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There is a high diversity in the possibility of raising funds for municipalities; in particular the possible sources of revenue for financing the municipalities are high. There are certain ways of financing, which are represented in all municipalities, regardless of their economic structure, the...
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This study investigates determinants of revenue in North America's four major professional sports leagues. Estimates reveal that revenue is positively associated with on-field success in baseball (MLB), basketball (NBA), and hockey (NHL), but not in football (NFL). The returns to winning are not...
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communications services, ii) revenues from corporate taxes, and iii) expenditures on communications services for first responders … taxes, and no change in expenditures on communication services for first responders.On the other hand, if all states opt … state expenditures on first responders' communications services …
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In 1989, the Japanese government introduced auctions for the sale of 10-year government bonds, replacing the legal cartel syndicates that had previously coordinated prices. Using this policy change as a natural experiment, this paper uses a difference-in-differences (DID) methodology to assess...
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The law known as the Tax Cuts and Jobs Act amended Sec. 451 to allow accrual-basis taxpayers to defer recognizing income until it is taken into account in their applicable financial statements. This rule can eliminate some book-tax timing differences regarding unearned revenue, also known as...
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