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Victoria Basolo, Edith Huarita and Jongho Won
Some housing researchers have criticized the United States housing subsidy scheme referred to as the Low-Income Housing Tax Credit (LIHTC) program for failing to promote better opportunities for low-income persons. In this study, therefore, we examine th...
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Sohyun Park, Aram Yang, Hui Jeong Ha and Jinhyung Lee
Social mixing is one of the key objectives of the housing policy in OECD countries. The Low-Income Housing Tax Credit (LIHTC) program, the largest affordable housing construction program in the US since 1986, has recently set creating mixed-income commun...
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Muhammad Rifky Santoso
Pág. 1 - 12
The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This ...
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Robert Hull and Shane Van Dalsem
This paper?s purpose is to compare nonprofits with pass-throughs in terms of valuation, leverage, and growth. To achieve this purpose, we use the Capital Structure Model. This model determines maximum firm valuation through incorporating real data (tax r...
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Mariana Isabel Puente Riofrío,Kevin Giancarlo Solano Armijo
Pág. 1 - 8
This research analyzes the effects of tax imposed on capital flight in the industrial import sector of Riobamba ? Ecuador. The Ecuadorian government imposes taxes on capital flight to protect the economy from capital outflow. The aim of the research is t...
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Eha Nugraha,Veranda Aga Refmasari,Alif Ilham Akbar Fatriansyah
Pág. in press
This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and M...
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Robert Hull
Corporate finance research focuses on C corps (CCs) neglecting pass-throughs (PTs). We answer this neglect by examining PT outputs for the categories of debt choice, valuation, and leverage gain. In the process, we expand on the nongrowth PT research and...
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Nicolas Dorn
Pág. Finance an - 60
This article provides a new perspective on sovereign finance and money in England from pre- modern to early modern times. Re-reading the literature on sovereign fiscality through the lens of sovereign jurisdictions and religious authority, it describes t...
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Sangpil Ko and Pasi Lautala
Co-firing from woody biomass feedstock is one of the alternatives toward increased use of renewable feedstock in existing coal power plants. However, the economic level of co-firing at a particular power plant depends on several site-specific factors. To...
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Achmad Fauzi
Pág. 31 - 38
Mortgages are used as credit services provided by banks to customers who want a special loan to meet the needs in the construction of houses or home renovations that must be in accordance with the procedures that have been specified as a condition of com...
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