A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All
Mittal, R. K.
- A Study of Tax Implications in Pension Funds Management
Authors
1 University School of Management Studies, GGSIPU, Delhi, IN
2 SOMS, Indira Gandhi National Open University, Delhi-68, IN
Source
Review of Professional Management- A Journal of New Delhi Institute of Management, Vol 5, No 1 (2007), Pagination: 1-10Abstract
Pension funds are an important part of private savings flows, the main supplier of capital to industry and play a large and growing role in the providing retirement incomes in countries with mature funded pension systems. Reforms which increase the emphasis on privately managed, funded pensions must get the tax treatment right. Pension do not exit to increase the national savings or to provide jobs for actuaries, tax payers, accountants, fund managers and regulators. Their purpose is to allow the elderly and disabled to retire from work with dignity. This paper sets out the options for taxing pensions, and the arguments between them.- Evolutionary Issues in Social Impact Investment: A Literature Review
Authors
1 Professor, University School of Management Studies, GGS Indraprastha University, IN
2 Research Scholar, University School of Management Studies GGS Indraprastha University, IN
Source
Review of Professional Management- A Journal of New Delhi Institute of Management, Vol 19, No 1 (2021), Pagination: 24-43Abstract
Impact investment or social impact investment has attracted a lot of attention lately as it has emerged as a new asset class that can contribute to realizing sustainable development goals. The concept has drawn considerable interest in India as funds focused on impact investment have made significant investments in India in recent years. The concept of impact investment along with its application in practice has grown significantly during the last decade.
This paper, accordingly, aims to focus on the concept covering its definition, typology and main features. The concept is discussed including its ecosystem comprising stakeholders , typology of instruments, regulatory considerations and measurement concerns. in addition, the paper delves a little on the typology of investments and financial instruments employed and some of the measurement concerns.