Results 131 to 140 of about 541,778 (308)

Household portfolios in the UK [PDF]

open access: yes
This paper presents a detailed analysis of the composition of household portfolios, using both aggregate and micro-data. Among the key findings are that: Most household wealth is held in the form of housing and pensions. Over time, there has been a shift
James Banks, Tanner, S
core  

Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion [PDF]

open access: yes, 2010
This article incorporates tax evasion into an optimum taxation framework with individuals differing in earning abilities and initial wealth. We find that despite the possibility of its evasion a tax on initial wealth should supplement the optimal ...
Brunner, Johann K.   +2 more
core  

Towards climate‐conscious corporate restructuring: A comparative exploration of English and Bhutanese legal frameworks

open access: yesInternational Insolvency Review, EarlyView.
Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley   +1 more source

Cryptocurrencies, Tax Ignorance and Tax Noncompliance in Direct Taxation: Spanish Empirical Evidence

open access: yesEconomies
This article highlights the complexity of taxation surrounding cryptocurrency transactions due to the lack of uniform regulation, creating uncertainty for both taxpayers and tax authorities.
Álvaro Hernández Sánchez   +3 more
doaj   +1 more source

Climate Change Laws and European Stock Markets: An Event Analysis

open access: yesInternational 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   +2 more
wiley   +1 more source

Податок на багатство: досвід і практика використання в європейських країнах [PDF]

open access: yes, 2014
http://vsed.oneu.edu.uaУ статті розглянуто економічний зміст податку на багатство та підстави щодо його запровадження. Визначено специфіку функціонування податку на багатство в умовах ринкової економіки.
Свердан, М.М.
core  

Researcher–Entrepreneur Relationship and Performance of Innovative Startups

open access: yesInternational 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

An Investigation of the Relationship Between Central Bank Unconventional Monetary Policy and Bitcoin Activity

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley   +1 more source

The Real Effect of Banking Globalisation on Bank Liquidity Creation in China's Banking Sector: Evidence From the Belt and Road Initiative

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi   +3 more
wiley   +1 more source

Land Use Policy and Racial Segregation

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT Land use policies, though seemingly race‐neutral, can inadvertently contribute to racial segregation. Our study focuses on examining the impact of minimum lot size regulations on the likelihood of ethnic minorities integrating into a community, which reveals compelling evidence suggesting that black households exhibit a preference for smaller ...
Ling Huang
wiley   +1 more source

Home - About - Disclaimer - Privacy