Results 131 to 140 of about 712,703 (296)

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER   +2 more
wiley   +1 more source

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley   +1 more source

Contract Labour, Job Quality and Turnover Intention—Evidence From Nigeria

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT Labour contracting, where intermediaries provide farmers with migrant workers, plays a central role in meeting the demand for seasonal labour on labour‐intensive farms. Yet this system poses underresearched challenges for both workers and farmers.
Olayinka Aremu   +3 more
wiley   +1 more source

Is land‐use deregulation enough to deliver housing?: The case of institutional frictions in India

open access: yesReal Estate Economics, EarlyView.
Abstract This paper examines whether land use deregulation increases housing supply in the presence of additional institutional frictions, such as ill‐defined property rights. India's urban land ceiling (ULC) laws, which put limits on individual ownership of private vacant land in the largest cities, were repealed during the 2000s.
Arnab Dutta   +2 more
wiley   +1 more source

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