Results 101 to 110 of about 133,236 (289)
Taxable Income Responses to 1990s Tax Acts: Further Explorations
This paper examines alternative methodologies for measuring responses to the 1990 and 1993 federal tax increases. The methodologies build on those employed by Gruber and Saez (2002), Carroll (1998), and Auten and Carroll (1999).
Giertz, Seth
core +1 more source
A Disaggregate Equilibrium Model of the Tax Distortions Among Assets, Sectors, and Industries [PDF]
This paper encompasses multiple sources of inefficiency introduced by the U.S. tax system into a single general equilibrium model. Using disaggregate calculations of user cost, we measure interasset distortions from the differential taxation of many ...
Don Fullerton, Yolanda K. Henderson
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A Novel AI-Based Trading Framework for Futures Markets: Evidence from the MTX Case Study
International Journal of Financial StudiesThis study develops a novel AI-based trading framework designed to consistently generate profits across cyclical bullish and bearish futures markets.
Yu-Heng Hsieh +2 more
doaj +1 more source
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Replacing the U.S. Income Tax with a Progressive Consumption Tax: A Sequenced General Equilibrium Approach [PDF]
This paper examines the welfare consequences of changing the current U.S. income tax system to a progressive consumption tax. We compute a sequence of single period equilibria in which savings decisions depend on the expected future return to capital. In
Don Fullerton +2 more
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Child support compliance and tax return non-filing: a feminist analysis [PDF]
, 2013 This paper examines the 2011–12 federal budget measure to strengthen child support compliance in light of gendered assessments of child support reform, particularly those that identify an emphasis on men’s financial autonomy and the buttressing of men’s ...
Kay Cook
core
Discover SustainabilityThis study investigates how changes in energy prices, interest rates, and investment costs impact the Net Present Value (NPV) and Internal Rate of Return (IRR) of three alternative energy projects: a solar PV (photovoltaic) system, a woodchip-fired ...
Csongor Czipf
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
THE SINGLE INDEX MARKET MODEL IN AGRICULTURE
This study illustrates the differences in empirical results due to data measurements and estimating procedures when applying the single index market model in agriculture.
Tambe, A.M. +3 more
core +1 more source
It's all about tax rates: An empirical study of tax perception [PDF]
In this paper we apply conjoint analysis to study the influence of changes in the tax rate and the tax base on the perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual tax burden ...
Blaufus, Kay +4 more
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