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In 1984 and 2000, significant changes were made to the tax treatment of employee stock options in Canada. Although designed to increase the use of stock options as a compensation vehicle (1984) and decease the loss of knowledge workers (2000), we argue that these tax changes were largely...
Persistent link: https://www.econbiz.de/10015232778
Sub-Saharan Africa (SSA) accounts for a third of the countries on the Financial Action Task Force (FATF) grey list. In the Money Laundering and Terrorist Financing (ML/TF) Ranking and Risk Assessment Tool, the region performed poorly in terms of resilience to ML/TF, with more than 60% of...
Persistent link: https://www.econbiz.de/10015213679
Sub-Saharan Africa (SSA) accounts for a third of the countries on the Financial Action Task Force (FATF) grey list. In the Money Laundering and Terrorist Financing (ML/TF) Ranking and Risk Assessment Tool, the region performed poorly in terms of resilience to ML/TF, with more than 60% of...
Persistent link: https://www.econbiz.de/10015213680
Based on first-hand account, this paper offers evidence on price setting and price adjustment mechanisms that were illegally employed under the Soviet planning and rationing regime. The evidence is anecdotal, and is based on personal experience during the years 1960–1971 in the Republic of...
Persistent link: https://www.econbiz.de/10015217716
Institute of Standards (CNIS) to include enforcement and monitoring. CNIS has already begun working on the issue of compliance … efficiency performance. Less attention has been paid to monitoring and enforcement with a minimal commitment of resources and … little expansion of administrative capacity in this area. Thus, market compliance with both mandatory standard and labeling …
Persistent link: https://www.econbiz.de/10009435536
RPS policies are backed by various types of compliance enforcement mechanisms, and many--but not all--such policies … state RPS programs. Next, the report highlights state RPS compliance levels, enforcement actions, and cost impacts, as well … obligations generally increase over time, and retail suppliers typically must demonstrate compliance on an annual basis. Mandatory …
Persistent link: https://www.econbiz.de/10009436034
demonstrate compliance on an annual basis. Mandatory RPS policies are backed by various types of compliance enforcement mechanisms … impacts, which could conceivably allow utilities to avoid (full) compliance with their RPS target. Currently, 27 states and …
Persistent link: https://www.econbiz.de/10009436093
risk-neutral firms and the marginal effectiveness of increased enforcement across firms are independent of differences in … emissions trading programs because it suggests that regulators have no justification for targeting their enforcement effort … the marginal effectiveness of enforcement depends on any firmspecific characteristic. We also examine the determinants of …
Persistent link: https://www.econbiz.de/10009467769
the fine for disclosed violations and the assumption that firms know their compliance status without cost. When firms have … to expend resources to determine their compliance status, motivating a significant number of violation disclosures yields … worse environmental quality. Finally, relative to conventional enforcement, disclosure polices will result in more …
Persistent link: https://www.econbiz.de/10009467770
derive an enforcement strategy with a self-reporting requirement that achieves complete compliance in a cost-effective manner …. In the absence of transaction costs targeted enforcement—the practice of monitoring some firms more closely than others … initial distribution of permits can have an impact on total enforcement costs in the presence of transaction costs, but only …
Persistent link: https://www.econbiz.de/10009467789