Results 81 to 90 of about 575,781 (356)
Corporate Income Taxes and Labor: An Investigation of Empirical Evidence [PDF]
, 2017 With the highest top marginal corporate tax rate among OECD nations and the third-highest in the world at 35 percent, it is not surprising that policymakers have long evinced a desire to lower the U.S. federal corporate income tax rate.
Brannon, Ike, Hanson, Andrew R.
core +2 more sources
Applied Economic Perspectives and Policy, EarlyView.Abstract This paper employs machine learning to determine which preferential trade agreement (PTA) provisions are relevant to agricultural trade patterns and the factors that may influence their adoption. Utilizing the three‐way gravity model, we apply plug‐in Lasso regularized regression to pinpoint predictive PTA provisions for agricultural trade ...
Stepan Gordeev +3 more
wiley +1 more source
Business Strategy and the Environment, Volume 32, Issue 1, Page 163-184, January 2023., 2023 Abstract This paper examines the impact of customer concentration on green innovation in Chinese listed firms between 2006 and 2018 through the dynamic panel generalized method of moments regressions. It is reported that major customers positively impact corporate green innovation, indicating that firms have more incentives to engage in innovative ...
Chang Huang +3 more
wiley +1 more source
Corporate tax competition and public capital stock [PDF]
, 2008 This paper argues that the governmental decisions on corporate tax and public capital stock are not independent. In order to explain this relationship, we have built a general equilibrium model of corporate tax competition where governments supply public
Gomes, Pedro, Pouget, Francois
core
Labor shortages and farmer adaptation strategies
Applied Economic Perspectives and Policy, EarlyView.Abstract Labor shortages are a growing challenge for U.S. agricultural producers, but little is known about farmers' adaptation strategies. We estimate the statistical relationship between farm labor shortages and adaptation strategies among California farmers.
Myat Thida Win +2 more
wiley +1 more source
Business Strategy and the Environment, Volume 32, Issue 1, Page 200-219, January 2023., 2023 Abstract Payment method choice in takeovers is mainly driven by both asymmetric information between the acquirer and the target and the acquirer's financial capability. In this paper, we examine whether increased transparency and better access to finance induced by environmental, social and governance (ESG) performance are associated with the strategic
Mussa Hussaini, Ugo Rigoni, Paolo Perego
wiley +1 more source
Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data [PDF]
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a ...
Dwenger, Nadja, Steiner, Viktor
core +3 more sources
Advanced Energy and Sustainability Research, EarlyView.This study aims to provide actionable recommendations for leveraging digital innovation for the achievement of scalable, equitable, and transparent Net Zero Energy Transition by offering actionable recommendations. As a result of this comprehensive analysis, the review highlights the critical interplay between digital technologies and GF as vital ...
Furkan Ahmad +3 more
wiley +1 more source
Creating social and environmental value through integrated thinking: International evidence
Business Strategy and the Environment, Volume 32, Issue 1, Page 304-320, January 2023., 2023 Abstract Integrated thinking (IT) is a managerial mindset increasingly discussed in the context of value creation. Through the lens of systems theory, this study examines how the degree to which IT is embedded in a firm's strategy and day‐to‐day business processes is associated with the firm's social and environmental value creation.
Daniel Reimsbach, Geert Braam
wiley +1 more source
An Inverse Problem Study: Credit Risk Ratings as a Determinant of Corporate Governance and Capital Structure in Emerging Markets: Evidence from Chinese Listed Companies [PDF]
Economies 2017, 5, 41, 2017 Credit risk rating is shown to be a relevant determinant in order to estimate good corporate governance and to self-optimize capital structure. The conclusion is argued from a study on a selected (and justified) sample of (182) companies listed on the Shanghai Stock Exchange and the Shenzhen Stock Exchange and which use the same Shanghai Brilliance ...
arxiv +1 more source