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Advanced Search Results For "Finance"

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Distributional Effects of Entry Fees and Taxation for Financing Public Beaches.

Publication Type:Academic Journal

Source(s):Land Economics. Aug2022, Vol. 98 Issue 3, p1-12. 12p.

Abstract:We use a multisite general population demand model to assess welfare and distributional effects of entrance pricing and taxation to finance Great Lakes beach management. We compare revenue resulting from uniform entry (i.e. gate) fees across sites to a...

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Level of urgency for the application of integrated financial and tax reports for MSME actors: A cost and benefit analysis approach.

Publication Type:Academic Journal

Source(s):International Journal of Research in Business & Social Science. Jul2022, Vol. 11 Issue 5, p377-387. 11p.

Abstract:This study aims to analyze the urgency of applying integrated financial and tax reports for MSME actors, using a cost and benefit analysis approach. The data used in this study is primary data. This study distributed questionnaires to 109 MSMEs in Indo...

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Financial transaction tax and market quality: Evidence from France†.

Publication Type:Academic Journal

Source(s):International Review of Finance. Mar2022, Vol. 22 Issue 1, p90-113. 24p.

Abstract:The effectiveness of Financial Transaction Taxes (FTTs) for deterring speculative trading and improving market quality remains controversial. Studying the FTT imposed in 2012 on large‐cap stocks traded on the Euronext Paris, we find that stocks subject...

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Effect of Taxation on Corporate Financing and Investment.

Publication Type:Academic Journal

Source(s):Review of Corporate Finance Studies. Feb2022, Vol. 11 Issue 1, p47-87. 41p.

Abstract:Extensive empirical research concerning the impact of taxes on corporate decisions has had trouble identifying seemingly obvious effects. Perhaps the problem is that the seemingly obvious tax predictions are not quite right. We provide an equilibrium m...

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Tax governance: how the EU supports third countries.

Publication Type:Academic Journal

Source(s):Proceedings of the International Conference on Business Excellence. Dec2021, Vol. 15 Issue 1, p982-989. 8p.

Abstract:This paper aims to provide an analysis of the legislative framework that regulates the inclusion of clauses on good governance in tax matters, in the agreements concluded between the European Union, with its Member States, and third countries. We provi...

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The Optimal Distribution Rule of Federal Funds to States in India: A Suggested Methodology.

Publication Type:Academic Journal

Source(s):South Asian Journal of Macroeconomics & Public Finance. Dec2021, Vol. 10 Issue 2, p193-225. 33p.

Abstract:A federal country like India distributes centrally collected funds through certain distribution rules, framed by the finance commission every five years, which primarily aims at horizontal equity among the states, although the goal of vertical equity h...

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A Wealth of Information: Augmenting the Survey of Consumer Finances to Characterize the Full U.S. Wealth Distribution.

Publication Type:Report

Source(s):Working Papers -- U.S. Federal Reserve Board's Finance & Economic Discussion Series. Aug2021, p1-18. 36p.

Abstract:We use the Survey of Consumer Finances (SCF) to advance U.S. wealth analysis along several dimensions. We develop a comprehensive framework that modifies the SCF to recover the wealth distribution over families, tax units, and individuals from 1989 to ...

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The Super Rich Stepped In to Save a City. Some Say They Made It Worse.

Publication Type:Periodical

Source(s):TIME Magazine; 1/17/2022, Vol. 199 Issue 1/2, p72-79, 7p, 6 Color Photographs

Abstract:The article discusses how wealthy individuals helped the city of Kalamazoo in Michigan to expand its economy by financing public work projects. Also cited are how philanthropists William Parfet and William Johnston helped fund the city through their Fo...

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It's About Time: Taxation of Delayed Draw Term Loans.

Publication Type:Academic Journal

Source(s):Journal of Taxation of Financial Products. 2021, Vol. 18 Issue 4, p33-51. 13p.

Abstract:The article explores Many companies are well versed in the adage that "cash is king, but credit is power." Most commonly, credit takes the form of two types of borrowings: (1) revolvers that can be drawn and repaid when needed, like a credit card, and ...

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Die Entwicklung des „Steuerstaates": Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas.

Publication Type:Academic Journal

Source(s):Jahrbuch für Wirtschaftsgeschichte. Nov2021, Vol. 62 Issue 2, p505-552. 48p.

Abstract:For decades, the Schumpeterian tax state was considered the central paradigm of Fiscal Sociology. However, it increasingly fails to meet many of the conceptual challenges of contemporary public finance. To demonstrate this, the paper undertakes a doubl...

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