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However, the enforcement capability of the client's competent tax authority influences the level of effective tax rates and generates spillover effects for the auditor's assessment (Janssen 2015).
Additionally, there were cross-lagged dependent variable (spillover) effects for the third order lag.
The UHI negatively impacts the residents, with spillover effects for environmental aspects.
The implied spillover effects for ineligibles in the 2007 11 sample are limited to states with very high unemployment rates.
This is in line with the findings by Janssen (2015) that a strong tax authority generates spillover effects for the auditor.
The second contribution is that this empirical study applies SPA for ISAM in the flow analysis of spillover effects for regional incomes.
Similar(43)
A new report finds this pattern of criminalization has had a spillover effect for black immigrants.
Moog, whose CoolSavings was one of the city's early Web start-ups, said that, given the size of the deal and likelihood that many of the investors and managers would stay in Chicago, there is little doubt there will be a spillover effect for the city.
For efficiency's sake and because of the likely positive spillover effect for a whole village, FXB takes on 80 to 100 families in a single area at one time.
It is shown that such a sequential process induces an interesting spillover effect for the plaintiff: the prospect of payment at the second period acts as carrot for the first period by inciting the lawyer to make effort in the liability stage in order to enjoy the reward in case of winning when damages are litigated.
The analyses that split never-smoker and ex-smoker counterparts into independent categories indicated that the spillover effect for a male target from his counterpart may depend on whether the counterpart was a never-smoker or ex-smoker, and this was consistent with the findings of Monden et al. [ 10].
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