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Taxation and Corporate Pension Policy [PDF]
The Journal of Finance, 1981 ABSTRACTThis paper focuses on the impact of taxes on optimal corporate pension policy. The analysis is based upon an integration of corporate and individual shareholder considerations. The major conclusions are that a company should fully fund its pension plan and should invest the pension fund totally in bonds.
openaire +1 more source
Economic Research-Ekonomska Istraživanja, 2022 Technological innovation in the new energy vehicle industry is conducive to the achievement of China’s major strategic goal of ‘carbon peak and carbon neutrality’.
Tongtong Yang, Ziwei Yuan, C. Xing
semanticscholar +1 more source
Economic Change and Restructuring, 2021 This article measures renewable energy firm-level pure innovation efficiency, green productivity, technical efficiency, scale efficiency and total investment efficiency from micro input–output factors using Banker, Charnes and Cooper’s (BCC) data ...
Linhao Zhao +4 more
semanticscholar +1 more source
The social multiplier of environmental policy: Application to carbon taxation
Journal of Environmental Economics and Management, 2021 We analyze the effectiveness of environmental policy when consumers are subject to social influence. To this end, we build a model of consumption decisions driven by socially-embedded preferences formed under the influence of peers in a social network ...
T. Konc +2 more
semanticscholar +1 more source
Optimal Taxation and R&D Policies
Econometrica, 2016 We study the optimal design of corporate taxation and R&D policies as a dynamic mechanism design problem with spillovers. Firms have heterogeneous research productivity, and that research productivity is private information.
Ufuk Akcigit +2 more
semanticscholar +1 more source
Tobacco Prevention and Cessation, 2019 Introduction Tobacco control policies intend to impact long-term indicators of population health via reducing the prevalence of tobacco use (POTU). Interrupted time series (ITS) analysis gives opportunities in analyzing routinely collected longitudinal
Tatiana Andreeva
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Modeling techniques related to taxation policies when dealing with negative externalities [PDF]
Informatică economică, 2006 Recently, in February 2006, the Romanian government has approved the introduction of the tax on vices – on the products heavily affected the health if consumed (cigarettes and alcohol) - The tax set up is 10 euro/1.000 cigarettes, meaning 20 eurocents ...
Dumitru MARIN, Mioara BANCESCU
doaj
Energy Taxation Reform with an Environmental Focus in Portugal
Energies, 2023 Climate change has made the decarbonization of the different domestic economies a widely accepted and urgent priority. Yet, this is a very challenging task in a largely uncharted territory.
Alfredo Marvão Pereira +1 more
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Adverse selection model regarding tobacco consumption [PDF]
Informatică economică, 2006 The impact of introducing a tax on tobacco consumption can be studied trough an adverse selection model. The objective of the model presented in the following is to characterize the optimal contractual relationship between the governmental authorities ...
Dumitru MARIN, Mioara BANCESCU
doaj
PRESKRIPTIF KETENTUAN UMUM PERPAJAKAN PADA PERSPEKTIF AKUNTANSI PANCASILA [PDF]
Jurnal Akuntansi Multiparadigma, 2019 : The Prescriptive of General Taxation Provisions in Pancasila Accounting Perspective. This study aims to project a revision of the general provisions of taxation with the perspective of Pancasila accounting. The Pancasila prescriptive projection is used
I Nyoman Darmayasa
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