The regular housing reinvestment exemption constitutes a tax benefit applicable to property gains from the acquisition or rehabilitation of new home in cases provided for IRPF. Supreme Court's October 2020 judgment provides criterion that welcomes concept economic be applied these cases. Consequently, surrogacy taxpayer mortgage which acquired was financed an amount must calculated purposes exe...

Is investment constrained more by insecure property rights or by limited external finance? For five transition economies in Eastern Europe and the former Soviet Union we find that weak property rights limit the reinvestment of profits in startup manufacturing firms. Access to credit does not appear to explain differences in investment. At least in the early stages of post-communist reform, reta...

The paper compares British and US government policy initiatives to combat financial exclusion and promote community reinvestment. Financial exclusion, a general term for those who lack financial products, is concentrated in a small number of deprived urban areas in larger cities that are also starved of private sector investment. British policies, though they have drawn on US experience, predom...

Two studies examined differences in the cognition of golfers with differing levels of expertise in high and low pressure situations. In study 1, six high skill and six low skill golfers performed six holes of golf, while verbalizing their thoughts using Think Aloud (TA) protocol. Higher skilled golfers' cognitive processes centered more on planning in comparison to lower skilled golfers. Study ...

" The Checks Aren't In the Mail " – There will be no checks in the mail to families this year. But for many working individuals, there will be more money in your paycheck. The withholding brackets are being adjusted so individuals should receive an extra $400 through their paychecks (spread out through the year), and couples would receive $800. This will spread out the payments, making it more ...