Results 91 to 100 of about 2,315,868 (213)

A Survey Experiment on How Legal Status of Nicotine Products Influences Young Adults' Perceptions and Choices

open access: yesSouthern Economic Journal, EarlyView.
ABSTRACT This study investigates how sales bans influence young adults' perceptions and their interest in using combustible and non‐combustible nicotine products in Türkiye. Using a scenario‐based, between‐subjects experimental design, participants aged 18–30 were randomly assigned to one of four conditions: cigarettes or e‐cigarettes, framed as either
Asena Caner   +5 more
wiley   +1 more source

REVENUE-EXPENDITURE NEXUS FOR SOUTHERN STATES : SOME POLICY ORIENTED ECONOMETRIC OBSERVATIONS [PDF]

open access: yes
The paper examines the temporal relationship between revenues and expenditures for the four southern states during 1980 to 2005. Using an error-correction model and Granger causality test, it finds that the taxspend hypothesis is supported by the ...
Kausik Chaudhuri, Bodhisattva Sengupta
core  

Technology‐Enabled Cross‐Border Entrepreneurship: The Role of Digital Platforms in SME Expansion Through the Lens of Institutional Theory

open access: yesThunderbird International Business Review, EarlyView.
ABSTRACT Small and medium‐sized enterprises (SMEs) face significant institutional barriers when expanding across borders, including regulatory constraints, financial accessibility issues, and market entry challenges. Institutional theory provides a useful framework for understanding how external regulative, normative, and cognitive institutional forces
Sharmin Nahar, Muntasir Alam
wiley   +1 more source

Alternative Contract Design: Analysing the Bankability of Fungible Derivative Contracts in Energy‐Only Markets

open access: yesAustralian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT With the retirement of 21GW of legacy coal fleet looming, the task to replace Australia's thermal capacity with alternative firmed renewable ‘bulk energy’ solutions is non‐trivial. Indeed, calibrating necessary capital investment in new plant stock with efficient economic outcomes, vis‐à‐vis cost and reliability, represents a fundamental ...
Nicholas Gohdes   +2 more
wiley   +1 more source

The Impact of Recent Tax Changes on Tax Complexity and Compliance Costs: The Tax Practitioners' Perspective

open access: yes, 2016
This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to ...
Evans, CC ; https://orcid.org/   +2 more
core  

The Impact of Financial Reporting Mandates on Labor Unions

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Tax Decentralisation and local Government size [PDF]

open access: yes
The aim of this paper is to re-examine the relationship between fiscal federalism and the size of local governments. Traditionally, the empirical studies have focused on the different accountability power of grants and local taxes, concluding that the ...
Paolo Liberati, Agnese Sacchi
core  

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