investment riskborrowing constraintscapital accumulationcapital income taxationThis paper studies the capital accumulation and welfare implications of reducing capital income taxation in a general equilibrium economy with uninsurable investment risks. It has been shown that, with uninsurable investment risks, ...
From the perspective oftaxation, the above three schemes can be compared when plan on the applicable strategy of tax optimization and net profit maximization for a specific case. However, it is worth noting that in China, some investee companies only accept the limited companies with the qualifica...
The effect of barriers to international investment (in the form of differential taxation) upon a firm's investment and financing decision is analyzed through a newly derived international capital asset pricing model. A firm using an improper project selection criterion which fails to account for the...
characterize the accumulation process by groups of firms (small and larger firms), we should expect their investment decisions to differ under uncertainty. ... CD Iacobucci - 《Small Business Economics》 被引量: 24发表: 1997年 Value-at-Risk in Services-Oriented Systems and Technology Investments:...
Are you maxing out your ISA allowance and yet you can’t or don’t want to put more into a pension? Then think hard about which assets you should really must shelter, versus those better able to withstand taxation. Capital gains tax, for example, isn’t due until you sell an asset an...
Taxes and the choice between risky and risk-free debt: on the neutrality of credit default taxation Shareholders can decide if their corporation issues risky or risk-free debt. We identify tax systems in which the choice betweenrisky and risk-free debt is... Kay,BlaufusJochen,Hundsdoerfer - ...
accounting and auditing standards, increased risk of delayed settlement of portfolio transactions or loss of certificates of portfolio securities, and the risk of unfavorable foreign government actions, including nationalization, expropriation or confiscatory taxation, currency blockage, or political changes ...
The traditional not-for-profit governance model, in which volunteer fiduciaries manage the investable assets (and, so... WF Jarvis - 《Healthcare Financial Management Journal of the Healthcare Financial Management Association》 被引量: 59发表: 2012年 Market-based instruments for flood risk ...
Assuming the Burden of ProofIf a client confronts an RIA about an investment, the RIA bears the burden of proof—meaning that the RIA must prove that the risk was disclosed and that the investment could be considered in the client's best interest. ...
We present evidence on how individual risk preferences are related to entrepreneurial investment among the wealthy. To do so, we use novel survey data from