When the asset market is incomplete,there typically exist taxes on trades in assets and a redistribution of revenue in …

taxes and transfers among government typically leads to suboptimal outcome. We look at the effect of two widely used …

In the paper the impact of changes in social benefits and taxes on Estonian labor market will be analysed using a …

So far the earnings management literature has failed to establish the impact of taxes on the Loan Loss Provisions (LLPs …) of financial institutions. We extend the discretionary LLP literature to a less studied area regarding the role of taxes … allow small banks to use LLPs, we find support for the hypothesis that taxes affect banks' discretionary LLPs. This finding …