Results 71 to 80 of about 2,510 (282)

Structural change in the US office market after 2019: Evidence from lease‐level data

open access: yesReal Estate Economics, EarlyView.
Abstract This article examines how the leasing activities, contract features, and pricing of the Class A office leasing market have evolved since 2019 across five major US markets: Los Angeles, the Bay Area, Dallas, Washington, DC, and New York City. Using a granular dataset of 73,508 office leases from 2010 to 2024, we find a broad‐based contraction ...
Liang Peng, Xue Xiao
wiley   +1 more source

Oregon's withholding tax: the law and related forms

open access: yes, 1955
"Prepared specially for State Withholding Conference, Lexington, Kentucky, June 6 - 8 1955."--Title PageTitle from PDF title page (viewed on July 11, 2017).This archived document is maintained by the State Library of Oregon as part of the Oregon ...

core  

Is the rent too high? Land ownership and monopoly power

open access: yesReal Estate Economics, EarlyView.
Abstract Pricing power in real estate markets can reduce housing supply and redevelopment relative to the social optimum. We show how pricing power interacts with popular redevelopment subsidies and zoning regulations. Using building‐level rental income data from NYC, we find that increased concentration is correlated with increased rents.
C. Luke Watson, Oren Ziv
wiley   +1 more source

Divtax - democratizing withholding tax reclaims

open access: yes, 2022
The paper describes on half of the the business plan of DivTax, a venture in the process of being founded. DivTax aims to be the first company to digitalize the reclaim process of withholding tax refunds for end customers and to shorten it many times
Holzer, Julius Laurenz
core  

Does withholding tax on interest limit international profit-shifting by FDI?

open access: yes, 2021
Research background: Poland is a significant recipient of intercompany loans as a part of foreign direct investment (FDI) debt instruments reported in the Balance of Payments. Most of them come from the developed West European countries ?
Anna Białek-Jaworska   +3 more
core   +1 more source

Property Tax Reform and Urban Housing Production and Consumption in Nigeria

open access: yesBaltic Journal of Real Estate Economics and Construction Management, 2020
In the past decade, the Nigerian government has witnessed dwindling revenues owing to fluctuating oil prices. This has necessitated the search for alternative revenue sources.
Daniel Maren Mallo   +2 more
doaj   +1 more source

Home foreclosure discounts in auctions without reserve prices

open access: yesReal Estate Economics, EarlyView.
Abstract This article estimates foreclosure discounts in Cape Town, South Africa, where, until 2019, foreclosure auctions occurred without reserve prices. Using newly constructed data linking sheriff auction notices to the universe of property transactions, rich property characteristics, and municipal service‐request records, I document large ...
Allan Davids
wiley   +1 more source

Knowledge Sharing in Organizations: A Review of the Recent Literature Partage des connaissances au sein des organisations : examen de la littérature récente

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT The exchange and sharing of knowledge within organizations is a critical element of organizations' success. In this research, our objective is to synthesize and critically assess the knowledge‐sharing research published between 2006 and 2023. We address this objective in three ways.
Nicholle Kovach, Leslie Berger
wiley   +1 more source

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng   +3 more
wiley   +1 more source

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