Net-zero climate districts are gaining wide attention at the European and international levels. Urban regeneration competitions have been launched recently to stimulate development; nevertheless, literature does not yet provide a shared scope definition (i.e., product system). Using process-based life cycle assessment method, authors evaluate profile of new district in Milan (14 buildings with ...

A dividend imputation tax system provides shareholders with a tax credit that can be used to offset personal tax on dividend income. The size of this credit depends on tax paid at the corporate level so that the “double taxation” of dividends is effectively eliminated. This paper shows how to infer the value of imputation tax credits (which is an important input into the weighted-average cost o...

It has been over twenty years since the advent of frequent flyer programs at major airlines.' Yet, the Internal Revenue Service ("IRS" or "Service") has left unsettled the controversy surrounding the taxability of credits earned by employees through these programs. This inaction is surprising given the following factors: (1) well-established taxation principles found in code and case law that s...

The Independent Evaluation Group is an independent unit within the World Bank Group; it reports directly to the Bank's Board of Executive Directors. IEG assesses what works, and what does not; how a borrower plans to run and maintain a project; and the lasting contribution of the Bank to a country's overall development. The goals of evaluation are to learn from experience, to provide an objecti...

PURPOSE To understand how adults living in a low-income, public housing community characterize meaningful activity (activity that gives life purpose) and if through short-term intervention, could overcome identified individual and environmental barriers to activity engagement. METHODS We used a mixed methods design where Phase 1 (qualitative) informed the development of Phase 2 (quantitative)...

Dividend relevance has been a subject of significant recent interest for academicians and researchers in the area of hospitality finance. The subject has attracted noticeable controversy, given the stringent or no-dividend payout policies observed in many hospitality firms. This study builds on existent dividend literature in hospitality finance by examining the relevance of cash dividends for ...

The communication which I venture to bring before you this evening has three objectives in view. First, to examine the statement frequently made and supported by statistics, that puerperal mortality is as high to-day as it was seventy years ago; second, to question the opinion, also widely held, that the bulk of this mortality is the result of instrumental and other interference with the course...

I survey key developments in applied and theoretical research on poverty rates and poverty gaps over the past two decades, and provide a detailed analysis of poverty trends across a of variety of income measures and poverty indexes. Included is an extensive summary of how poverty thresholds and economic resources are measured and several proposed recommendations for revision. In addition I disc...

This paper aims to provide a perspective on the ideal tax system using insights from optimaltax theory supplemented with empirical evidence. These insights are applied to actual policy questions regarding the progressiveness of the labor income tax, in-work tax credits, the design of the capital income tax, the taxation of housing and pensions, the role of indirect taxes, optimal environmental ...