Results 71 to 80 of about 7,244 (265)

Multifactorial Screening for Fine‐Scale Selection of CCS Industrial Clusters and Hubs in Brazil

Greenhouse Gases: Science and Technology, EarlyView.
ABSTRACT As Brazil moves toward implementing its decarbonization commitments, carbon capture and storage (CCS) hubs are emerging as a key pathway for large‐scale CO2 abatement in hard‐to‐abate sectors. This paper presents a multifactorial, data‐driven framework to screen and prioritize potential CCS industrial clusters and hubs across Brazilian regions,
Gustavo P. Oliveira, Beatriz R. Almeida, Thiago R. C. Justino, Carlos A. S. Santos, Alex A. Santos, Fabiana Philipi   +5 more
wiley   +1 more source

What Role Do Finance Ministers Play in Political Business Cycles? Evidence‐Based on a New African Dataset

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years.
Christine Olivia Strong
wiley   +1 more source

Discretion Versus Modern Technologies and the Resourcefulness of Entrepreneurs (Using Tax Legal Relations as an Example)

Сибирское юридическое обозрение
The article is devoted to the current and highly controversial issues of the actions of executive authorities at their discretion and judicial control over administrative discretion.
M. N. Kobzar-Frolova
doaj   +1 more source

Tax Avoidance, Property Rights and Audit Fees

American Journal of Industrial and Business Management, 2018
Tax avoidance leads to high information opaqueness of enterprises and weakens the quality of accounting information. Auditors need to implement additional auditing procedures to control audit risks that may arise from tax avoidance, thus charging higher audit fees.
openaire   +2 more sources

Climate Change Laws and European Stock Markets: An Event Analysis

International Journal of Finance &Economics, EarlyView.
ABSTRACT Under the context of the climate change we assess the impact of EU's legislative initiative on European stock markets. Specifically, we focus on its impact on energy and Environmental Social Governance (ESG) sectors for equity returns and volatility for a representative basket of EU countries (participating also in Eurozone) as well as ...
Theodoros Bratis, Georgios P. Kouretas, Evangelos Salachas   +2 more
wiley   +1 more source

GOVERNMENT INVOLVEMENT IN CONSUMPTION BEHAVIOUR [PDF]

Annals of the University of Petrosani: Economics, 2010
In this article, we will follow the involvement that the government has,through its expenses, on the consumption behavior. The involvement that the government has inthe consumption behavior is made through fees and taxes that are applied on income.
CRISTINA ZAMFIR, IOANA LUPAŞC, ADRIAN LUPAŞC   +2 more
doaj  

Researcher–Entrepreneur Relationship and Performance of Innovative Startups

International Journal of Finance &Economics, EarlyView.
ABSTRACT Many innovative startups are joint ventures between researchers and entrepreneurs, who collaborate in R&D and product commercialization. Government policies such as grants, subsidies, and patent licensing fees act as Pigouvian subsidies, incentivizing R&D by bridging the gap between the social and private returns of innovation.
Yangguang Huang, Helen Hui
wiley   +1 more source

New Elements in the Tax Control in Hungary

Public Governance, Administration and Finances Law Review, 2017
The system-wide regulation of taxes in Hungary clearly represents the lawmakers’ constant strive for making the law up-to-date. Currently, Hungary has approximately 60 types of taxes or fees, and it is a huge challenge to fulfill tax policy aims in order
László Pardavi
doaj   +1 more source

Bank Income Smoothing, Societal Patriarchy and Policy Uncertainty

International Journal of Finance &Economics, EarlyView.
ABSTRACT Using a sample of 745 banks from 26 OECD countries over the period 1997–2023, we investigate the moderating effects of societal patriarchy on bank income smoothing (IS), amidst policy uncertainty (PU). Results indicate that in periods of high PU, banks operating in highly patriarchal societies tend to curtail the use of loan loss provisions ...
Tanveer Ahsan, Saqib Aziz, Akanksha Jalan, Fazal Muhammad, Dhoha Trabelsi   +4 more
wiley   +1 more source

Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis

International Studies of Economics, EarlyView.
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