Results 41 to 50 of about 854,591 (338)

Taxes under stress: bank stress tests and corporate tax planning

China Accounting and Finance Review
This paper aims to examine how bank stress tests affect bank tax planning. The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests ...
Bill B. Francis, Raffi E. García, Jyothsna G. Harithsa   +2 more
doaj   +1 more source

Factors Driving Battery and Solar Purchase Decision of Residents: a Behavioural Choice Experiment Using a Hybrid Discrete Choice and Latent Variable Model

Advanced Sustainable Systems, EarlyView.
This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour, Elnaz Irannezhad, Rodney A. Stewart, Oz Sahin   +3 more
wiley   +1 more source

Firm valuation and the uncertainty of future tax avoidance [PDF]

, 2013
The paper studies the effect of uncertainty in tax avoidance on firm value. We first show in a clean surplus valuation model that expected tax rates interact with expectations about future profitability.
Jacob, Martin, Schütt, Harm
core   +2 more sources

Bio‐Inspired Cascade Photocatalysis on Fe Single‐Atom Carbon Nitride Upcycles Plastic Wastes for Effective Acetic Acid Production

Advanced Energy Materials, EarlyView.
This work demonstrates a novel cascade photocatalysis concept using Fe single‐atom catalysts (Fe@C3N4 SAC) to directly upcycle plastics (PET, PP, PE, PVC) into valuable acetic acid at ambient conditions. Inspired by microbial degradation, the bifunctional cascade photocatalyst combines Fenton‐like oxidation and CO2 photoreduction, as validated by ...
Wei Wei, Cheng Du, Jiawei Ge, Xiang Wang, Zuolong Chen, Meng Zhang, Tao Guo, Lei Wang, Maoyu Wang, Yuzi Liu, Hua Zhou, Chengjun Sun, Ning Chen, Weifeng Chen, Brant Billinghurst, Mohsen Shakouri, Peter Sprenger, Fatemeh Fani Sani, Yulian Quan, Brian Kendall, Roy Brouwer, Yimin A. Wu   +21 more
wiley   +1 more source

Designing Cost‐Effective Carbon Payments to Induce Cellulosic Feedstock Production for Sustainable Aviation Fuel

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Perennial bioenergy crops, such as miscanthus and switchgrass, and crop residues have the potential to scale up sustainable aviation fuel (SAF) production and mitigate carbon emissions. However, high establishment costs, delayed returns, and risk–return profiles that diverge from those of conventional crops can hinder incentives to adopt ...
Fahd Majeed, Madhu Khanna, Ruiqing Miao
wiley   +1 more source

The role of corporate governance in enhancing the influence of tax planning on tax disclosure

Менеджмент та підприємництво: тренди розвитку, 2023
Purpose: The paper studies the relationship between tax disclosure, tax planning and governance in the context of Indonesian public companies. It examines the impact of opportunistic management behavior on tax disclosure and the role of governance in ...
M Syafi’i, Grahita Chandrarin, Grahita Chandrarin, Diana Zuhroh   +3 more
doaj   +1 more source

Foreword: The Supreme Court\u27s Estate Planning Jurisprudence [PDF]

, 2016
Sophisticated trust and estate counsel must keep up with near-daily developments in the substantive state law of wills, trusts and estates, as well as state and federal laws of wealth transfer taxation.
Crawford, Bridget J.
core   +1 more source

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes, Amanda M. Countryman, Dustin L. Pendell   +2 more
wiley   +1 more source

Utilisation of Directors’ Remuneration in Tax Planning

Malaysian Management Journal, 2020
Companies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues.
Nor Shaipah Abdul Wahab, Nur Azliani Haniza Che Pak   +1 more
doaj   +1 more source

Tax planning avoid tax contingencies

, 2021
This investigation called “Tax planning to avoid tax contingencies of the company Negotiations H&D SAC. Lima, 2020; considered as a general objective Proposing a tax planning to avoid tax contingencies in the company Negociaciones H&D SA C, Lima, 2020.
Quispe Erique, Betty, Rosas Prado, Carmen Elvira, Balcázar Paiva, Eveling Sussety   +2 more
openaire   +1 more source