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LEVERAGING ON ENERGY SECURITY TO ALLEVIATE POVERTY IN ASIAN ECONOMIES

Singapore Economic Review, 2022
This study examines the role of energy security in poverty reduction in the 12 poorest Asian economies from 2000 to 2019. We postulated an energy security index using principal component analysis.
Farhad Taghizadeh‐Hesary   +3 more
semanticscholar   +1 more source

TOOLS FOR MANAGING CORPORATE TAX SECURITY

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
In this study, the authors consider the issues of tax security of enterprises and related tax risks. Their classification is given. An overview of modern tax risk management tools of the enterprise is given.
P. M. Krasnoperov, I. I. Filina
semanticscholar   +1 more source

TASHAROK: Using Mechanism Design for Enhancing Security Resource Allocation in Interdependent Systems

IEEE Symposium on Security and Privacy, 2022
We consider interdependent systems managed by multiple defenders that are under the threat of stepping-stone attacks. We model such systems via game-theoretic models and incorporate the effect of behavioral probability weighting that is used to model ...
Mustafa Abdallah   +6 more
semanticscholar   +1 more source

A Securities Tax and the Problems of Taxing Global Capital

SSRN Electronic Journal, 2020
An earlier paper, How to Tax Capital, 70 Tax L. Rev. 1 (2016), proposed a new approach to taxing capital owned by U.S. households and nonprofits. The cornerstone is a flat periodic tax on the market value of U.S. publicly traded securities. An annual tax rate of around .8 percent (80 basis points) would roughly approximate the average tax burden on ...
openaire   +1 more source

Securities Transaction Tax and Market Volatility

The Economic Journal, 2005
One well-known regulatory mechanism in securities markets is the use of a securities transaction tax (STT). The conventional wisdom suggests that increases in an STT reduce market volatility by discouraging the trading activity of destabilising short-term traders.
Zhang, J, Song, FM
openaire   +3 more sources

Multi-Agent Security Tax: Trading Off Security and Collaboration Capabilities in Multi-Agent Systems

AAAI Conference on Artificial Intelligence
As AI agents are increasingly adopted to collaborate on complex objectives, ensuring the security of autonomous multi-agent systems becomes crucial. We develop simulations of agents collaborating on shared objectives to study these security risks and ...
Pierre Peigné   +6 more
semanticscholar   +1 more source

The Demand for Tax‐Exempt Securities by Financial Institutions

The Journal of Finance, 1980
Considerable disagreement has developed as to what factors determine the quantities of tax-exempts held by commercial banks and property insurance companies. Several studies, Galper and Petersen [4], Rosenbloom [10] and Silber [11] have argued that the demand by commercial banks is largely determined as a residual.
Hendershott, Patric H, Koch, Timothy W
openaire   +1 more source

Evidence on Tax-Motivated Securities Trading Behavior

The Journal of Finance, 1991
ABSTRACTTax‐loss selling by investors in common stocks near the end of calendar years has been proposed as an explanation for the turn‐of‐the‐year effect in stock returns. Past analyses of this hypothesis have relied on inferential data. We provide here some direct data from a compilation of over 80,000 actual common stock investment round trips by a ...
Badrinath, S G, Lewellen, Wilbur G
openaire   +1 more source

Tax avoidance and stock price crash risk: mitigating role of managerial ability

, 2020
PurposeThe purpose of this paper is to examine whether the quality of management can mitigate the positive association between corporate tax avoidance and firm-specific stock price crash risk (SPCR).Design/methodology/approachThe study is based on data ...
Mukesh Garg   +3 more
semanticscholar   +1 more source

Secure ID management for social security and tax number system

Proceedings of the 7th International Conference on Theory and Practice of Electronic Governance, 2013
The Japanese government will adopt the Social Security and Tax Number System. The system is beneficial, but it is necessary to consider how to prevent abuse of the system. To prevent any abuse of the system, we developed a secure device which manages IDs such as Social Security and Tax Number.
Hisao Sakazaki   +3 more
openaire   +1 more source

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