Journal articles: 'Taxe Tobin'

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Adda, Jacques. "Taxe Tobin : le retour." Alternatives Économiques 284, no. 10 (October 1, 2009): 66. http://dx.doi.org/10.3917/ae.284.0066.

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Walrafen, Thierry. "La taxe Tobin en débat." Commentaire Numéro90, no. 2 (2000): 391. http://dx.doi.org/10.3917/comm.090.0391.

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Bismans, Francis, and Olivier Damette. "LA TAXE TOBIN : NOUVELLES APPROCHES." L'Actualité économique 94, no. 2 (2018): 255. http://dx.doi.org/10.7202/1067937ar.

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Damette, Olivier. "Quel avenir pour une taxe Tobin ?" Mondes en développement 140, no. 4 (2007): 115. http://dx.doi.org/10.3917/med.140.0115.

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EHRENSTEIN, GUDRUN. "CONT–BOUCHAUD PERCOLATION MODEL INCLUDING TOBIN TAX." International Journal of Modern Physics C 13, no. 10 (December 2002): 1323–31. http://dx.doi.org/10.1142/s0129183102003917.

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The Tobin tax is an often discussed method to tame speculation and get a source of income. The discussion is especially heated when the financial markets are in crisis. In this article we refer to the foreign exchange markets. The Tobin tax should be a small international tax affecting all currency transactions and thus consequently reducing destabilizing speculations. In this way this tax should take over a control function. By including the Tobin tax in the microscopic model of Cont and Bouchaud one finds that this tax could be the right method to control foreign exchange operations and to get a good source of income.

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Wachtel, Howard M. "Tobin and other global taxes." Review of International Political Economy 7, no. 2 (January 2000): 335–52. http://dx.doi.org/10.1080/096922900347009.

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Ozekicioglu, Seda. "Tobin Tax: Arguments and Current Derivative Studies." Studies in Business and Economics 10, no. 1 (April 1, 2015): 103–12. http://dx.doi.org/10.1515/sbe-2015-0009.

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Abstract Tobin Tax and its derivative applications have started to be discussed again in many platforms as the issue regarding taxation of short-term capital movements has become an agenda among international communities such as European Union (EU) and G20 since the beginning of 2000s. In this study, Tobin Tax, which is the first significant step towards taxation of foreign currency transactions, has been discussed theoretically and considering its possible effects on application. Also, in this context, the initiatives of countries such as USA, Belgium, France and Austria regarding international implementation of Tobin Tax and its derivatives are being evaluated. The intended use of the taxes, determination of transactions exempt from tax and international cooperation in the implementation of taxation are possible problems that can be faced regarding Tobin Tax. In this study the conclusion, which the effects of Tobin Tax in developing and developed countries will be different but imposing such tax regarding cyclic balance of the world economy will be a positive improvement, has been reached.

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Zirschky, John. "Take-Home Toxin Pathway." Journal of Environmental Engineering 122, no. 5 (May 1996): 430–36. http://dx.doi.org/10.1061/(asce)0733-9372(1996)122:5(430).

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Bianconi, Ginestra, Tobias Galla, Matteo Marsili, and Paolo Pin. "Effects of Tobin taxes in minority game markets." Journal of Economic Behavior & Organization 70, no. 1-2 (May 2009): 231–40. http://dx.doi.org/10.1016/j.jebo.2008.10.009.

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Amato, I. "Scorpion Toxin Tells an Evolutionary Tale." Science News 139, no. 6 (February 9, 1991): 85. http://dx.doi.org/10.2307/3975567.

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Li Yim, J. F. T., and C. R. Weir. "Botulinum Toxin and Pregnancy—A Cautionary Tale." Strabismus 18, no. 2 (June 2010): 65–66. http://dx.doi.org/10.3109/09273971003793930.

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Tornell, Aaron. "Real vs. financial investment can Tobin taxes eliminate the irreversibility distortion?" Journal of Development Economics 32, no. 2 (April 1990): 419–44. http://dx.doi.org/10.1016/0304-3878(90)90045-d.

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Rochon, Louis-Philippe. "The economics of Basil Moore: slow progress toward horizontalism." European Journal of Economics and Economic Policies: Intervention 17, no. 3 (August 18, 2020): 313–24. http://dx.doi.org/10.4337/ejeep.2020.0062.

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While Basil Moore is well known for his view on endogenous money, very little is known about how he got there, and how his views might have evolved through time. This paper examines Moore's early views, pre-Horizontalists and Verticalists, and explains how Moore's views are rooted in a traditional Keynesian Tobin approach. But Moore's sabbatical at the University of Cambridge in 1970, when he met Paul Davidson and Joan Robinson, changed all that. Yet it would take him a full decade to fully embrace endogenous money.

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Awais, Hafiz Muhammad, and Dr Danish Ahmed Siddiqui. "Boards’ Gender Diversity and Firms’ Financial and Ethical Performance in Pakistan: A Comparative Analysis." Business and Economic Research 10, no. 3 (August 21, 2020): 255. http://dx.doi.org/10.5296/ber.v10i3.17309.

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Board diversity has lately being a heavily contested topic of research. Women, having a unique pool of resources and human capital, bring unique and diverse skills to the board that could improve board performance which positively impacts firm value. This study aims to investigate board gender diversity and its impact on firms’ performance in Pakistan. More specifically, this study compares different performance characteristic of firms with and without gender diversity in boards. We also analyzed the effect of women on board (WOB) on different performance measures in the presence of control variables. These measures included Return to assets, equity and sales, TOBIN Q, and Ethical and Social Compliance (ESCC). For this, panel data of 4 years from 2015 to 2018 were collected from 100 companies, and ANOVA and regression analysis were performed. The comparative analysis showed that non-women component has a significantly higher ROA than women, whereas ROE is higher for women. Moreover, non-women board companies seem to take a higher financial risk by taking more leverage. Surprisingly, the ESCC factor seems to be significantly higher for non-women board companies showing better social compliance. Evidence from regression found remains inconclusive. In fact, the performance measures like Tobin Q, and ROA seems to be negatively affected by WOB, whereas ROE was positively and significantly affected. ESCC seems to have a strong and positive effect on Tobin Q in companies with WOB, as well as ROA in overall companies. Evidence also suggested that WOB also seems to have a negative effect on ESCC. Hence, in the case of Pakistan, the findings remained inconclusive because women representation on board is not enough to have an influencing role in the board. The size of the female representation on the board needs to be sufficiently large to have an influencing role on corporate boards.

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M. Ezzat, Heba. "Behavioral agent-based framework for interacting financial markets." Review of Economics and Political Science 5, no. 2 (January 4, 2020): 94–115. http://dx.doi.org/10.1108/reps-03-2019-0037.

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Purpose This paper aims at developing a behavioral agent-based model for interacting financial markets. Additionally, the effect of imposing Tobin taxes on market dynamics is explored. Design/methodology/approach The agent-based approach is followed to capture the highly complex, dynamic nature of financial markets. The model represents the interaction between two different financial markets located in two countries. The artificial markets are populated with heterogeneous, boundedly rational agents. There are two types of agents populating the markets; market makers and traders. Each time step, traders decide on which market to participate in and which trading strategy to follow. Traders can follow technical trading strategy, fundamental trading strategy or abstain from trading. The time-varying weight of each trading strategy depends on the current and past performance of this strategy. However, technical traders are loss-averse, where losses are perceived twice the equivalent gains. Market makers settle asset prices according to the net submitted orders. Findings The proposed framework can replicate important stylized facts observed empirically such as bubbles and crashes, excess volatility, clustered volatility, power-law tails, persistent autocorrelation in absolute returns and fractal structure. Practical implications Artificial models linking micro to macro behavior facilitate exploring the effect of different fiscal and monetary policies. The results of imposing Tobin taxes indicate that a small levy may raise government revenues without causing market distortion or instability. Originality/value This paper proposes a novel approach to explore the effect of loss aversion on the decision-making process in interacting financial markets framework.

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Wald, Arnold. "Clonidine and Botulinum Toxin: A Tale of Two Treatments." Clinical Gastroenterology and Hepatology 12, no. 5 (May 2014): 852–53. http://dx.doi.org/10.1016/j.cgh.2013.08.022.

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Palley, Thomas I. "Speculation and Tobin taxes: Why sand in the wheels can increase economic efficiency." Journal of Economics 69, no. 2 (June 1999): 113–26. http://dx.doi.org/10.1007/bf01232416.

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Lavička, H., T. Lichard, and J. Novotný. "Sand in the wheels or wheels in the sand? Tobin taxes and market crashes." International Review of Financial Analysis 47 (October 2016): 328–42. http://dx.doi.org/10.1016/j.irfa.2016.03.012.

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Deng, Yongheng, Xin Liu, and Shang-Jin Wei. "One fundamental and two taxes: When does a Tobin tax reduce financial price volatility?" Journal of Financial Economics 130, no. 3 (December 2018): 663–92. http://dx.doi.org/10.1016/j.jfineco.2018.04.009.

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Mannaro, Katiuscia, Michele Marchesi, and Alessio Setzu. "Using an artificial financial market for assessing the impact of Tobin-like transaction taxes." Journal of Economic Behavior & Organization 67, no. 2 (August 2008): 445–62. http://dx.doi.org/10.1016/j.jebo.2006.10.011.

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Aktories, Klaus, and Holger Barth. "Clostridium botulinum C2 toxin – New insights into the cellular up-take of the actin-ADP-ribosylating toxin." International Journal of Medical Microbiology 293, no. 7-8 (January 2004): 557–64. http://dx.doi.org/10.1078/1438-4221-00305.

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Shiller, Robert J. "Print Email The Godley–Tobin memorial lecture." Review of Keynesian Economics 9, no. 1 (January 19, 2021): 1–10. http://dx.doi.org/10.4337/roke.2021.01.01.

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John Maynard Keynes's (1936) concept of ‘animal spirits’ or ‘spontaneous optimism’ as a major driving force in business fluctuations was motivated in part by his and his contemporaries' observations of human reactions to ambiguous situations where probabilities couldn't be quantified. We can add that in such ambiguous situations there is evidence that people let contagious popular narratives and the emotions they generate influence their economic decisions. These popular narratives are typically remote from factual bases, just contagious. Macroeconomic dynamic models must have a theory that is related to models of the transmission of disease in epidemiology. We need to take the contagion of narratives seriously in economic modeling if we are to improve our understanding of animal spirits and their impact on the economy.

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Daud, Adebola Saidat, Taiwo Awoyemi, Abeeb Babatunde Omotoso, and Abiodun Olusola Omotayo. "HUMAN CAPITAL AND INCOME DIVERSIFICATION AMONG CROP FARMERS IN RURAL OYO STATE, NIGERIA." Journal of Agribusiness and Rural Development 49, no. 3 (October 12, 2018): 251–60. http://dx.doi.org/10.17306/j.jard.2018.00422.

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This study focused on analyzing the effects of human capital on income diversification among crop farmers in rural Oyo State, Nigeria. The result presented was based on primary data collected from a random sample of 120 households selected from two agricultural zones of Oyo State, Nigeria. Descriptive statistics, Poisson regression and Tobit regression were employed as analytical techniques. Both the Poisson and Tobit regression methods were respectively used to examine the determinants of income diversification. The Poisson regression result showed that educational background, value of productive assets and access to credit were statistically significant and had a positive influence on the number of income sources (NIS). In turn, the Tobit regression results revealed that years of education, years of vocational training etc. were positively significant to income diversification. The recommendations arising from this study were that government should intensify their efforts at enhancing human capital development through formal education, vocational training and extension programs for the farmers so as to make them aware of the benefits of income diversification in improving their welfare. In addition, there is need to improve the participation of poor households in formal credit with low interest rates as credit enables the households to convert their stock into physical capital within a short time to take advantage of income opportunities outside agriculture.

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Serafini, Danilo Guedine, and Hsia Hua Sheng. "O uso de derivativos da taxa de câmbio e o valor de mercado das empresas brasileiras listadas na Bovespa." Revista de Administração Contemporânea 15, no. 2 (April 2011): 283–303. http://dx.doi.org/10.1590/s1415-65552011000200008.

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Este trabalho examina o impacto da utilização de derivativos de moedas no valor de mercado da firma, a partir de amostra das 48 empresas não-financeiras mais líquidas listadas na Bolsa de Valores de São Paulo, abrangendo o período de 1999 a 2007. Com base no trabalho de Allayannis e Weston (2001) e Rossi (2008), foram utilizadas três medidas do índice Q de Tobin como aproximação do valor da firma. Na regressão do modelo, utilizaram-se três métodos: pooled OLS, modelo de efeito fixo e modelo de efeito aleatório. Em seguida, é testada a causalidade reversa e a causalidade direta entre o uso de derivativos cambiais e o valor de mercado da firma. Os resultados empíricos encontrados demonstram que não há evidência de que o uso de derivativos de moedas está associado ao valor de mercado da firma. Nas regressões em pooled OLS, a hipótese de que o uso de derivativos cambiais aumenta o valor de mercado da firma foi aceita, porém estatisticamente não-significante. Já nas regressões de efeito fixo e efeito aleatório, a mesma hipótese não foi aceita e os resultados são estatisticamente significantes. Por fim, encontraram-se evidências de que tanto as empresas que iniciam o uso de derivativos de moeda quanto aquelas que deixaram de usar esses instrumentos, experimentam aumento de valor ao longo do tempo.

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Kitromilides, Yiannis, and Ana González. "The EU financial transactions tax: Antecedents and current debate." Panoeconomicus 60, no. 3 (2013): 311–21. http://dx.doi.org/10.2298/pan1303311k.

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The paper deals with the development of the Financial Transactions Tax (FTT) policy idea and its feasibility in the absence of global coordination. New taxes are evaluated in terms of how they fit into existing national tax systems. Increasingly, however, cross-border issues assume greater significance in tax design and this is particularly pertinent in the case of FTT which has a long history. The various changes in tax systems and the economic environments within which they operate since the original ?Tobin Tax? proposal are noted and the way they affect the debate on FTT are discussed. The proposal to introduce a unilateral FTT in the EU and its feasibility are examined. In terms of achieving its fundamental objectives the feasibility of the tax is crucial unless, as may be the case in the UK, the need to rebalance the economy away from the financial sector is a more urgent priority.

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Y. Qvist, Hans-Peter. "Deltagelse i frivilligt arbejde og tidsforbrug på frivilligt arbejde: To sider af samme sag?" Dansk Sociologi 26, no. 2 (May 30, 2015): 53–72. http://dx.doi.org/10.22439/dansoc.v26i2.5048.

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Ifølge ressourceteorien om frivilligt arbejde er personer med mange personlige, sociale og kulturelle ressourcer mere tilbøjelige til at deltage i frivilligt arbejde og bruger mere tid på det. I denne artikel viser jeg imidlertid ved hjælp af en to-dele-model, som mindre hyppigt anvendes i den sociologiske frivillighedsforskning sammenlignet med Tobit-modellen, at to af de mest centrale ressource-indikatorer, uddannelse og hyppig kontakt med medlem-mer af ens sociale netværk, har positive effekter på sandsynligheden for deltagelse, men ikke påvirker tidsforbruget givet at man deltager. Eftersom analysen viser, at to-dele-modellen, som adskiller deltagelses-beslutningen og tidsbeslutningen, stemmer bedre overens med data sammenlignet med Tobit-modellen, som antager én simultan beslutning, er der formodentlig snarere tale om to beslutninger, som skyldes forskellige faktorer. Resultaterne af analysen indikerer, at deltagelsesbeslut-ningen afhænger af hvor mange ressourcer individet har, mens tidsbeslutningen snarere afhænger af hvor meget tid personen har til rådighed, når der tages hensyn til arbejds- og familieliv. ENGELSK ABSTRACT: Hans-Peter Y. Qvist: Participation in Volunteering and Time Use for Volunteering: Two Sides of the Same Coin? According to the resource theory of volunteering, people with many personal, social, and cultural resources are more likely to participate in volunteering and spend more time on it than people with fewer resources. In this article, however, I show that two of the most central resource indicators education and frequent contact with members of one’s social network, have positive effects on the probability of participation, but do not affect time use given participation. I do this by using a two-part model, rather than Tobit-models, which are the most often used in sociological research on volunteering. The two-part model, which separates the decision to participate from the decision about how much time to spend, fits the data better than the Tobit-model, which assumes one simultaneous decision. This is probably because different factors explain the two decisions. The results of the analysis indicate that the decision to participate is dependent on the amount of resources the individual possesses, while the time decision is dependent on how much time is available to the individual when considering work and family life. Keywords: volunteering, time use, Tobit-model, two-part model, selection model.

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Spelter, Henry. "Capacity changes in U.S. particleboard, southern pine plywood, and oriented strandboard industries." Canadian Journal of Forest Research 25, no. 4 (April 1, 1995): 614–20. http://dx.doi.org/10.1139/x95-068.

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An industry's supply response can be decomposed into tactical (short-run) and strategic (long-run) components. The strategic component, dealing with investments in new capacity, determines the evolution of an industry and its ability to meet changing market demands. A decisive factor affecting capacity investment is the profitability of the commodity produced in relation to the cost of the equipment needed to make it. This concept is related to a theory of investment embodied in the concept of "q" developed by J. Tobin, which suggests that the ratio between the market value of an industry and the replacement cost of capital influences decisions to invest. The results developed here suggest that the theory works well for oriented strandboard, southern pine plywood, and particleboard industries. However, adjustments must be made to the empirical formula to take into account lags between the price stimulus and investment response and the difference in growth rates during the early phases of an industry's life compared with the more mature phases.

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Sarpong-Kumankoma, Emmanuel, Joshua Abor, Anthony Q. Q. Aboagye, and Mohammed Amidu. "Freedom, competition and bank efficiency in Sub-Saharan Africa." International Journal of Law and Management 59, no. 6 (November 13, 2017): 1359–80. http://dx.doi.org/10.1108/ijlma-11-2016-0142.

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Purpose This study aims to consider the effect of financial (banking) freedom and competition on bank efficiency. Design/methodology/approach With data from 11 Sub-Saharan African countries over the period 2006-2012, the study estimates both competition (market power) and bank cost efficiency using the same stochastic frontier framework. Subsequently, Tobit models, including instrumental variable Tobit regression, are used to assess how financial freedom affects the relationship between competition and bank efficiency. Findings The results show that increase in market power (less competition) leads to greater bank cost efficiency, but the effect is weaker with higher levels of financial freedom. This is not consistent with the quiet life hypothesis. Practical implications Policymakers usually take the view that opening up banking markets to greater competition may lead to higher efficiency. However, the results have shown that allowing banks to maintain some level of market power may be necessary to ensure banking system efficiency. Originality/value This study deepens the understanding of the inconsistent relationship between competition and bank efficiency, by using the same framework to measure both competition and efficiency, and by providing new empirical evidence on how the level of financial freedom affects this relationship.

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Onguchi, Tatsuya, Yoji Takano, Murat Dogru, Masafuni Ono, and Kazuo Tsubota. "Lidocaine tape (Penles) reduces the pain of botulinum toxin injection for Meige syndrome." American Journal of Ophthalmology 138, no. 4 (October 2004): 654–55. http://dx.doi.org/10.1016/j.ajo.2004.04.011.

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Cho, Seong-Hoon, Steven T. Yen, J. M. Bowker, and David H. Newman. "Modeling Willingness to Pay for Land Conservation Easements: Treatment of Zero and Protest Bids and Application and Policy Implications." Journal of Agricultural and Applied Economics 40, no. 01 (April 2008): 267–85. http://dx.doi.org/10.1017/s1074070800028108.

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This study compares an ordered probit model and a Tobit model with selection to take into account both true zero and protest zero bids while estimating the willingness to pay (WTP) for conservation easements in Macon County, NC. By comparing the two models, the ordered/unordered selection issue of the protest responses is analyzed to demonstrate how the treatment of protest responses can significantly influence WTP models. Both models consistently show that income and knowledge are positive and significant factors, while distance to poorer quality streams and duration of residency are negative and significant factors on WTP.

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Dos Santos, Rodolfo Rocha, Marcelo Machado De Freitas, and Ernesto Fernando Rodrigues Vicente. "Impacto da governança na eficiência da aplicação dos recursos públicos com educação." Contextus – Revista Contemporânea de Economia e Gestão 16, no. 3 (December 12, 2018): 101–23. http://dx.doi.org/10.19094/contextus.v16i3.39906.

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O objetivo desta pesquisa é verificar se as práticas de governança pública têm impacto sobre a eficiência da aplicação dos recursos públicos em educação nos municípios de Santa Catarina. Para isso, aplicou-se um modelo DEA-VRS, tendo como variáveis de input o Gasto per capita com Educação e Cultura dos municípios e o Rendimento Médio Mensal dos Responsáveis pelos Domicílios Particulares Permanentes. As variáveis de output foram a Taxa de Atendimento e a Taxa de Alfabetização de crianças. Em seguida, utilizou-se um modelo de regressão Tobit para verificar o impacto de variáveis de Governança Pública sobre os escores de eficiência encontrados pelo modelo DEA-VRS. Os resultados indicam que a presença dos Conselhos Municipais de Educação e melhores Índices de Responsabilidade Fiscal e Social impactam positivamente a eficiência da aplicação dos recursos públicos em educação. Com isso, percebe-se a importância dessas boas práticas na gestão dos municípios catarinenses.

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Tobing, Deddy Stevano H. "MOVIE ANALYSIS WITH TERRORISM DEED USING ANALYSIS OF MOVIE TO SUPPORT STATE DEFENSE (FILM 22 MINUTES)." Jurnal Ilmiah Publipreneur 8, no. 1 (August 30, 2020): 17–25. http://dx.doi.org/10.46961/jip.v8i1.53.

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This research is a follow-up study using film analysis theory to support national defense developed by Tobing, Deddy (2015) which emphasizes that films that are part of the mass media can be used to strengthen national defense. One of the threats in national defense is terrorism. The 22 Minutes film is a docudrama-type film which reviews the terrorist acts that took place in the Tamrin area of Central Jakarta on January 14, 2016. The film illustrates how terrorist acts take their toll on the police and the general public. In the end, this film shows actions to combat terrorism by using all the attributes of the Indonesian National Police forces.

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Rahman, Mohammed, and Adam Lynes. "Ride to die: masculine honour and collective identity in the motorcycle underworld." Journal of Criminological Research, Policy and Practice 4, no. 4 (December 3, 2018): 238–52. http://dx.doi.org/10.1108/jcrpp-05-2018-0017.

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Purpose The purpose of this paper is to discuss the nature and extent of violent practice in the motorcycle underworld. It does this by considering the murder of Gerry Tobin, and then uses the biography of the founding member of the Hell’s Angels motorcycle club (HAMC) for a critical analysis. The authors are interested in understanding the role of masculine honour and collective identity, and its influences in relation to violence – namely, fatal violence in the motorcycle underworld. The authors argue that motorcycle gangs are extreme examples of what Hall (2012) considers “criminal undertakers” – individuals who take “special liberties” often as a last resort. Design/methodology/approach The methodological approach seeks to analyse the paradigm of “masculine honour”, and how the Outlaws MC (OMC) applied this notion when executing the seemingly senseless murder of Gerry Tobin. So too, the author triangulate these findings by critically analysing the biography of the founding member of the Californian chapter of the HAMC – Sonny Barger. Further to this, a case study inevitably offers “constraints and opportunities” (Easton, 2010, p. 119). Through the process of triangulation, which is a method that utilises “multiple sources of data”, the researcher can be confident that the truth is being “conveyed as truthfully as possible” (Merriam, 1995, p. 54). Findings What is clear within the OB worldview is that it can only be a male dominant ideology, with no allowance for female interference (Wolf, 2008). Thus, Messerschmidt’s (1993) notion of “hegemonic masculinity” fits the male dominated subcultures of the HAMC and OMC, which therefore provides the clubs with “exclusive” masculine identities (Wolf, 2008). For organisations like the HAMC, retaliation is perceived as an alternative form of criminal justice that is compulsory to undertake in order to defend their status of honour and masculinity. Originality/value Based on our understanding, this is the first critical think piece that explores a UK case of homicide within the context of the motorcycle underworld. It also provides a comprehensive understanding of violent practice with the motorcycle underworld from criminological and sociological perspectives. This paper will inform readers about an overlooked and under researched underworld culture.

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Zagonel, Timóteo, Paulo Renato Soares Terra, and Diogo Favero Pasuch. "Taxation, corporate governance and dividend policy in Brazil." RAUSP Management Journal 53, no. 3 (July 9, 2018): 304–23. http://dx.doi.org/10.1108/rausp-04-2018-006.

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Purpose This study aims to analyze the influence of taxes and corporate governance on the dividend policy of Brazilian companies. Design/methodology/approach The authors identify the changes of the tax legislation in Brazil in the period 1986-2011 and check their effect on corporate dividend policies for preferred and common shares. The authors use panel data Probit and Tobit estimation to verify the probability of companies to pay dividends under different tax regimes. The final sample comprises 672 companies, 1,159 traded stocks and 30,134 observations Findings The authors’ results suggest that changes in the tax legislation have a significant influence on dividend payments. Also, firms do not follow target payout ratios, but dividends are moderately dependent on past payments. Dividend payouts are affected by stock voting rights, privatization and dividend deductibility. Changes in regulation that reduce the agency problems among shareholders affect positively payout ratios. Practical implications For managers, maximizing shareholders’ value requires taking into account the consequences of the taxation when designing financial policies for the firm. For investors, stock portfolio selection should take into account payout behavior and how changes in dividend taxation affect stocks’ value. For policymakers, the effects of changes in the tax code on corporate behavior are of utmost importance to stimulate private investment and economic growth. Originality/value There are several tax law changes in Brazil within the period analyzed, creating a good opportunity to study the effect of taxation on dividend policy and its dynamics over time.

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Cason, Thomas Scott. "Is Tobias His Own Man? The Book of Tobit as a Coming-Of-Age Tale." Scandinavian Journal of the Old Testament 34, no. 1 (January 2, 2020): 108–24. http://dx.doi.org/10.1080/09018328.2020.1801945.

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Westerhoff, Frank H., and Roberto Dieci. "The effectiveness of Keynes–Tobin transaction taxes when heterogeneous agents can trade in different markets: A behavioral finance approach." Journal of Economic Dynamics and Control 30, no. 2 (February 2006): 293–322. http://dx.doi.org/10.1016/j.jedc.2004.12.004.

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Maciel, Harine Matos, Ahmad Saeed Khan, and Leonardo Andrade Rocha. "Determinantes da ecoeficiência: uma análise através da regressão Tobit." Revista Ibero-Americana de Ciências Ambientais 9, no. 2 (September 20, 2017): 365–81. http://dx.doi.org/10.6008/cbpc2179-6858.2018.002.0029.

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O objetivo desta pesquisa foi determinar através de uma Regressão Tobit as variáveis que tiveram maior impacto no Índice de Ecoeficiência dos países. Das variáveis explicativas utilizadas no modelo de regressão, o Rebanho Total/Área Rural foi a única que não se mostrou significante. Formação Bruta de Capital Fixo, Consumo de Combustíveis Fósseis e Rendas de Carvão possuem um efeito negativo sobre o escore de ecoeficiência, enquanto as variáveis Taxa de Alfabetização de Adultos e Qualidade do Governo geram um efeito positivo. A principal implicação dos resultados obtidos é de que são necessárias regulamentações mais rigorosas acerca do tema ambiental, buscando assim ampliar o conhecimento sobre o assunto para propor melhores alternativas de se alcançar a sustentabilidade tão necessária para as futuras gerações.

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Levi, Sebastian, Christian Flachsland, and Michael Jakob. "Political Economy Determinants of Carbon Pricing." Global Environmental Politics 20, no. 2 (May 2020): 128–56. http://dx.doi.org/10.1162/glep_a_00549.

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Carbon pricing is widely considered a key policy instrument for achieving substantial climate change mitigation. However, implementation remains patchy and price levels vary significantly across countries and regions. In this article, we analyze the structural social, political, and economic conditions under which carbon prices have been implemented so far. We estimate a Tobit regression model to investigate variations in explicit carbon prices over 262 national and subnational jurisdictions. Our results highlight well-governed institutions and public attitudes as the most important conditions for carbon pricing and characterize fossil fuel consumption as a barrier to the implementation of carbon prices. The results suggest that governance and public attitude need to be integrated into political economy analysis. Policy makers should take regulatory capacities and public attitudes seriously when designing carbon pricing policies.

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JAMES, SAMUEL W., and GILDAS BRICE DIVINA. "Earthworms (Clitellata: Acanthodrilidae, Almidae, Eudrilidae, Glossoscolecidae, Ocnerodrilidae) of the coastal region of Gamba, Ogooué-Maritime Province, southwestern Gabon." Zootaxa 3458, no. 1 (September 7, 2012): 133. http://dx.doi.org/10.11646/zootaxa.3458.1.7.

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This is the first account of earthworms from the Gamba Complex of Protected Areas, a highly biodiverse coastal area ofequatorial Africa. We describe five new species of Dichogaster Beddard, 1888: Dichogaster (Diplothecodrilus)moussavoui sp. nov., D. (Diplothecodrilus) tchignoumbai sp. nov., D. (Diplothecodrilus) tobii sp. nov., D.(Diplothecodrilus) alonsoi sp. nov., and D. (Dichogaster) gambaensis sp. nov.; report several more taxa for which thematerial was not adequate to serve as the basis for new species descriptions, and present new records of several exoticspecies. Coastal Gamba is now known to have ten indigenous species and four introduced species, some of which areknown invasives. Characteristics shared by several Gamba Dichogaster conflict with characters used to define subgenera of Dichogaster, indicating that additional data are needed to resolve relationships within this large taxon.

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Ornelis, Vincent, Andreja Rajkovic, Benedikt Sas, Sarah De Saeger, and Annemieke Madder. "Development of a Synthetic Receptor for the Food Toxin Beauvericin: A Tale of Carbazole and Steroids." Organic Letters 20, no. 20 (October 10, 2018): 6368–71. http://dx.doi.org/10.1021/acs.orglett.8b02630.

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Calvete, Juan J., José Escolano, and Libia Sanz. "Snake Venomics ofBitisSpecies Reveals Large Intragenus Venom Toxin Composition Variation: Application to Taxonomy of Congeneric Taxa." Journal of Proteome Research 6, no. 7 (July 2007): 2732–45. http://dx.doi.org/10.1021/pr0701714.

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Roossiana, Artalia Indah, and Yosman Bustaman. "MAJORITY SHAREHOLDER : LARGE SHAREHOLDER, FAMILY OWNERSHIP, INSTITUTION OWNERSHIP AND ITS IMPACT ON FIRM PERFORMANCE." Emerging Markets : Business and Management Studies Journal 3, no. 1 (November 22, 2018): 16–27. http://dx.doi.org/10.33555/ijembm.v3i1.67.

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We investigate the impact of majority shareholder that categories as large shareholder, family ownership and institution ownership on the firm performance measured bu accounting performance ROA and market performance namely Tobin Q. This research concentrate on Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (IDX) covering from year 2011 to year 2014. We use unbalanced panel data analysis. After controlling with firm specific variables; such as size of company, age, leverage, growth and macro economic variables, we find that large shareholder without knowing who the owners are do not effect the firm performance. However, when the family and institution become dominance in controlling the company, market reacts negatively. It might occur because market perceives negative effect of disgorging cash by family and institutional that cause lower distribution profit for other minority shareholder in the market. Our finding provides the signal for company which majority of shareholder need to provide more transparance report on flowing the cash flows of company. Additionally for the new investors who expect to have capital gain on the investment must take fully concern on this condition, because their value of investment could decrease and get loss if they invest in this type of companies.

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Chan, Alan, and Shu-Kam Lee. "Individual religious involvements in America across time." International Journal of Social Economics 41, no. 2 (January 7, 2014): 109–22. http://dx.doi.org/10.1108/ijse-11-2012-0213.

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Purpose – This paper aims to characterize those who take part in three different type religious activities (prayers, monetary donations and worship attendances) in the USA using 1972-2010 General Social Survey pooled data. Design/methodology/approach – The authors have identified factors that affect each activity using Tobit analysis. Findings – There are only three common factors (marriage, race and parental background) that influence all of these three activities and the directions of impacts are not the same. Black churchgoers are more engaging in all of these three activities, the same is true for those whose parents attend church regularly. However, marriage has positive impacts on both worship attendances and monetary donations, but has negative impacts on prayers. Originality/value – This paper contributes by breaking down giving into three categories and using 38 years of pooled data in the US General Social Survey.

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Hug, Simon. "Selection Bias in Comparative Research: The Case of Incomplete Data Sets." Political Analysis 11, no. 3 (2003): 255–74. http://dx.doi.org/10.1093/pan/mpg014.

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Selection bias is an important but often neglected problem in comparative research. While comparative case studies pay some attention to this problem, this is less the case in broader cross-national studies, where this problem may appear through the way the data used are generated. The article discusses three examples: studies of the success of newly formed political parties, research on protest events, and recent work on ethnic conflict. In all cases the data at hand are likely to be afflicted by selection bias. Failing to take into consideration this problem leads to serious biases in the estimation of simple relationships. Empirical examples illustrate a possible solution (a variation of a Tobit model) to the problems in these cases. The article also discusses results of Monte Carlo simulations, illustrating under what conditions the proposed estimation procedures lead to improved results.

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Chipeta, C. "Post IPO dynamics of capital structure on the Johannesburg Stock Exchange." South African Journal of Business Management 47, no. 2 (June 30, 2016): 23–31. http://dx.doi.org/10.4102/sajbm.v47i2.57.

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This paper examines the dynamics of capital structure for firms engaging in initial public offerings (IPOs) on the Johannesburg Stock Exchange (JSE). Censored Tobit regressions are used to model capital structure targeting behaviour. The findings suggest evidence of targeting behaviour consistent with the static trade off theory of capital structure. On average, IPO firms adjust towards the capital structure target at a faster pace than seasoned firms; IPO firms take, on average, 0.77 years to cover half the financing gap, whereas seasoned firms take an average of 2.65 years. In the first year following the IPO, hot market IPOs significantly reduce their total debt, while cold market IPOs increase the total debt significantly. In terms of the total debt ratio, hot market IPOs adjust at a marginally faster pace than cold market IPOs. However, the opposite is true when the long term debt ratio is considered. In addition, hot market IPOs adjust faster than cold market IPOs in the first year following the IPO. The average first year adjustment speed of hot market IPO firms is 45.61 percent higher than the speed of adjustment for the average cold market IPO firm.

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Stockemer, Daniel. "Income inequality and women’s descriptive representation." International Journal of Comparative Sociology 58, no. 1 (February 2017): 33–54. http://dx.doi.org/10.1177/0020715217692019.

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While the average percentage of women in national legislatures increased by nearly 20 percentage points from less than 5 percent in the early 1960s to 22 percent in 2014, it will still take 70–80 years for women to achieve parity in political representation, if women’s presence in elected office continues to grow at the current rate. In this article, I focus on one factor, income inequality, which potentially slows down women’s advancements in politics. I hypothesize that high-income inequalities, because they are not gender neutral, disproportionally disadvantage women’s political careers. I test this hypothesis with the help of a large-scale database, which includes information on women’s representation, income inequalities, and eight theoretically informed control variables for more than 140 countries from 1960 to 2014. Through latent growth models and Tobit models, I find that income inequalities slow down the growth rate in women’s representation.

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Muszalska, Marcelina, Patrycja Przybylska, Michał Piwowarek, Oskar Komisarek, and Teresa Matthews‑Brzozowska. "Botulinum toxin in the treatment of gummy smile." Journal of Face Aesthetics 3, no. 1 (June 30, 2020): 61–66. http://dx.doi.org/10.20883/jofa.32.

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A gummy smile is an excessive exposure of the gums while smiling. There are four types: anterior- excessive gum exposure from canine to canine, posterior — excessive gum exposure in the lateral segment, mixed — combining the anterior and posterior components, and asymmetrical — with a disproportion between the right and left side. The causes of gingival smile include: skeletal defect, delayed passive tooth eruption, nasal septal dysplasia, and excessive muscle activity. A simple, fast and minimally invasive method of gummy smile therapy caused by excessive muscle activity is the supply of botulinum toxin type A to the muscles responsible for a given type of smile. A favorable aesthetic effect can be achieved with a good knowledge of application sites and individually selected doses. When determining the dose, which is described in the literature between 2 IU and 10 IU onabotulin per page, researchers take into account not only the type of corrected smile, the number of puncture points, but also gender and age of the patient.

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48

Muszalska, Marcelina, Patrycja Przybylska, Michał Piwowarek, Oskar Komisarek, and Teresa Matthews‑Brzozowska. "Botulinum toxin in the treatment of gummy smile." Journal of Face Aesthetics 3, no. 2 (December 31, 2020): 133–38. http://dx.doi.org/10.20883/jofa.38.

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A gummy smile is an excessive exposure of the gums while smiling. There are four types: anterior- excessive gum exposure from canine to canine, posterior — excessive gum exposure in the lateral segment, mixed — combining the anterior and posterior components, and asymmetrical — with a disproportion between the right and left side. The causes of gingival smile include: skeletal defect, delayed passive tooth eruption, nasal septal dysplasia, and excessive muscle activity. A simple, fast and minimally invasive method of gummy smile therapy caused by excessive muscle activity is the supply of botulinum toxin type A to the muscles responsible for a given type of smile. A favorable aesthetic effect can be achieved with a good knowledge of application sites and individually selected doses. When determining the dose, which is described in the literature between 2 IU and 10 IU onabotulin per page, researchers take into account not only the type of corrected smile, the number of puncture points, but also gender and age of the patient.

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Han, Ahreum, and Keon-Hyung Lee. "The Impact of Public Reporting Schemes and Market Competition on Hospital Efficiency." Healthcare 9, no. 8 (August 11, 2021): 1031. http://dx.doi.org/10.3390/healthcare9081031.

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In the wake of growing attempts to assess the validity of public reporting, much research has examined the effectiveness of public reporting regarding cost or quality of care. However, relatively little is known about whether transparency through public reporting significantly influences hospital efficiency despite its emerging expectations for providing value-based care. This study aims to identify the dynamics that transparency brought to the healthcare market regarding hospital technical efficiency, taking the role of competition into account. We compare the two public reporting schemes, All-Payer Claims Database (APCD) and Hospital Compare. Employing Data Envelopment Analysis (DEA) and a cross-sectional time-series Tobit regression analysis, we found that APCD is negatively associated with hospital technical efficiency, while hospitals facing less competition responded significantly to increasingly transparent information by enhancing their efficiency relative to hospitals in more competitive markets. We recommend that policymakers take market mechanisms into consideration jointly with the introduction of public reporting schemes in order to produce the best outcomes in healthcare.

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Fournier, Corentin, Eva Riehle, Daniel R. Dietrich, and David Schleheck. "Is Toxin-Producing Planktothrix sp. an Emerging Species in Lake Constance?" Toxins 13, no. 9 (September 17, 2021): 666. http://dx.doi.org/10.3390/toxins13090666.

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Recurring blooms of filamentous, red-pigmented and toxin-producing cyanobacteria Planktothrix rubescens have been reported in numerous deep and stratified prealpine lakes, with the exception of Lake Constance. In a 2019 and 2020 Lake Constance field campaign, we collected samples from a distinct red-pigmented biomass maximum below the chlorophyll-a maximum, which was determined using fluorescence probe measurements at depths between 18 and 20 m. Here, we report the characterization of these deep water red pigment maxima (DRM) as cyanobacterial blooms. Using 16S rRNA gene-amplicon sequencing, we found evidence that the blooms were, indeed, contributed by Planktothrix spp., although phycoerythrin-rich Synechococcus taxa constituted most of the biomass (>96% relative read abundance) of the cyanobacterial DRM community. Through UPLC–MS/MS, we also detected toxic microcystins (MCs) in the DRM in the individual sampling days at concentrations of ≤1.5 ng/L. Subsequently, we reevaluated the fluorescence probe measurements collected over the past decade and found that, in the summer, DRM have been present in Lake Constance, at least since 2009. Our study highlights the need for a continuous monitoring program also targeting the cyanobacterial DRM in Lake Constance, and for future studies on the competition of the different cyanobacterial taxa. Future studies will address the potential community composition changes in response to the climate change driven physiochemical and biological parameters of the lake.

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Journal articles on the topic 'Taxe Tobin'

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