Results 191 to 200 of about 1,084,624 (343)

Exports, Foreign Direct Investment and the Costs of Corporate Taxation [PDF]

open access: yes
Depending on the definition of the tax base, the statutory corporate tax rate implies rather different measures of effective average and marginal tax rates.
Christian Keuschnigg
core  

Addressing the Minority Tax by Building Diversity Capital: A Case-Based Discussion. [PDF]

open access: yesMedEdPORTAL
Sánchez JP   +6 more
europepmc   +1 more source

Pedagogical considerations in the automation era: A systematic literature review of AIEd in K‐12 authentic settings

open access: yesBritish Educational Research Journal, EarlyView.
Abstract The introduction of artificial intelligence (AI) into education holds promise for supporting and augmenting teaching and learning‐related activities. Yet, despite its potential, there is limited empirical research on the use of AI in K‐12 settings exploring the pedagogical grounding, impact and implications of the technological solutions.
Paraskevi Topali   +3 more
wiley   +1 more source

New Results on the Effects of Tax Policy on the International Location of Investment [PDF]

open access: yes
We study the effects of tax laws on foreign direct investment (FDI) and direct investment abroad (DIA), distinguishing in each case between investment financed by retained earnings and investment financed by transfers from abroad. We find that tax policy,
Michael J. Boskin, William G. Gale
core  

Environmental Sustainability and Business Profitability: Profiling Winners and Losers With Machine Learning

open access: yesBusiness Strategy and the Environment, Volume 34, Issue 5, Page 5205-5239, July 2025.
ABSTRACT We utilize a rich dataset of manufacturing firms to investigate the heterogeneous effects of ISO 14001 on the financial performance of certified firms. We employ machine learning techniques, specifically causal tree and causal forest, to uncover these effects. Our findings reveal consistently positive average effects of ISO 14001 certification
Xiaoliu Xu, Abdoul G. Sam
wiley   +1 more source

The Effect of Direct Democracy on the Level and Structure of Local Taxes [PDF]

open access: green, 2014
Zareh Asatryan   +2 more
openalex   +1 more source

Do Not Stop the Loop: Driving Circular Textiles With Technology and Stakeholder Engagement

open access: yesBusiness Strategy and the Environment, Volume 34, Issue 5, Page 5317-5335, July 2025.
ABSTRACT We investigate critical factors enabling the successful implementation of circular ecosystems in the textile industry, with a focus on the interplay between technology and stakeholder engagement. A qualitative approach, involving 35 interviews with managers across 11 Italian SMEs in both B2B and B2C textile segments, was employed.
Chiara Civera   +2 more
wiley   +1 more source

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