Results 151 to 160 of about 364,236 (359)
The Sector Liquidity Timing Ability of Bond Mutual Funds
ABSTRACT We investigate whether bond mutual fund managers exhibit market liquidity timing skills in the U.S. corporate bond market. At the portfolio level, we find only weak evidence that bond funds adjust their overall market exposure in anticipation of changes in corporate bond market liquidity.
Zhengnan Yin +3 more
wiley +1 more source
THEORETICAL BASIS FOR THE ESTABLISHMENT OF A TAX AND FEE BUDGET IN AN ENTERPRISE
Maryna Tkachenk
openalex +2 more sources
Style, Fees and Performance of Italian Equity Funds [PDF]
Using a clustering procedure,we classify Italian funds ex-post on the basis of the composition of their portfolios and find that the optimal number of clusters is equal to 4.
Fabio Panetta, Riccardo Cesari
core
Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis
ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley +1 more source
Can state and local governments rely on alternative tax sources? [PDF]
State governments are much more likely than their local counterparts to depend on taxes other than sales, property, and personal income taxes. Excises on alcohol, beer, tobacco, gambling, and business taxes are among the alternative taxes.
William F. Fox
core
The Impact on Maine's Budget of Allowing Same-Sex Couples to Marry [PDF]
This analysis estimates the impact of allowing same-sex couples to marry on Maine's state budget. We estimate that allowing same-sex couples to marry will result in a net gain of approximately $7.9 million each year for the State. This net impact will be
Brad Sears +3 more
core +1 more source
Food waste and pay‐as‐you‐throw systems
Abstract This study assesses the effectiveness of pay‐as‐you‐throw (PAYT) schemes in managing household food waste by comparing volume‐based and weight‐based approaches. Using a utility maximization framework and survey data from Korean households (2019–2022), we find that weight‐based PAYT more effectively reduces food waste by creating stronger ...
Zuyi Wang +2 more
wiley +1 more source
More Harm than Good: Responding to States' Misguided Efforts to Regulate Immigration [PDF]
This year's state legislative sessions have seen a large number of anti-immigrant worker legislative proposals, ranging from state-level employer sanctions bills, legislation requiring employers of immigrants to register and pay fees, taxes for employers
core
Redacted Disclosures and Bank Loan Contract Terms
ABSTRACT We investigate the impact of redacting disclosures on bank loan contracts. Our findings indicate that firms that redact information have loans with significantly higher spreads, shorter maturities, and more restrictive covenants and face a greater likelihood they will be required to post collateral compared to firms that do not redact ...
Karel Hrazdil, Jiyuan Li, Yuzeng Li
wiley +1 more source

