Results 111 to 120 of about 258,066 (316)
New Evidence that Taxes Affect the Valuation of Dividends [PDF]
This paper uses British data to examine the effects of dividend taxes on investors' relative valuation of dividends and capital gains. British data offer great potential to illuminate the dividends and taxes question, since there have been two radical ...
James M. Poterba, Lawrence H. Summers
core
Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, EarlyView.ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
wiley +1 more source
Accounting according to the Czech legislation or IFRS? Czechia case study
Journal of Business Economics and ManagementThe article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards.
Michal Krajňák
doaj +1 more source
The Impact of State Taxes on Self-Insurance [PDF]
This paper assesses whether insurers' state taxes reduce purchases of property-casualty coverage. Tests are conducted using state aggregates of insurer-level data from publicly-available, annual accounting reports for 1993, 1994, and 1995.
Bin Ke +2 more
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AIChE Journal, EarlyView.Abstract The rapid growth of AI data centers (AIDCs) is intensifying stress on power systems and exposing operators to volatile electricity markets. This work develops a process‐informed co‐optimization framework that integrates liquid air energy storage (LAES) with AIDC operation. Unlike black‐box storage models, the proposed formulation captures LAES
Zhicong Fang +3 more
wiley +1 more source
The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance [PDF]
Advances in Social Science, Education and Humanities Research, 2021 I Nyoman Subratha +2 more
openaire +1 more source
Who Pays Cigarette Taxes? The Impact of Consumer Price Search [PDF]
We conduct an empirical study of the impact of consumer price-search on the shifting of cigarette excise taxes to consumer prices. We use novel data on the prices smokers report actually paying for cigarettes. We document substantial price dispersion. We
Philip DeCicca +2 more
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Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam +7 more
wiley +1 more source
Measuring Taxes on Income from Capital [PDF]
This paper provides a conceptual review of how the impact of taxes on the incentive to invest in the corporate sector can be measured. The focus is on measures derived from economic theory.
Michael P. Devereux
core
Advanced Intelligent Systems, EarlyView.As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad +5 more
wiley +1 more source