Results 121 to 130 of about 59,847 (300)

Dutch dilemma: Housing prices and flood risk exposure

open access: yesReal 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

Taxpayers' rights

open access: yes, 1999
This statement of rights, reproduced here in its entirety, is available on the Revenue Canada website (http://www.rc.gc.ca). In the last few years, this Declaration has been printed on the back page of the Department's general taxpayer Guide to completing the income tax return. One cannot find any analysis and commentary on the Declaration in any books
Bowal, Peter, Wanke, Irene
openaire   +2 more sources

The Continuity and Rupture of the ‘New Washington Consensus’: From Biden to Trump 2.0

open access: yesGlobal Policy, EarlyView.
ABSTRACT The ‘New Washington Consensus’ (NWC) represents a major intellectual shift in the US approach to global economic governance. However, the NWC has never been subject to systematic academic critique. With Trump's return to the White House ushering in a new era of US trade policy, the NWC is widely considered to be politically irrelevant in the ...
Ming Du
wiley   +1 more source

Kepemilikan Manajerial, Kebijakan Pembayaran Dividen dan Efek Moderasi Penurunan Tarif PPh Dividen WPOP Dalam Negeri

open access: yesJurnal Akuntansi dan Keuangan, 2013
This study aims to examine the moderating effect of reduction of dividend income tax rate for domestic individual taxpayers toward managerial ownership and dividend payout policies on companies listed in Indonesia Stock Exchange.
Ninik Zulaikah, Mienati Somya Lasmana
doaj  

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley   +1 more source

An Examination of Tax Deductible Donations Made By Individual Australian Taxpayers in 2005-06 [PDF]

open access: yes, 2008
Each year, The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) at Queensland University of Technology (QUT) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed by Australians in their ...
McGregor-Lowndes, Myles   +1 more
core  

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon   +2 more
wiley   +1 more source

An Examination of Tax Deductible Donations Made by Individual Australian Taxpayers in 2001-2002 [PDF]

open access: yes, 2004
An Examination of Tax Deductible Donations Made by Individual Australian Taxpayers in 2001-2002\ud \ud Each year QUT’s Centre of Philanthropy and Nonprofit Studies collects and analyses statistics on the amount and extent of tax-deductible donations made
Marsden, Stephen J.   +1 more
core  

Our promise to Oregon taxpayers. Russian

open access: yes, 2022
Title from PDF caption (viewed on April 12, 2022).This archived document is maintained by the State Library of Oregon as part of the Oregon Documents Depository Program.

core  

Persistence of the Positive Impact of Legislative Strategies to Constrain Multinational Corporate Tax Avoidance in Light of the ‘PwC Tax Scandal’

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the impact of Australia's multinational anti‐avoidance legislation and diverted profits tax on restricting corporate tax avoidance (CTA) among foreign significant global entities (SGEs) operating in Australia, in light of the Price Waterhouse Coopers (PwC) tax scandal.
Mikhail Shashnov   +5 more
wiley   +1 more source

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