Results 71 to 80 of about 1,015,450 (256)
American Journal of Agricultural Economics, EarlyView.Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt +6 more
wiley +1 more source
A comparison of international Thin Capitalization Rules
, 2006 Die Gesellschafter-Fremdfinanzierung wird sowohl in Deutschland also auch europaweit sowie international zunehmend restriktiv geregelt mit der Folge, dass die steuerlichen Regelungen zur Gesellschafter-Fremdfinanzierung (Thin Capitalization Rules) die ...
Maier, Nina
core +2 more sources
Investor Rationality: Evidence from UK Property Capitalization Rates [PDF]
Recent analyses have suggested the irrationality of investors in Australian and U.S. office properties. More specifically, investors have failed to raise capitalization rates sufficiently at rental cyclical peaks to account for the obvious mean reversion
Bryan D. MacGregor +1 more
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American Journal of Community Psychology, EarlyView.Abstract US universities are built on stolen land and sustained through hierarchies of power that produce what migrant justice scholars name as b/order regimes. As institutions that claim to be sites of learning and inclusion, universities are fraught with contradictions as simultaneously sites of dispossession, exclusion, and control.
Sara L. Buckingham +1 more
wiley +1 more source
Journal of Government and EconomicsThis study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean +3 more
doaj +1 more source
EVALUASI REGULASI ATAS PRAKTIK PENGHINDARAN PAJAK PENANAMAN MODAL ASING
Jurnal Akuntansi dan Keuangan Indonesia, 2010 For tax payers, especially subsidiary company, government incentices to attract new investment have already been captured with reflected in tax efficiency throughout the use of loopholes in corporate income tax law.
Ning Rahayu
doaj +1 more source
Interjurisdictional Capitalization of a New Metro Line on Housing Values [PDF]
Many governments continue constructing new subway lines with the goal of reducing congestion and pollution in large cities. Besides the potential global effects on reducing negative externalities in the city, there are some local positive effects in ...
Claudio Agostini, Gastón Palmucci
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Australian Journal of Social Issues, EarlyView.ABSTRACT As modes of activism rapidly evolve, activists—both seasoned and emerging—must increasingly navigate a hybrid terrain of both digital and non‐digital engagement. This paper draws on the personal narratives of 16 nascent activists based in Australia to explore how they develop competencies related to digital storytelling, which is critical to ...
Garth Stahl +5 more
wiley +1 more source
Effects of Transfer Pricing on Tax Liability for Multinational Enterprises in Kenya’s Cement Industry [PDF]
International Journal of Management, Accounting and Economics, 2018 The purpose of this study was to examine the relationship between transfer pricing and tax liability in Kenya’s cement industry. The dependent variable of tax liability was examined against independent sub-variables namely; business models, thin ...
Muleri Andefwah Eric +1 more
doaj
Why do households without children support local public schools? linking house price capitalization to school spending [PDF]
While residents receive similar benefits from many local public expenditures, only about one-third of all households have children in the public schools.
Christian A. L. Hilber +1 more
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