University of Mississippi
Singapore Management University
University of Louisville
University of Arkansas, Fayetteville
The Efficient Market Hypothesis In Youth Entrepreneurship: Understanding, Application, And Contextual Factors — A Systematic Literature Review,
2026
University of Dar es Salaam
The Efficient Market Hypothesis In Youth Entrepreneurship: Understanding, Application, And Contextual Factors — A Systematic Literature Review, Omari Khalifa Mbura Prof,, Binto M. Binto
Business Management Review
This systematic literature review explores how youth entrepreneurs understand and apply the Efficient Market Hypothesis (EMH) in their decision-making, and examines the contextual factors influencing the decision-making nexus. Guided by a post-positivist framework, the review synthesises extant literature across youth entrepreneurship, finance, and digital strategy to map emerging themes and identify knowledge gaps. It covered a sample of 38 peer-reviewed articles, selected in accordance with the PRISMA guidelines. Findings of the systematic literature review show that youth entrepreneurs' engagement with EMH is largely experiential and indirect, influenced by digital literacy, social learning, and the realities of rapidly changing market environments. …
Nigeria's 2025 Tax Act In Comparative Perspective: Tax Rates, Compliance, And Fiscal Space With Econometric And Machine-Learning Evidence From Nigeria, South Africa, The United Kingdom, And The United States,
2026
Lagos State University, Faculty of Management Sciences, Department of Business Administration, Nigeria
Nigeria's 2025 Tax Act In Comparative Perspective: Tax Rates, Compliance, And Fiscal Space With Econometric And Machine-Learning Evidence From Nigeria, South Africa, The United Kingdom, And The United States, Olatunji Dauda Ojedokun, Seun Adebanjo
Economic and Business Review
This study compares Nigeria's 2025 Tax Act with regimes in South Africa, the United Kingdom, and the United States using quarterly panel data (2000–2025) and complementary econometric and machine-learning methods. We estimate fixed-effects difference-in-differences, autoregressive distributed lag/cross-sectionally augmented autoregressive distributed lag error-correction models, dynamic panel generalised method of moments, and local projections to identify short- and long-run effects on revenue efficiency, compliance behaviour, and fiscal space. Predictions for VAT/corporate income tax revenues and gaps are generated with Elastic Net, Random Forest, XGBoost, and LightGBM, and heterogeneity is assessed via generalised random forests and doubly robust learners. Results show a significant, …
Who Bears The Burden: Tax Incidence And Water Governance In The Middle Rio Grande Conservancy District (Mrgcd) Within Bernalillo County,
2026
University of New Mexico
Who Bears The Burden: Tax Incidence And Water Governance In The Middle Rio Grande Conservancy District (Mrgcd) Within Bernalillo County, Michael W. Wilson
Economics ETDs
This study examines how property-value-based assessments within a large western irrigation and flood-control district distribute fiscal burdens across property owners. The empirical analysis is restricted to Bernalillo County within the Middle Rio Grande Conservancy District (MRGCD), using parcel-level administrative data from fiscal year 2025 merged with 2021 irrigation service records and geospatial information. The analysis classifies 34,397 parcels by irrigation status, agricultural valuation enrollment, and primary use to evaluate whether non-irrigating residential and commercial parcels, including renter-occupied properties that lack direct irrigation access, bear a disproportionate share of financial responsibility for a district whose first listed priority under their primary …
An Introduction To The China Land Sales Data Set: The Universe Of Land-Use-Right Transfers In China 2000-2022,
2026
Syracuse University
An Introduction To The China Land Sales Data Set: The Universe Of Land-Use-Right Transfers In China 2000-2022, Yilin Hou, Lin Li, Qiang Ren
Center for Policy Research
The China Land Sales Data Set (2000-2022) includes the universe of land-use-right sales in China in the first 23 years of the 21st century, a period of the fastest mass urbanization and intense infrastructure construction in China’s history, that accompanied the rapid growth of China’s economy and household income. For this reason, this data set carries substance in many ways for anyone who needs to understand the occurrences in China of that period. The phrase “land sale” refers to the transfer of land-use right from the state as the sole owner of urban land to any individual, firm or entity …
The Contemporary Tax Journal’S Interview With Ms. Julia Ushakova-Stein,
2026
San Jose State University
The Contemporary Tax Journal’S Interview With Ms. Julia Ushakova-Stein, Shuang Zhang
The Contemporary Tax Journal
No abstract provided.
2026 Uworld Cpa Exam Review Questions,
2026
San Jose State University
2026 Uworld Cpa Exam Review Questions
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026,
2026
San Jose State University
The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026
The Contemporary Tax Journal
No abstract provided.
Do Voters Understand The Benefits Of Taxes?,
2026
University of Alabama
Do Voters Understand The Benefits Of Taxes?, Benjamin Carter, Alessandro Del Ponte, Peter Discioli
Political Science Faculty Articles and Research
We use economic experiments to study a fundamental question in political economy: Do voters understand the benefits of taxes? Participants play an economic game as members of a virtual society composed of computer players. In each round, the players earn low or high income, see the distribution of income, and then vote for low or high taxes. We test whether participants vote rationally for high taxes when poor and low taxes when rich, following a classic model in political economy, or whether they focus on the burden of taxes more than the benefits. Across three experiments, poor players voted against …
Income Tax Over-Withholding And Household Investment Decisions,
2026
Singapore Management University
Income Tax Over-Withholding And Household Investment Decisions, Xi Novia Chen, Jungbae Kim, Ben Lourie, Chenqi Zhu
Research Collection School Of Accountancy
Over three-quarters of U.S. taxpayers over-withhold taxes, leading to tax refunds. This study explores how over-withholding impacts stock investments by comparing individuals' investment patterns from wages and tax refunds. We find that while some portion of tax refunds are promptly invested, the investment rate is lower than that of wages. This suggests that over-withholding, which alters the label and timing of wages into refunds, influences investment behavior. Our cross-sectional analysis indicates that the differential propensity to invest wages versus tax refunds are more pronounced for individuals with automatic investment setups and lower financial sophistication. These findings underscore the importance of …
Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement,
2026
Islamic University of Riau, Indonesia
Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
Jurnal Akuntansi dan Keuangan Indonesia
Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible …
Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries,
2026
Universitas Padjadjaran, Indonesia
Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb
Jurnal Akuntansi dan Keuangan Indonesia
Background: Climate change and regulatory frameworks such as the European Union Emission Trading System (EU ETS) have increased pressure on firms to manage and disclose greenhouse gas (GHG) emissions. However, the financial and market consequences of GHG emissions and disclosure remain debated. Method: This study employs a quantitative causal-comparative design using secondary data from the Refinitiv database for 2015–2024. The sample consists of 2,315 European firms participating in the EU ETS. Regression analysis is conducted to examine the effects of GHG emissions and their disclosure on firm value, return on assets (ROA), and return on equity (ROE), with firm size …
The Dialectics Of Governance – Navigating Institutional Complexity, Trust, And Innovation In Indonesia,
2026
Faculty of Administrative Science, Universitas Indonesia
The Dialectics Of Governance – Navigating Institutional Complexity, Trust, And Innovation In Indonesia, Muhammad Ramaditya, Rijal Ramdhani
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
No abstract provided.
Indonesian Tax Reform: A Never-Ending Dialectic,
2026
Universitas Negeri Padang, Indonesia
Indonesian Tax Reform: A Never-Ending Dialectic, Charoline Cheisviyanny, Niki Lukviarman, Verni Juita, Suhanda Suhanda
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Indonesian tax reform has evolved through recurring cycles of institutional change, yet it continues to face persistent tensions among fiscal demands, administrative capacity, and taxpayer compliance. While existing tax reform studies predominantly examine reform outcomes in terms of revenue performance and compliance rates, limited attention has been given to the structural contradictions that shape reform trajectories over time. This study re-conceptualizes Indonesian tax reform as a dialectical process by applying a thesis–antithesis–synthesis framework to three major reform cycles since 1983. Using an interpretive qualitative design based on documentary reconstruction and illustrative interview evidence, the analysis demonstrates that each reform phase …
The Tax Adviser, Volume 18, Number 12, December 1987,
2026
University of Mississippi
The Tax Adviser, Volume 18, Number 12, December 1987, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2026
University of Mississippi
Thumbtax,
2026
University of Mississippi
Tax Practice Management,
2026
University of Mississippi
Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations,
2026
University of Mississippi
Below-Market Corporation- Shareholder Loans, Calculating Imputed Interest Under The Proposed And Temporary Regulations, Ned P. Curtis
Tax Adviser
No abstract provided.
Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap,
2026
University of Mississippi
Software Companies And The Phc Tax, The Tra Rescues Many Companies From A Tax Trap, Sam L. White, Steven R. Selcer, John E. Karayan
Tax Adviser
No abstract provided.
Reasonable Compensation Issue, More Important Under The New Law,
2026
University of Mississippi
Reasonable Compensation Issue, More Important Under The New Law, James G. Bond, Paula W. Kretschmar
Tax Adviser
No abstract provided.
