Results 211 to 220 of about 2,101,295 (383)

Mergers and Acquisitions and Brexit: A Natural Experiment

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT We study the impact of Brexit uncertainty on one of the most important forms of corporate investment: mergers and acquisitions (M&As). Brexit provides us with an ideal natural experiment to explore the real effects of economic uncertainty and understand the underlying transmission mechanism. We document a significant decline in the number of M&
Di Luo   +3 more
wiley   +1 more source

A Growth Oriented Dual Income Tax [PDF]

open access: yes
This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income. Revenue losses are compensated by an increase in the value added tax.
Christian Keuschnigg, Martin D. Dietz
core  

Assessing the Sustainability of Community‐Managed Irrigation Systems Using Multicriteria Analysis and Sustainability Indicators in Northern Ethiopia: A Holistic Approach

open access: yesIrrigation and Drainage, EarlyView.
ABSTRACT Reservoir‐based irrigation schemes (RBISs) have been developed to minimize the adverse effects of moisture stress and improve the livelihoods of smallholder farmers in semi‐arid regions. However, many RBISs perform below expectations. A multistage expert elicitation approach and an indicator‐based Sustainability Assessment of Food and ...
Gebremeskel Teklay Berhe   +4 more
wiley   +1 more source

The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada [PDF]

open access: yes
Federal tax reform in 1988 flattened the Canadian personal income tax schedule, changing the marginal tax rates for many individuals. Using methods similar to those applied by Auten and Carroll (1999) in the study of the effects of the 1986 U.S.
Mary-Anne Sillamaa, Michael R. Veall
core  

New Quality Productive Forces Enable the High‐Quality Development of Energy Enterprises

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT This study investigates the impact of new quality productive forces (NQPFs) on the high‐quality development of energy enterprises in China. Using panel data from 572 listed energy enterprises between 2011 and 2022, a comprehensive NQPF index was constructed to evaluate its influence on financial and social performance.
Chaofeng Zheng   +3 more
wiley   +1 more source

Tax Reform and Environmental Taxation [PDF]

open access: yes
I measure the industry impacts of an environmental tax reform where a carbon tax is used to finance full or partial corporate tax integration. I find that the industry impacts of such a reform are likely to be modest (in the sense of impacts on returns ...
Gilbert E. Metcalf
core  

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