In this paper we analyse the role that Social Security wealth and incentives play in the transition to retirement in Spain. We use the labour records and other relevant information contained in a newly released database [Muestra Continua de Vidas Laborales (2006)] to construct incentive measures...

En este trabajo se estima el efecto agregado de shocks a transferencias de renta gubernamentales para una muestra de países de la UE. La nueva medida de shocks a las transferencias utiliza una base de datos elaborada por expertos en finanzas públicas del Sistema Europeo de Bancos Centrales...

This exploratory qualitative study investigates the reaction of the selling side of the real estate market to the mandatory disclosure of information as a consumer protection mechanism in residential property transactions, the largest purchase most consumers will ever make. In Australia, where...

Full-text of this article is not available in this e-prints service. This article was originally published following peer-review in International Journal of Retail & Distribution Management, published by and copyright Emerald.

Purpose – This study aims to examine the extent to which UK directors failed to report their share trading in the timeframe required by extant regulations in the run-up to the changes in insider trading law contained in the Financial Services and Markets Act. Design/methodology/approach –...

Presumptive taxes can be found in the tax system of most developing countries and make sense when the desired tax base is difficult to measure, verify, and monitor. As a substitute for the desired tax base, the presumed tax base is derived from items that can be more readily monitored. Presumed...

Biofuels are meant to be an environmental friendly alternative for the use of fossil fuels. Thisidea led to the use of subsidies in order to support their production and use. In the USA, the EPAis in charge of establishing mandates to obligated parties and enforcing compliance....

This paper highlights an international perspective on the economic significance of small businesses and the regulatory compliance requirements they face. Importantly, it discusses small business implementation costs of a new tax, particularly, the year 2000 Australian Goods and Services Tax...

Emission trading has become recently more and more import in environmental regulation. In the context of controlling greenhouse gas emissions, the directive on a Europewide trading scheme for large immobile sources may be perceived as one of the most important milestones in recent years. Prior...