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The effect of corporate income tax of agricultural companies on national budget? The case of the Slovak Republic
Chebeň, Juraj; Krajčírová, Renáta; Vaňová, … - In: Amfiteatru Economic Journal 23 (2021) 57, pp. 466-482
Corporate income tax significantly affects the overall amount of government tax revenue. In spite of the attention being paid to many macroeconomic indicators (e.g. GDP, inflation, unemployment rate, etc.) influencing the total amount of tax revenues influence, we can hardly find empirical...
Persistent link: https://www.econbiz.de/10014461986
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Strategies in financial services, the shareholders and the system: Is bigger and broader better?
Walter, Ingo - 2002
The financial services industry is „special“ in a variety of ways, including the fiduciary nature of the business, its role at the center of the payments and capital allocation process with all its static and dynamic implications for economic performance, and the systemic nature of problems...
Persistent link: https://www.econbiz.de/10010295527
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Clustering in the UK financial services: The quest for the enigmatic pecuniary externality
Kuah, Adrian - 2008
This paper explores the sources of agglomeration externalities in enhancing firm performance, in particular, the pecuniary externality that supports firms' bottom line. The fundamental argument on increasing returns leads to the premise that cluster size has beneficial influence to firm...
Persistent link: https://www.econbiz.de/10010277913
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The political economy of corruption and the role of financial institutions
Boerner, Kira; Hainz, Christa - 2004
In transition and developing countries, we observe rather high levels of corruption even if they have democratic … high corruption levels. Our model is based on the fact that corrupt offcials have to pay an entry fee to get lucrative … positions. In a probabilistic voting model, we show that a lack of financial institutions can lead to more corruption as more …
Persistent link: https://www.econbiz.de/10010261273
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Murder, Sex, Corruption: Will China Continue to Hold Together?
Brødsgaard, Kjeld Erik - 2012
intensified by a number of social phenomena such as increased fragmentation, vested interests, corruption, social unrest … 'resilient authoritarianism' and that China either will experience a political and social collapse or move towards a democratic …
Persistent link: https://www.econbiz.de/10012142439
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Improving digital financial services inclusion: A panel data analysis
Berdibayev, Yergali; Kwon, Youngsun - 2020
), mobile internet tariffs, handset prices, political stability, control of corruption and cybersecurity. In general, the … regression yielded good results. Factors such as GDP per capita, political stability, control of corruption, mobile 4G coverage …
Persistent link: https://www.econbiz.de/10012291462
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Is digital financial inclusion good for bank stability and sustainable economic development? Evidence from emerging Asia
Alam, Md Rabiul - 2021
In this current era of the fourth industrial revolution, both the negative and positive effects of financial inclusion raise the question of whether digital finance can be a solution for financial stability through attaining sustainable economic growth or not. Hence, considering the aftermath of...
Persistent link: https://www.econbiz.de/10012610137
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The Predicament of FinTechs in the Environment of Traditional Banking Sector Regulation – An Analysis of Regulatory Sandboxes as a Possible Solution
Gerlach, Johannes M.; Rugilo, Daniel - In: Credit and Capital Markets – Kredit und Kapital 52 (2019) 3, pp. 323-373
Recently, "Financial Technology-companies" (FinTechs) are increasingly changing the financial services industry worldwide and impose considerable challenges for regulators tasked to solve the arising trade-off between sound regulation and innovation support. In this regard, regulatory sandboxes,...
Persistent link: https://www.econbiz.de/10014524197
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The Impact of Personal and Corporate Taxation on Capital Structure Choices
Voeller, Dennis; Overesch, Michael - 2008
This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures. Our empirical results, based on a comprehensive panel...
Persistent link: https://www.econbiz.de/10010298029
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Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik
Popp, Matthias - 2011
Bei einer Unternehmensbewertung nach IDW müssen grundsätzlich persönliche Einkommensteuern berücksichtigt werden. Nach dem früheren Anrechnungsverfahren (bis 2000) führten ausländische Einkünfte auf Ebene der Kapitalgesellschaft häufig zu steuerfreien Eigenkapitalzugängen. Bei...
Persistent link: https://www.econbiz.de/10010305894