Purpose: This paper aims to present the theoretical and conceptual framework of a new method in public finance called 'participation based tax increment financing (P-TIF)' by combining conventional tax increment financing (TIF) within the Sharīʿah-compliance structure....

Purpose This paper aims to present the theoretical and conceptual framework of a new method in public finance called "participation based tax increment financing (P-TIF)" by combining conventional tax increment financing (TIF) within the Sharīʿah-compliance structure....

В настоящей статье сформулирован видимый образ экономического отчуждения в том виде, в каком он предстает в наши дни в российской финансово-банковской сфере

Purpose The purpose of this paper is to investigate whether negative incentives in the pay-for-performance mechanism would trigger loan officers to strategically reject potentially good loans. If so, what is the feasible solution to alleviate the problem. Design/methodology/approach A framed...

Purpose The purpose of this paper is to study the sensitivity of foreign exchange exposure through the cash flow estimation method using a sample of 59 UK insurance companies. This approach allows a decomposition of exposures into short- and long-term components. By revealing the nature of their...

Purpose – The purpose of this paper is to clarify definitions in economics. Design/methodology/approach – To apply the insights of Austrian economics to terms widely used in the profession. Findings – The authors find that the Austrian approach brings clarification to communication....