Results 71 to 80 of about 493,471 (293)
Tax-Loss Harvesting with Cryptocurrencies
SSRN Electronic Journal, 2022 Lin William Cong +3 more
openaire +2 more sources
Financial Derivatives, Hedge Accounting and Tax Aggressiveness in Brazil
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2020 This study investigated the relationship between the use of financial derivatives by non-financial corporations and tax aggressiveness in Brazil. In research on the American market, evidence was identified that non-financial entity users of financial ...
Antonio Lopo Martinez +3 more
doaj
The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions [PDF]
The importance of capital loss offset provisions in a world of risk is well documented in the tax literature. However, the potential deadweight losses owing to imperfect offset has not been fully explored.
Panagiotis Tsigaris, Syed M. Ahsan
core
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye +5 more
wiley +1 more source
Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2017 Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes.
Radu Claudia Florina +3 more
doaj +1 more source
How Burdensome are Capital Gains Taxes? [PDF]
Several recent and provocative studies have described portfolio trading strategies which permit investors to avoid all taxes on capital gains and to shelter a substantial part of their ordinary income as well.
James M. Poterba
core
Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo +13 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Asymmetric capital-tax competition, unemployment and losses from capital market integration [PDF]
In a multi-country general equilibrium economy with mobile capital and rigid-wage unemployment, countries may differ in capital endowments, production technologies and rigid wages. Governments tax capital at the source to maximize national welfare.
Frieder Kolleß, Rüdiger Pethig
core +3 more sources
Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms
Revista Contabilidade & Finanças, 2019 This study investigates whether Brazilian loss-making firms manage deferred income tax as a form of big bath strategy. "Big bath” is a strategy in which a firm manages earnings by intentionally recording large non-recurring losses.
Alex A. T. Rathke +3 more
doaj +1 more source