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Do people respond to tax incentives? An analysis of the Italian reform of the deductibility of home mortgage interests
Tax incentives Mortgage market
2015/7/23
Before 1992 mortgage interests in Italy were fully tax deductible up to 3500 Euro (7000 for two
cosigners). In 1992–1994 the government implemented a series of tax reforms whose ultimate effect
was ...
Media versus Special Interests
Voting Government Legislation Media Interests Power and Influence United States
2015/4/22
We argue that profit-maximizing media helps overcome the problem of "rational ignorance" highlighted by Downs (1957) and in so doing makes elected representatives more sensitive to the interests of ge...
Protecting China’s Energy Interests in the Middle East
China Energy Cooperation Middle East
2015/8/20
In recent years, due to the political unrest in the Middle East, partnership on energy between China and Arab countries has been developing with fluctuations. Although oil and gas trade grew steadily ...
Th e Politics of Welfare Reform in Russia: Th e Dominance of Bureaucratic Interests
Politics of Welfare Reform Russia Bureaucratic Interests
2014/3/20
Th e postcommunist Russian state inherited a large social sector. Much of the population depended on that sector for social services and subsidies, while state-bureaucratic welfare stakeholders relied...
Economic Entity Theory: Non-Controlling Interests and Goodwill Valuation
non-controlling interests economic entity theory parent company theory
2010/10/18
FASB recently adopted the economic entity theory for the consolidation of goodwill and
non-controlling interests. The proposed economic entity theory recognized the fair value of
the acquired compan...
Conflict of Interests, Alien Factor and Auditor Switches—Empirical Evidences from Chinese Capital Markets
auditor switches audit opinions conflict of interests
2007/7/4
In the audit market of China, it is of theoretical and empirical importance to research the determinants of auditor switches. Using data selected from the 2003 and 2004 annual reports, we analyze the ...
Interests, Information, and the Domestic Politics of International Agreements
Interests Information International Agreements
2015/6/5
This paper examines how citizens form preferences about compliance with
international agreements. The paper argues that compliance creates domestic winners and losers
through two channels, adjustm...