{"title":"Tax implications of leasing vs. purchasing: a comprehensive analysis of the impact on firms and government tax revenue","authors":"Guan Jun Wang","doi":"10.1080/13504851.2024.2339373","DOIUrl":"https://doi.org/10.1080/13504851.2024.2339373","url":null,"abstract":"The decision between leasing and purchasing can significantly influence a firm’s tax responsibilities, potentially impacting government tax revenue. This study aims to conduct a thorough analysis a...","PeriodicalId":8014,"journal":{"name":"Applied Economics Letters","volume":"96 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140596259","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Michael L. Polemis, Panayiotis G. Tzeremes, Nickolaos G. Tzeremes
{"title":"An integrated framework for decomposing the eco-Malmquist productivity index","authors":"Michael L. Polemis, Panayiotis G. Tzeremes, Nickolaos G. Tzeremes","doi":"10.1080/13504851.2024.2337332","DOIUrl":"https://doi.org/10.1080/13504851.2024.2337332","url":null,"abstract":"The relevant study employs the conception of the Malmquist productivity index to develop eco-productivity measures alongside various decompositions. The analysis utilizing the frontier approach pre...","PeriodicalId":8014,"journal":{"name":"Applied Economics Letters","volume":"67 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140596249","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"State-ownership and bank presence in deforesting regions: evidence from the Amazon rainforest","authors":"Cristina Ortega, Matias Ossandon Busch","doi":"10.1080/13504851.2024.2337327","DOIUrl":"https://doi.org/10.1080/13504851.2024.2337327","url":null,"abstract":"We investigate the link between state ownership in banking and deforestation activities within the Brazilian Legal Amazon. The analysis relies on novel data combining information on bank branches a...","PeriodicalId":8014,"journal":{"name":"Applied Economics Letters","volume":"55 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2024-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140596255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Energy, pandemics, and urban economics: cost-of-living differences between European cities","authors":"Matteo Ingoglia, Florian Horky, Jarko Fidrmuc","doi":"10.1080/13504851.2024.2337333","DOIUrl":"https://doi.org/10.1080/13504851.2024.2337333","url":null,"abstract":"The recent surge of energy prices has started a global revival of inflation. This study sheds light on the determinants influencing living costs across 73 European cities between 2014–2022. Focusin...","PeriodicalId":8014,"journal":{"name":"Applied Economics Letters","volume":"299 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140596438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
L. Dary Beltran, Pilar Campoy-Muñoz, M. Carmen Delgado
{"title":"The effects of CPI increase on disposable income: an analysis for Spain by CGE","authors":"L. Dary Beltran, Pilar Campoy-Muñoz, M. Carmen Delgado","doi":"10.1080/13504851.2024.2337337","DOIUrl":"https://doi.org/10.1080/13504851.2024.2337337","url":null,"abstract":"Spain is the European country where the differences between the highest and lowest incomes have increased the most in the last decade. In addition, the rise in prices would have repercussions on ho...","PeriodicalId":8014,"journal":{"name":"Applied Economics Letters","volume":"18 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140596444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Digital economy, energy intensity and carbon emissions: new insights from the TIMG index","authors":"Changfei Nie, Susu Ye, Yuan Feng","doi":"10.1080/13504851.2024.2337322","DOIUrl":"https://doi.org/10.1080/13504851.2024.2337322","url":null,"abstract":"Based on the panel data of 96 countries from 2013 to 2020, this study innovatively adopts the TIMG index to measure global digital economy (DE) and examines the impact of DE on carbon emissions. We...","PeriodicalId":8014,"journal":{"name":"Applied Economics Letters","volume":"27 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140596270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"From helping hand to stumbling block: the ChatGPT paradox in competency experiment","authors":"Duk Gyoo Kim, Ahram Moon","doi":"10.1080/13504851.2024.2337330","DOIUrl":"https://doi.org/10.1080/13504851.2024.2337330","url":null,"abstract":"We ran a controlled laboratory experiment to examine whether ChatGPT’s aid can increase the participants’ performance in three different – reading and writing, mathematical problem-solving, and com...","PeriodicalId":8014,"journal":{"name":"Applied Economics Letters","volume":"42 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140596265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Local corruption and value of cash in an emerging market","authors":"Quoc Trung Tran","doi":"10.1080/13504851.2024.2337319","DOIUrl":"https://doi.org/10.1080/13504851.2024.2337319","url":null,"abstract":"The institutional environment in Vietnam is an opportunity to investigate how local corruption affects the value of cash. With a research sample of 4,316 observations, we find that local corruption...","PeriodicalId":8014,"journal":{"name":"Applied Economics Letters","volume":"1 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140596269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Determinants of long-term institutional investors’ investment in South Korea: insights from a LASSO regression","authors":"Kiyoung Jeon, Jangyoun Lee, Seungduck Lee","doi":"10.1080/13504851.2024.2337324","DOIUrl":"https://doi.org/10.1080/13504851.2024.2337324","url":null,"abstract":"This study examines the determinants of the decisions of long-term institutional investors on government bond investments in South Korea by performing a machine learning analysis, specifically, LAS...","PeriodicalId":8014,"journal":{"name":"Applied Economics Letters","volume":"48 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140596276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Digital fiscal stimulus and SMEs: difference-in-differences evidence from Thailand’s half-and-half program","authors":"Athiphat Muthitacharoen","doi":"10.1080/13504851.2024.2337326","DOIUrl":"https://doi.org/10.1080/13504851.2024.2337326","url":null,"abstract":"This study investigates the impact of Thailand’s ‘Half and Half’ programme on SMEs. Designed to boost spending on small food vendors, the programme distributes subsidies via digital platforms, gran...","PeriodicalId":8014,"journal":{"name":"Applied Economics Letters","volume":"7 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140596451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}