Exemption or illusion? The impact of a youth tax policy on house asking prices in Portugal
Real Estate Economics, EarlyView.Abstract Affordable housing has become an increasing challenge for young individuals in Portugal, where rising house prices and precarious employment conditions hinder homeownership. To address this barrier, the Portuguese Government introduced a tax exemption for individuals under 35 purchasing their first home.
Luís Clemente‐Casinhas, Sofia Vale
wiley +1 more source
The disappearing tax base: is foreign direct investment eroding corporate income taxes?
, 2000 This paper analyzes the link between Foreign Direct Investment (FDI), corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect ...
Gropp, Reint E., Kostial, Kristina
core
Explainable spatial machine learning for hedonic real estate modeling
Real Estate Economics, EarlyView.Abstract Accurately modeling rents and prices is a key challenge in real estate analysis. Traditional linear models may fail to capture complex non‐linear relationships, and spatial dependencies are often ignored in existing machine‐learning approaches.
Tim Gyger +5 more
wiley +1 more source
Tax Harmonization or Competition?: Croatia and Neighboring Countries [PDF]
Tax systems vary widely among countries, or in the cases of the US or Germany, among lower levels of government as well. There is some consensus that taxes among neighboring countries should be harmonized, or at least that the rates should be fairly ...
Jean Tesche
core
Understanding political perceptions of tobacco policies and stakeholders in France: A qualitative study with parliamentarians. [PDF]
Tob Prev CessatTopart F +4 more
europepmc +1 more source
Global Policy, EarlyView.ABSTRACT This article examines the evolving role of the U.S.–EU Trade and Technology Council (TTC) in advancing the EU's digital diplomacy, with a particular focus on its contribution to global digital ordering. Positioned at the intersection of normative engagement and regulatory coordination, the TTC operates as a hybrid mechanism that integrates ...
Corneliu Bjola, Raluca Csernatoni
wiley +1 more source
Harmonization and tax competition: Efficiency versus fairness [PDF]
Der vorliegende Aufsatz untersucht unter anderem die Effekte zweier klassischer Prinzipien der internationalen Kapitalbesteuerung auf die Gerechtigkeit und die Effizienz: das Bestimmungslandund das Ursprungslandprinzip.
Izquierdo Llanes, Gregorio
core
A Bibliometric Review of a Decade of Integrated Reporting Research*
Accounting Perspectives, EarlyView.ABSTRACT Understanding the current status and future directions of integrated reporting (IR) within today's voluntary reporting landscape is crucial for advancing accounting scholarship and practice. This study presents a comprehensive bibliometric review of IR research alongside content analysis to identify publication trends, research collaborations,
Ajanthan Alagathurai +3 more
wiley +1 more source
Examining Latin America's Transition to a Circular Economy for Plastics. [PDF]
Environ ManageRodríguez-Meza LR +2 more
europepmc +1 more source
Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research
Accounting &Finance, EarlyView.ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure.
Teresa Izzo +3 more
wiley +1 more source