The Clean Development Mechanism (CDM), established by the Kyoto protocol, can generate substantial rents for project participants via the sale of Certified Emission Reductions. For this reason, supposedly…
This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity…
Our paper analyzes the impact of the introduction of a home care allowance for children between 13 and 36 months of age and explicitly takes the expansion of publicly funded day care into account. We use the…