Results 141 to 150 of about 1,038,024 (304)
Null Effects of the State Pension Age on Mortality in the Netherlands
ABSTRACT Increasing the state pension (SP) age in the Netherlands from 65 years in 2012 to 67 in 2024 has been shown to cause individuals to work longer. This study addresses a concern regarding possible adverse health effects of an increased SP‐age, for example, because individuals trade health investments for working time. We empirically investigated
Adriaan Kalwij, Arie Kapteyn
wiley +1 more source
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Tax Reform and Target Savings [PDF]
If the United States switched to a broad-based consumption tax, than all forms of saving would enjoy the tax-preferred status reserved primarily for retirement saving vehicles under the current income tax system.
Andrew A. Samwick
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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
A wealth tax on the rich to bring down public debt? Revenue and distributional effects of a capital levy [PDF]
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that
Bach, Stefan +2 more
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Abstract Student loan debt occupies a distinctive and structurally ambiguous position within consumer insolvency law. Although incurred in good faith for socially endorsed purposes, it is subject to significant restrictions on discharge across most common law jurisdictions.
Thomas Nicholls
wiley +1 more source
Estate Taxes and Charitable Bequests by the Wealthy [PDF]
Charitable bequests are an important source of philanthropic support. Unlike bequests to children which can be taxed at a maximum statutory rate of 0.55, such transfers are exempt from estate taxation.
David Joulfaian
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Researcher–Entrepreneur Relationship and Performance of Innovative Startups
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
Income and wealth concentration in Spain in a historical and fiscal perspective [PDF]
This paper presents series on top shares of income and wealth in Spain over the 20th century using personal income and wealth tax return statistics.
Facundo Alvaredo, Emmanuel Saez
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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

