Articles with "rates affect" as a keyword



Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses

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Published in 2024 at "Contemporary Accounting Research"

DOI: 10.1111/1911-3846.12992

Abstract: We examine how progressive individual tax rates affect risk‐taking by pass‐through businesses (PTBs). PTBs generate over 60% of US business income and make up roughly 95% of business tax returns, yet there is limited research… read more here.

Keywords: risk taking; tax; progressive tax; rates affect ... See more keywords

How Do Rising U.S. Interest Rates Affect Emerging and Developing Economies? It Depends

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Published in 2025 at "Journal of Money, Credit and Banking"

DOI: 10.1111/jmcb.70008

Abstract: This paper examines the implications of different types of interest rate shocks in the United States for emerging market and developing economies (EMDEs). We first classify changes in U.S. interest rates into those caused by… read more here.

Keywords: rising interest; reaction shocks; rates affect; interest rates ... See more keywords