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Public Economics

Selected Works

Articles 1 - 10 of 10

Full-Text Articles in Accounting

Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa Dec 2017

Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa

Sebastien J Bradley

Despite an extensive literature on the normative implications of different international tax regimes and an empirical literature addressing individual specific predictions, there exists little evidence encompassing the broad range of effects of taxing corporations' foreign-source income on a worldwide or territorial basis. This paper takes a more comprehensive quantitative approach by examining stock market reactions surrounding four events over the course of which Japan's 2009 adoption of a dividend exemption system was developed into proposed law. Using an event study methodology which leverages individual firm characteristics and accounts for contemporaneous financial market developments, we find that Japanese firms with less …

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Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson Nov 2015

Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson

Sebastien J Bradley

This paper evaluates the initial impacts of patent box regimes in light of their primary stated objectives: stimulating domestic innovation and retaining mobile patent income to limit base erosion. Despite their lack of nexus requirements, we find that patent box regimes yield a 3 percent increase in new patent applications for every percentage point reduction in the tax rate on patent income. We find no significant impact of these regimes on deterring outward cross-border attribution of patent ownership, or on attracting ownership of foreign inventions. Increased patenting activity hence appears focused on inventions involving co-located (domestic) patent owners and inventors.

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A Vision And Method In Studying Abdul-Wahab El-Bayyati Poetry, Philadelphia University Feb 2012

A Vision And Method In Studying Abdul-Wahab El-Bayyati Poetry, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

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Clustering Algorithm Identification System Using Wavelet Transform, Philadelphia University Dec 2010

Clustering Algorithm Identification System Using Wavelet Transform, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

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Reallocation Of Mesh Points In Fluid Problems Using Back-Propagation Algorithm, Philadelphia University Dec 2009

Reallocation Of Mesh Points In Fluid Problems Using Back-Propagation Algorithm, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

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Towards Self-Configurable Overlay Networks, Philadelphia University Dec 2008

Towards Self-Configurable Overlay Networks, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

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An Empirical Study Of The Sources Affecting E-Business Value Creation In Jordanian Banking Services Sector, Philadelphia University Dec 2006

An Empirical Study Of The Sources Affecting E-Business Value Creation In Jordanian Banking Services Sector, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

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The Translation Of Some Metaphorical Expressions In Shakespeare's Hamlet, Philadelphia University Dec 2006

The Translation Of Some Metaphorical Expressions In Shakespeare's Hamlet, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

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Purification And Characterization Of Porin From Corn (Zea Mays L.) Mitochondria, Philadelphia University Dec 1992

Purification And Characterization Of Porin From Corn (Zea Mays L.) Mitochondria, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

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Positive Residues Involved In The Voltage-Gating Of The Mitochondrial Porin-Channel Are Localized In The External Moiety Of The Pore, Philadelphia University Dec 1989

Positive Residues Involved In The Voltage-Gating Of The Mitochondrial Porin-Channel Are Localized In The External Moiety Of The Pore, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

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