This paper uses a survey-based approach to test alternative methods of channeling tax relief to donors – as a tax rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in line with earlier experimental studies, we find that gross donations are significantly more responsive to a match change than to a rebate change. We show tha...

In this study, using various panel models and estimators, we find empirically that the trade-off and pecking order theories are not mutually exclusive in explaining quoted Portuguese companies capital structure decisions. However, the finance behaviour of quoted Portuguese companies comes close to that forecast by the pecking order theory: (i) the magnitude of the effects of financial deficit o...

There is currently a considerable effort to evaluate the performance of Payments for Ecosystem Services as an environmental management tool. The research presented here contributes to this work by using an experimental design to evaluate Payments for Ecosystem Services as a tool for supporting biodiversity conservation in the context of an African protected area. The trial employed a 'before an...

The politically polarized debate over the role of Medicare in deficit and debt reduction often ignores the accumulating evidence that the program can achieve significant spending reductions without sacrificing Medicare’s essential protections. The caricature of Medicare as a program out of control and in need of fundamental restructuring is wrong. Equally wrong are views that any significant ch...

This paper highlights how information dissemination or information sharing between the authority (in this case, is the Inland Revenue Board Malaysia IRBM) and the community at large would to certain extent influence their perceptions on the fairness of the income tax system. Specifically, this paper investigates perceptions of individual taxpayers on the fairness of the income tax system in Mal...

The paper presents an approach towards executing transactions between enterprises, governmental bodies and banking institutions, based on ERP applications connected over the Internet. The work builds on a review of current XML standards for representing business processes and data (e.g. ebXML, UN/EDIFACT, RosettaNet, ebisXML) as well as standards for the technological deployment of such solutio...