
Inequalities on Tax Effort of Personal Income Tax
, 2017 Fairness is the underlying general idea of tax systems regarding the tax burden, and the redistribution of wealth in order to reduce inequalities. The principles of equitable distribution of tax burden, the tax equality and progressive income taxation are considered very relevant to the compliance of the tax policy as far as the reduction the income ...
Catarino, João Ricardo +1 more
openaire +1 more source
Profiles of Digital Parenting Styles: Associations With Cyberbullying Among Adolescents
Journal of Adolescence, EarlyView.ABSTRACT Introduction Cyberbullying is a growing concern in the digital age, posing serious threats to children's mental health, social relationships, and overall well‐being. Parents raising children in a highly digitalized world employ a range of digital parenting strategies, including active monitoring, content regulation, and technology control, to ...
Yeseul Lee +3 more
wiley +1 more source
The impact of imaginary future generations on the preference for carbon tax schemes. [PDF]
PLoS OneKuo YL +7 more
europepmc +1 more source
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
Advancing workplace mental health equity in post-apartheid South Africa: an intersectional mixed-methods study. [PDF]
Front Public HealthShekhar A, Saurombe MD.
europepmc +1 more source