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Formal credit constraint and prevalence of reciprocal loans in rural China

Zhao, Jianmei - In: Open economics 4 (2021) 1, pp. 1-13

The unique feature of the rural credit market in China is the dominance of zero collateral and zero-interest reciprocal … lending and its long-term coexistence with the formal loan. This paper investigates the association between formal credit … constraint and prevalence of reciprocal loans in rural China. Based on the identification of rural households' credit constraint …

Persistent link: https://www.econbiz.de/10012589317

Dear old (and misunderstood) districts, let's look ahead

Toccaceli, Daniela; Pacciani, Alessandro - In: Italian review of agricultural economics 78 (2023) 3, pp. 3-15

Food districts seem to be a phenomenon as widespread as they are somewhat little known and misunderstood. After thirty years of collective thinking and practice, we question what districts in the agricultural and rural domain actually are and whether we are yet to produce a scientifically...

Persistent link: https://www.econbiz.de/10014550925

Taxes, benefits and labour force participation : survey of the quasi-experimental literature

Lundberg, Jacob; Norell, John - In: Journal of the Finnish Economic Association : JFEA 1 (2020) 1, pp. 60-77

We review the literature that uses quasi-experimental methods to estimate the elasticity of labour force participation with respect to the financial gain from work. We find a wide range of elasticities, with an average of 0.36. 27 out of 35 papers find elasticities larger than 0.1, providing...

Persistent link: https://www.econbiz.de/10013286481

Behavioral explanation of tax asymmetries

Fochmann, Martin; Jacob, Martin - 2011

Persistent link: https://www.econbiz.de/10009387946

Price and Tax Subsidies : Effectiveness and Challenges

Mackintosh, Fiona; del Ninno, Carlo - 2012

Many governments use price and tax subsidization to meet social protection objectives. They endeavor to reduce the cost of living for their population-or for a subset of the population-by subsidizing the price of goods or services in lieu of, or in addition to, direct income transfers. While...

Persistent link: https://www.econbiz.de/10012556917

Tax loss amortization of companies in Slovakia

Bánociová, Anna; Ťahlová, Slavomíra - In: Journal of risk and financial management : JRFM 13 (2020) 10/241, pp. 1-14

The purpose of this article is to research how companies optimize income tax with the ambition to maintain the achieved sales and profits at the highest possible level. Its purpose is to find out whether companies in Slovakia compensate for higher tax liability by tax loss amortization to reduce...

Persistent link: https://www.econbiz.de/10012387178

Vergleich der Vergünstigungseffekte der verschiedenen investitionsfördernden Massnahmen

Volk, Rainer - 1994

In den letzten Jahrzehnten wurden zahlreiche Instrumente zur Förderung von Investitionen entwickelt. Mit diesen Förderinstrumenten sind für die Investoren unterschiedlich hohe Vorteile (Vergünstigungseffekte) verbunden. Die Höhe der Begünstigung hängt von der individuellen Situation des...

Persistent link: https://www.econbiz.de/10011964777

Tax loss carryforward disclosure

Flagmeier, Vanessa; Müller, Jens - In: Schmalenbach journal of business research : SBUR 76 (2024) 4, pp. 495-532

This study examines firms' voluntary disclosure of tax loss carryforward (TLCF) information. We measure the content and presentation of TLCF information by a disclosure score based on hand collected data from annual reports. Our identification strategy employs new proprietary data to control for...

Persistent link: https://www.econbiz.de/10015210148

R&D, industrial policy and growth

Dang, Alicia H.; Samaniego, Roberto M. - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-42

An issue with estimating the impact of industrial support is that the firms that receive support may be politically connected, introducing omitted variable bias. Applying fixed-effects regressions on Vietnamese panel data containing several proxies for political connectedness to correct this...

Persistent link: https://www.econbiz.de/10013380407

Fiscal management of aggregate demand : the effectiveness of labor tax credits

Ferrière, Axelle; Navarro, Gaston - 2024

tax credits to low-income working households. The labor tax credit is the most effective package to attenuate the …

Persistent link: https://www.econbiz.de/10015084354