We examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors= implicit valuations of retained earnings versus paid-in equity. Retained earnings are distributable as taxable dividends, whereas paid-in equity is distributable as a tax-free return of...

Nitrate Vulnerable Zones (NVZ) are employed as compulsory instruments to meet standards on EU water quality. Farmers operating in NVZs face a number of restrictions on agricultural activity and a greater requirement for record keeping in relation to timing and quantities of nitrogen inputs used....

This article draws attention to the faulty design elements at the front-door of children's local authority services, arguing that current attempts to increase safety, through the formalization of organizational procedures and their enactment by IT systems, may have had the contrary effect. We...

Nitrate Vulnerable Zones (NVZ) were introduced in response to the Nitrates Directive (91/676/EEC) which states that all EU countries must reduce the nitrate in drinking water to a maximum of 50mg/l. Farmers within a designated NVZ must adhere to strict rules over the timing and application of...