Results 101 to 110 of about 229,922 (297)
Dutch dilemma: Housing prices and flood risk exposure
Real Estate Economics, EarlyView.Abstract This article studies the impact of flood risk exposure on housing prices in a major river delta. Analyzing 1.8 million property transactions from 1998 to 2023 in the Netherlands, we find an average price discount of 1.1%. We observe considerable heterogeneity in price effects driven by exposure intensity, institutional settings that vary ...
Piet Eichholtz +2 more
wiley +1 more source
Pengaruh Tax Haven Dan Ukuran Perusahaan Terhadap Thin Capitalization [PDF]
, 2017 This study aims to determine the factors that affect the application of thin capitalization in companies in Indonesia. Thin cappitalization is the practice of tax avoidance by financing a subsidiary with a debt greater than with equity.
Armando, Rizky
core
Pseudonyms, Propaganda, and Prints: The Life and Political Caricatures of William Dent, 1782–931
Journal for Eighteenth-Century Studies, EarlyView.Abstract ‘Dent was probably an amateur and nothing is known of his life’, state Bryant and Heneage. Despite contributing to caricature's ‘golden age’, William Dent remains overlooked compared to contemporaries like James Gillray. Dent's extensive portfolio (1782–93) and rumoured role as a Pittite propagandist have not secured his place in the canon of ...
Callum D. Smith
wiley +1 more source
LURING FISCAL REFUGEES: THE HIGHS AND LOWS OF TAX HAVENS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 Created mostly for tax purposes and boasting other financial services like asset protection or financial investments, tax havens have been often associated across time with tax incentives and tax noncompliance (either avoidance or evasion).
Larissa BĂTRÂNCEA
doaj
, 2009 Evasive Maneuvers surveys the issue of tax havens by examining evasion terminology, evasion law, and selected relevant stories. The author uses articles and reports from the Organization for Economic Co-Operation and Development, the United States ...
Rasmussen, Michael
core +1 more source
Global Policy, EarlyView.ABSTRACT The growing significance of informal intergovernmental organisations (IIGOs) in global politics necessitates a re‐evaluation of leadership dynamics. We develop a theory framework that enables us to explain why countries take on leadership roles in IIGOs, with a specific focus on climate politics.
Christin Heinz‐Fischer +1 more
wiley +1 more source
The effect of addback statutes on CEO compensation
Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil +3 more
wiley +1 more source
Tax Havens: International Tax Avoidance and Evasion [PDF]
, 2015 Addressing tax evasion and avoidance through use of tax havens has been the subject of a number of proposals in Congress and by the President. Actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations
Gravelle, Jane G
core +2 more sources
Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source