Results 161 to 170 of about 247,863 (382)
Dutch dilemma: Housing prices and flood risk exposure
Real Estate Economics, EarlyView.Abstract This article studies the impact of flood risk exposure on housing prices in a major river delta. Analyzing 1.8 million property transactions from 1998 to 2023 in the Netherlands, we find an average price discount of 1.1%. We observe considerable heterogeneity in price effects driven by exposure intensity, institutional settings that vary ...
Piet Eichholtz +2 more
wiley +1 more source
Faktor-faktor Yang Mempengaruhi Pengusaha Kecil Dan Mikro Mendaftar Menjadi Wajib Pajak Orang Pribadi [PDF]
, 2011 Tax has a siginicant role in achieving the Government budget. Therefore, the government expects the number of personal taxpayer who have already met the subjective and objective requirements will increase.
Priantara, D. (Diaz) +1 more
core +1 more source
Explainable spatial machine learning for hedonic real estate modeling
Real Estate Economics, EarlyView.Abstract Accurately modeling rents and prices is a key challenge in real estate analysis. Traditional linear models may fail to capture complex non‐linear relationships, and spatial dependencies are often ignored in existing machine‐learning approaches.
Tim Gyger +5 more
wiley +1 more source
The Political Economy of Patent Buyouts
The RAND Journal of Economics, EarlyView.ABSTRACT Incentivizing innovation through buyouts may alleviate the social costs associated with patent power, but the political economy and feasibility of this potentially important financing mechanism have been understudied. We study an international setting of countries with different innovation and financing capabilities, and where financing ...
Amal Ahmad +2 more
wiley +1 more source
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study aims to examine how taxpayer awareness, tax audits, and tax collection affect tax revenue, with taxpayer compliance acting as a moderating variable.
Dinda Kurnia Ramadhani Batubara +1 more
doaj +1 more source
Rethinking the Penalty for the Failure to File Gift Tax Returns [PDF]
, 2013 In this article, the authors argue that Congress must reform the penalty structure associated with the failure to file gift tax returns if it wants to maintain the integrity of the transfer tax ...
Caron, Paul L. +3 more
core +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck +4 more
wiley +1 more source
Pengaruh Sosialisasi, Motivasi, dan Pemahaman Wajib Pajak terhadap Kepatuhan Wajib Pajak (Studi pada Pengusaha Kena Pajak di Kantor Pelayanan Pajak Pratama Malang Utara) [PDF]
, 2014 This research aims to analyze and explain the influence effect of socialization, motivation, and taxpayer understanding toward taxpayer compliance.
Widiastuti, D. (Diani)
core +1 more source