Results 121 to 130 of about 88,225 (301)
Tax Distortions and Global Climate Policy [PDF]
We consider the efficiency implications of policies to reduce global carbon emissions in a world with pre-existing tax distortions. We first note that the weak double-dividend, the proposition that the welfare improvement from a tax reform where ...
Gilbert E. Metcalf +2 more
core +3 more sources
Nature on the balance sheet: Accountability for Nature Positive
Methods in Ecology and Evolution, EarlyView.Abstract Nature loss poses a growing risk to the global economy, prompting calls for enhanced business accountability. To support the urgent business transformations required to achieve Nature Positive goals, decision‐makers, investors, lenders and other stakeholders need consistent, comparable and decision‐useful information on the state of nature and
Greg Smith +6 more
wiley +1 more source
Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management. [PDF]
Heliyon, 2023 Kollruss T.
europepmc +1 more source
The Double Dividend Hypothesis and Trade Liberalization [PDF]
This paper studies how simultaneously liberalizing trade and tightening environmental policy affect welfare in a second-best world. We consider a three-good two-factor small open economy.
Sen, P., Smulders, J.A.
core +1 more source
When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default?
Abacus, EarlyView.This paper scrutinizes the interconnections between debt capital raising, firm risk of default, and the presence of a former CEO who now serves as a board chairperson, referred to as the Chair‐Former‐CEO (CFC). Employing a sample of the largest non‐financial firms within the US S&P 100 from 2002 to 2018, our results reveal that, when compared to their ...
Vu Quang Trinh +2 more
wiley +1 more source
Imagining sufficiency through collective changes as satisfiers
Buildings & CitiesHow can people imagine ways of achieving desirable energy futures in cities, oriented towards sufficiency? Building on the notion of sufficiency understood as avoiding demand while meeting human needs, this paper discusses the results of seven ...
Orlane Moynat, Marlyne Sahakian
doaj +1 more source
Reconciling environmental policy with employment, international competitiveness and participation requirements [PDF]
We argue that a conventional double dividend policy - defined as reduction of greenhouse gas emissions and unemployment through taxation of energy and CO2 emissions and subsidization of wage costs - and the aim of keeping international competitiveness ...
Ziesemer ,Thomas
core +1 more source
Co‐opted Boards and the Obfuscation of Financial Reports
Abacus, EarlyView.This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi +3 more
wiley +1 more source
The Economic Effects of Dividend Taxation [PDF]
This paper tests several competing hypotheses about the economic effects of dividend taxation. It employs British data on security returns, dividend payout rates, and corporate investment, because unlike the United States, Britain has experienced several
James M. Poterba, Lawrence H. Summers
core
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions
Abacus, EarlyView.This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley +1 more source