Results 81 to 90 of about 251,590 (297)
Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
Journal of Financial Therapy, 2015 The editorial introduces Dr. Martie Gillen as the associate editor of book reviews and professional profiles for the Journal of Financial Therapy.
Martie Gillen
doaj +1 more source
The earned income tax credit and infant health revisited [PDF]
Health Economics, 2019 AbstractHoynes, Miller, and Simon (2015), henceforth HMS, report that the national expansion of the Earned Income Tax Credit (EITC) is associated with decreases in low birth weight. We question their findings. HMS's difference‐in‐differences estimates are unidentified in some comparisons, while failed placebo tests undermine others.
Daniel Dench, Theodore Joyce
openaire +2 more sources
Climate Change Risk and Financial Stability: Implications for European Banking Institutions
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
The Earned Income Tax Credit (EITC): An Overview [PDF]
, 2014 The Earned Income Tax Credit (EITC or EIC) began in 1975 as a temporary program to return a portion of the Social Security tax paid by lower-income taxpayers (the credit was, and remains, calculated as a percentage of earned income, with no direct link ...
Falk, Gene
core +2 more sources
Strategic Shift: The Power of Green Strategy on Sustainability Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley +1 more source
Data Snapshot: EITC Continues to Reach Families in Poor Places [PDF]
, 2018 Recent proposals in the House and Senate focus on amplifying the Earned Income Tax Credit (EITC)—a refundable tax credit for low-income workers—to compensate for growing wage inequity.
Carson, Jessica +3 more
core +1 more source
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
A Reference Manual for Child Tax Benefits [PDF]
, 2011 Describes the dependent exemption, child tax credit, earned income tax credit, child and dependent care tax credit, flexible spending accounts, and higher education credits.
C. Eugene Steuerle +2 more
core
Income, the Earned Income Tax Credit, and Infant Health [PDF]
American Economic Journal: Economic Policy, 2015 This paper uses quasi-experimental variation from federal tax reform to evaluate the effect of the EITC on infant health outcomes. We find that the EITC reduces the incidence of low birth weight and increases mean birth weight: a $1,000 treatment-on-the-treated leads to a 2 to 3 percent decline in low birth weight.
Hilary Hoynes, Doug Miller, David Simon
openaire +2 more sources