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Record Nr. |
UNINA990003268380403321 |
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Autore |
Buscaglia, Claudio |
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Titolo |
Gli SQUILIBRI TERRITORIALI IN ITALIA |
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Pubbl/distr/stampa |
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Edizione |
[1] |
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Descrizione fisica |
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Disciplina |
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Locazione |
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Collocazione |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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2. |
Record Nr. |
UNINA9910788522403321 |
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Autore |
Klemm Alexander |
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Titolo |
Allowances for Corporate Equity in Practice / / Alexander Klemm |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2006 |
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ISBN |
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1-4623-5080-1 |
1-4519-8531-2 |
1-282-39234-4 |
9786613820778 |
1-4519-0972-1 |
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Descrizione fisica |
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1 online resource (35 p.) |
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Collana |
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Soggetti |
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Corporations - Finance |
Corporations - Taxation |
Investments: Stocks |
Taxation |
Corporate Taxation |
Business Taxes and Subsidies |
Taxation, Subsidies, and Revenue: General |
Pension Funds |
Non-bank Financial Institutions |
Financial Instruments |
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Institutional Investors |
Corporate & business tax |
Public finance & taxation |
Investment & securities |
Allowance for corporate equity |
Stocks |
Corporate income tax |
Income tax systems |
Effective tax rate |
Corporations |
Income tax |
Tax administration and procedure |
Brazil |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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""Contents""; ""I. INTRODUCTION""; ""II. ACE TAX SYSTEMS""; ""III. ACE SYSTEMS IN PRACTICE""; ""IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS""; ""V. THE BRAZILIAN ACE VARIANT""; ""VI. CONCLUSION""; ""Appendix I. Effective Tax Rates""; ""REFERENCES"" |
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Sommario/riassunto |
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This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies a variant of such a system and Belgium introduced one this year. This paper summarizes the empirical literature on past ACE systems, and provides a theoretical and empirical assessment of the Brazilian ACE variant. The main finding is that the Brazilian reform introduced an ACE system for a minority of firms only, with the majority instead having a system of dividend deductibility. Despite the reduction in the tax preference for debt finance, capital structures have not changed much, but dividends have increased. Investment appears to have benefited from the reform, although the extent to which this was due to the new structure rather than the tax cut is unclear. |
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3. |
Record Nr. |
UNINA9910597902403321 |
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Titolo |
Sustainability in China : Bridging Global Knowledge with Local Action / / Multidisciplinary Digital Publishing Institute |
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Pubbl/distr/stampa |
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[Place of publication not identified] : , : Multidisciplinary Digital Publishing Institute, , 2015 |
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Descrizione fisica |
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1 online resource (332 pages) |
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Disciplina |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Sommario/riassunto |
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Klappentext: China's road to sustainability has attracted global attention. Since the "Reform & Opening Up" policy, China's rapid pace of both urbanization and industrialization has made its being the second largesteconomy but meantime a heavy environmental price has been paid over the past few decades for addressing the economic developmental target. Today, as the biggest developing country, China needs to take more responsibilities for constructing its local ecological-civilization society as well as for addressingthe global challenges such as climate change, resources scary and human beings well-fare; therefore, weneed to have deeper understandings into China's way to sustainability at very different levels, bothspatially and structurally, concerns ranging from generating sustainable household livelihoods to globalclimate change, from developing technological applications to generate institutional changes. In thisspirit, this publication, "Sustainability in China: Bridging Global Knowledge with Local Action" aims to investigate the intended and spontaneous issues concerning China's road to sustainability in a combined top-down and bottom-up manner, linking international knowledge to local-based studies. |
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