Results 121 to 130 of about 52,168 (223)

Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract I survey recent research on subnational income tax policy, arguing that a defining feature is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where income should be taxed and the effects of these tax rules on the interjurisdictional mobility of people and jobs.
David R. Agrawal
wiley   +1 more source

Greenwashing and Trust via Enhanced Self‐Regulation: The Case of ESG Rating Providers in Sustainable Finance

open access: yesRegulation &Governance, EarlyView.
ABSTRACT Polycentric governance is a trust‐intensive and trust‐dependent governance that should actively seek to build and restore trust. The different ways in which this is done are poorly understood. Our study of the environmental, social, and governance (ESG) strategies and the green transition clarifies the role of enhanced self‐regulation and ...
Agnieszka Smoleńska, David Levi‐Faur
wiley   +1 more source

Effectiveness of Regulatory Sandboxes in Financial Services: A Systematic Review

open access: yesRegulation &Governance, EarlyView.
ABSTRACT Regulatory sandboxes have become increasingly prevalent over the past decade. In this paper we systematically review 15 peer‐reviewed studies and 5 gray literature sources (2016–2025) identified through structured searches of Scopus, Web of Science, and regulatory repositories.
Yanqing Wang, Zijian Zhou
wiley   +1 more source

Why Do Hedgers Hedge? The Role of Ambiguity

open access: yesJournal of Futures Markets, Volume 46, Issue 6, Page 1053-1078, June 2026.
ABSTRACT This paper investigates whether ambiguity influences hedging behavior in commodity futures markets. Using high‐frequency crude oil futures data, distinct measures of risk and ambiguity are linked to weekly hedging positions from the Commodity Futures Trading Commission (CFTC).
Fiona Höllmann
wiley   +1 more source

Price convergence in grain markets with seasonal differences. [PDF]

open access: yesPLoS One
Olabisi M, Liu J, Ajibade T, Maredia MK.
europepmc   +1 more source

Improving Implied Volatility Forecasts for American Options Using Neural Networks

open access: yesJournal of Futures Markets, Volume 46, Issue 6, Page 1137-1153, June 2026.
ABSTRACT This paper explores the application of neural networks to improve pricing of American options. Focusing on both American and European options on the S&P 100 index from January 2016 to August 2023, we integrate neural networks to model the difference between market‐implied and model‐implied volatilities derived from the Black‐Scholes and Heston
Haitong Jiang, Emese Lazar, Miriam Marra
wiley   +1 more source

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