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71.
Call and default can potentially alter the timing and amounts of promised cashflows for callable, corporate bonds. While prior research has indicated the theoretical importance of adjusting Macaulay duration for the impacts of default and call, the question of their relative impact remains a matter of debate [The High Yield Debt Market, Dow Jones Irwin, New York, 1990, p. 18; J. Finan. 53 (1998) 2225]. We develop a theoretical analysis incorporating both default and call effects on duration and test its implications employing a previously unexplored data base of Canadian, investment grade, corporate bond indices containing an unusual provision making it possible to identify callable and noncallable indices. 相似文献
72.
Capital, corporate income taxes, and catastrophe insurance 总被引:2,自引:0,他引:2
We provide estimates of the equity capital needed and the resulting tax costs incurred when supplying catastrophe insurance/reinsurance using a partial equilibrium model that incorporates a specific loss distribution for US catastrophe losses. After consideration of insurer investment in tax-exempt securities, tax loss carry-back/forward provisions, and personal taxes, our results imply that the tax costs of equity finance alone have a substantial effect on the cost of supplying catastrophe reinsurance. These results help explain a variety of industry developments that reduce tax costs. Also, when coupled with non-tax costs of capital, these results help explain the limited scope of catastrophe insurance/reinsurance. 相似文献
73.
Philippe Thalmann Lawrence H. Goulder François Delorme 《International Tax and Public Finance》1996,3(4):449-478
Changes in capital taxes by one economy spill onto other economies with internationally mobile capital. We evaluate these impacts using a two-region, intertemporal general equilibrium model. The foreign economy's unilateral reduction in corporate income taxation has positive but small effects on U.S. welfare. In contrast, unilateral reductions in personal income taxation impose large negative spillovers. The differences result from CIT being source-based and PIT residence-based. The CIT cut reduces tax burdens to U.S. residents who invest abroad, while the PIT cut reduces foreigners' tax burdens only. Through general equilibrium adjustments neglected in simpler models, the PIT cut lowers U.S. residents' welfare. 相似文献
74.
在我国目前的经济增长中,出现了投资需求过热而消费需求不足的结构性失衡状况。为此,可以把税收结构引入汉森-萨缪尔森模型,来研究税收结构对投资和消费的影响。通过实证研究发现,在税收结构中,流转税(间接税)比重的增加对投资增长有激励作用,而对边际消费倾向没有显著影响;所得税和其他税(代表了直接税)比重的增加,有利于抑制投资和过快的经济增长,相反,可以提高边际消费倾向,从而促进消费。 相似文献
75.
76.
税务行政处罚的法理探析 总被引:1,自引:0,他引:1
法学意义上的税收是一种金钱给付关系。关于税收的法律关系性质有权利关系说和债务关系说两种观点,不同观点之下对于税务行政处罚的法理有不同的分析。事实上,国家和纳税人之间是一种公法意义上的债权债务关系,税务行政处罚是国家对纳税人不按时履行税收合约的一种惩罚。 相似文献
77.
Management accounting and corporate governance: An institutional interpretation of the agency problem 总被引:1,自引:0,他引:1
Challenging the dominant economic agency theory of corporate governance with a new discourse drawn from institutional theory, the paper analyses how management accounting is implicated in corporate governance. The proposed institutional theory of agency links the micro-institutions of the organization that are informed by the practices of management accounting with external institutional players and stakeholders. The paper identifies emerging narratives in which the management accounting profession has recognised a distinctive, post-Enron set of sensibilities. Although techniques drawn from strategic management accounting can be adapted to embed better corporate governance practices, the institutional theory of agency identifies tensions between the heroic CEO narrative and the routinization of strategy implicit in strategic management accounting. 相似文献
78.
David Yermack 《Financial Markets and Portfolio Management》2006,20(1):33-47
This essay surveys research about the value of individual members of boards of directors. When directors join or exit corporate
boards, company stock prices respond, often in magnitudes of 1% of firm value or more. Related research shows that when a
significant event impacts the stock price of one company, the effects are transmitted to other companies that share board
members in common with the primary company. Share price reactions are sensitive to variables such as a director’s occupation,
independence, and professional qualifications. Together, this evidence suggests that a well-functioning market for directors
might already exist, making direct regulation unnecessary and possibly counter-productive. 相似文献
79.
80.
Harry Huizinga 《International Tax and Public Finance》2004,11(4):551-568
The banking sector is subject to explicit taxation and to bank regulation and supervision with quasi-fiscal implications. The assignment of national fiscal policy rights and duties regarding international banks in the EU varies with the fiscal instrument and with whether the international bank owns foreign branches or subsidiaries. Decentralized national policy-making in the EU gives rise to fiscal burdens on banks that differ internationally and with the national origin of banks in the same country. This paper discusses the international aspects of the overall fiscal regime facing banks in the EU and it evaluates some avenues for reform. 相似文献