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1.
This paper explores the relationship among group control, financial reporting strategies and governance implications in the
pursuit of domestic tax planning. A very large number of papers deals with international tax planning in multidivisional enterprises,
but very few are devoted to exploring significant incentives for national business groups to engage in tax planning strategies.
In this paper we propose a one-period model relating to the tax incentives of income shifting in Italian business groups.
We show that, given the total amount of expected earnings before taxes and the dividends received by the firms belonging to
a business group, an optimal solution to the problem of minimizing the group tax burden exists. The optimal solution involves
a gain in value for the group as a whole; nevertheless, since in business groups ownership is often differentiated among shareholders
(often because of the separation between ownership and control), income shifting may determine wealth transfers, often in
favor of the controlling shareholder. We therefore analyze the management and governance implications of such income shifting,
for both shareholders and stakeholders (i.e. managers).
This revised version was published online in July 2006 with corrections to the Cover Date. 相似文献
2.
Traditional models of input demand rely upon convex and symmetric adjustment costs. However, the fortune of this highly restrictive approach is due more to analytical convenience than to empirical relevance. In this note we examine the model under more realistic hypothesis of fixed costs, show that it can be cast in the form of a Double Censored Random Effect Tobit Model, derive its likelihood function, and finally evaluate the performance of the ML estimators through a Monte Carlo experiment. The performances, although strongly dependent on the degree of censoring, appear to be promising. 相似文献
3.
This paper investigates the foreign funding mix of globally active banks. Using BIS international banking statistics for a panel of 12 advanced economies, we detect a structural break in international bank funding at the onset of the great financial crisis. In their postbreak business model, banks rely less on cross‐border liabilities and, instead, tap funds from outside their jurisdictions by making more active use of their subsidiaries and branches, as well as interoffice accounts within the same banking group. (JEL C32, F65, G21) 相似文献
4.
Stefano Bonnini 《统计学通讯:模拟与计算》2016,45(5):1554-1568
In problems related to evaluations of products or services (e.g. in customer satisfaction analysis) the main difficulties concern the synthesis of the information, which is necessary for the presence of several evaluators and many response variables (aspects under evaluation). In this article, the problem of determining and comparing the satisfaction of different groups of customers, in the presence of multivariate response variables and using the results of pairwise comparisons is addressed. Within the framework of group ranking methods and multi criteria decision making theory, a new approach, based on nonparametric techniques, for evaluating group satisfaction in a multivariate framework is proposed and the concept of Multivariate Relative Satisfaction is defined. An application to the evaluation of public transport services, like the railway service and the urban bus service, by students of the University of Ferrara (Italy) is also discussed. 相似文献
5.
Stefano Giglio Matteo Maggiori Johannes Stroebel 《Econometrica : journal of the Econometric Society》2016,84(3):1047-1091
We test for the existence of housing bubbles associated with a failure of the transversality condition that requires the present value of payments occurring infinitely far in the future to be zero. The most prominent such bubble is the classic rational bubble. We study housing markets in the United Kingdom and Singapore, where residential property ownership takes the form of either leaseholds or freeholds. Leaseholds are finite‐maturity, pre‐paid, and tradeable ownership contracts with maturities often exceeding 700 years. Freeholds are infinite‐maturity ownership contracts. The price difference between leaseholds with extremely‐long maturities and freeholds reflects the present value of a claim to the freehold after leasehold expiry, and is thus a direct empirical measure of the transversality condition. We estimate this price difference, and find no evidence of failures of the transversality condition in housing markets in the U.K. and Singapore, even during periods when a sizable bubble was regularly thought to be present. 相似文献
6.
Stefano Fachin 《LABOUR》1991,5(1):175-214
Abstract. This paper tests the hypothesis that the high variability of the real input prices (especially real wage) coefficients in the empirical employment equations reflects structural characteristics of the economy considered, namely the balance of power between trade unions and fums. A dynamic equation with output, real wage and real prices of raw materials as explanatory variables is estimated using Italian manufacturing industry data 1970-1984. The model appears to be well specified and consistent with the literature. However, extensive parameter stability analysis yields results compatible with the view of the employment equation as structurally unstable. The fact that the equation appeared to be well specified and representative arouses the suspicion that other equations for different periods and economies could be equally unstable. 相似文献
7.
Rosa Arboretti Giancristofaro Stefano Bonnini Fortunato Pesarin 《Statistics and Computing》2009,19(2):209-216
In many sciences researchers often meet the problem of establishing if the distribution of a categorical variable is more
concentrated, or less heterogeneous, in population P
1 than in population P
2. An approximate nonparametric solution to this problem is discussed within the permutation context. Such a solution has similarities
to that of testing for stochastic dominance, that is, of testing under order restrictions, for ordered categorical variables.
Main properties of given solution and a Monte Carlo simulation in order to evaluate its degree of approximation and its power
behaviour are examined. Two application examples are also discussed. 相似文献
8.
The scientific literature stresses the importance of culture and social environment in determining what people think about alcohol consumption and consequently do. Several pieces of research have proved the influence on young adults’ alcohol use of proximal social contexts of their family and peers. The present study aimed at investigating the influence of family behaviours and norms compared to the peers’ influence in a context where the culture of alcohol is changing between the different generations. Data were collected by means of a self-report questionnaire on a sample of 598 young adults (average age 22.20 years). The variables investigated were socio-demographic characteristics, the alcohol consumption of parents and friends and the parents’ and peers’ approval of alcohol consumption. The results confirmed the role of family and friends in influencing young adults’ consumption of alcohol, stressing a difference between perceived behaviours and norms. The perceived consumption of parents and friends influenced the participants’ consumption. On the contrary, the effects of the approval of drinking were limited. Globally friends had a stronger influence on alcohol consumption in comparison with family. 相似文献
9.
This article studies at a detailed geographical level the relation between cultural capital and high school dropout. Bronfenbrenner’s systemic theory and Heckman’s perspective on cognitive/non-cognitive skills are considered as theoretical framework. We analyzed data from 103 Italian provinces employing Covariance Structure Analysis and spatial indices of autocorrelation. We found a consistent protective effect of cultural capital on dropout, independently of economic performance, in Central and Southern provinces, but not in Northern provinces. Spatial analyses showed very heterogeneous patterns of autocorrelation for dropout (especially across Southern provinces) even between neighboring areas, in spite of a more compact clustering when considering cultural and economic indicators. These results indicate that living in an environment with animated cultural life might enhance students’ non-cognitive skills, thus fostering their involvement in formative activities and the development of their human capital. 相似文献
10.
Roberto Barontini Stefano Bozzi Guido Ferrarini 《Journal of Management and Governance》2017,21(3):573-597
In this paper we analyze the relationship between conformity to executive remuneration standards, corporate ownership, and the level and structure of CEO compensation for large European listed companies in the years 2007 and 2010. We show that controlled corporations conform to executive remuneration standards less than widely held firms. We also show that weaker compliance is associated with lower CEO pay and more cash-based incentive structures. We interpret this “conformity gap” from the perspective of individual firms and from a societal perspective, with the aim to contribute to frame the policy questions concerning executive pay at controlled corporations. Different policy implications depend on whether the conformity gap reflects a lower need for managerial incentives, given the monitoring by controlling shareholders, or the latter’s willingness to extract private benefits of control. We argue in this paper that the former hypothesis prevails, so that regulators should abstain from increasing the level of enforcement of executive remuneration standards. 相似文献