THE TAX REFORM ACT OF 1986: ITS IMPACT ON PENNSYLVANIA FARMERS [PDF]
The Tax Reform Act of 1986 was studied to determine its short-run impact on Pennsylvania farmers. For the 3,059 farms studied, the average increase in total tax obligation resulting from the TRA of 1986 was $446 per farm, or a 48 percent increase in ...
Grisley, William, Jenkins, Larry C.
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Dynamic Spillovers Between FinTech, Blockchain, and Green Finance: A Quantile Connectedness Approach
Business Strategy and the Environment, EarlyView.ABSTRACT This paper explores how financial innovation and environmental sustainability intersect by analyzing spillovers between FinTech, blockchain energy use, and green finance. Using a Quantile Vector Autoregression (QVAR) framework, we examine weekly data from 2018 to 2024 across 11 digital, environmental, and macro‐financial indices.
Mehmet Sahiner, Sisi Sung, James Devlin
wiley +1 more source
Changing Farm Structure and the Distribution of Farm Payments and Federal Crop Insurance [PDF]
The distribution of commodity-related payments and Federal crop insurance indemnities to U.S. farmers has shifted to larger farms as more and more U.S. agricultural production is done on those farms.
Hoppe, Robert A., White, T. Kirk
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Business Strategy and the Environment, EarlyView.ABSTRACT Reaching global net‐zero targets has become an urgent priority as businesses and nations face increasing pressure to reduce greenhouse gas emissions. Achieving carbon neutrality in manufacturing supply chains requires comprehensive systemic changes across business processes.
Vimal K. E. K. +5 more
wiley +1 more source
A poverty-focused evaluation of commodity tax options [PDF]
The difficulties faced by many developing countries in raising revenue from direct taxes have forced them to rely heavily on indirect taxes to finance development interventions.
Essama-Nssah, B.
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Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
Smart Money? The Forecasting Ability of CFTC Large Traders [PDF]
The forecasting ability of the Commodity Futures Trading Commission’s Commitment’s of Traders data set is investigated. Bivariate Granger causality tests show very little evidence that traders’ positions are useful in forecasting (leading) market returns.
Irwin, Scott H. +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Circular economy (CE) and social entrepreneurship (SE) are increasingly recognised as critical pathways for sustainable development, yet CE research often underplays social inclusion, particularly in low‐ and middle‐income countries (LMICs).
Maria L. Granados, Adeyemi Adelekan
wiley +1 more source
Capitalising (on) industrial epidemics: examining the influence of the 'Big Three' asset managers on corporate governance in key health-harming commodity industries. [PDF]
Global HealthWood B +5 more
europepmc +1 more source
Managing financial risks in Papua New Guinea : an optimal external debt portfolio [PDF]
This report shows that Papua New Guinea's assets and liabilities may be poorly balanced for debt servicing. Thus, it could benefit substantially from active risk management, especially through better selection of the financial instruments in its debt ...
Coleman, Jonathan R., Ying Qian
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