The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Measuring the Average Marginal Tax Rate from the Individual Income Tax [PDF]
The economic effects of taxation depend on the configuration of marginal tax rates. We consider here the appropriate measure of a marginal tax rate for the federal individual income tax, which has a graduated-rate structure and allows for numerous legal ...
Chaipat Sahasakul, Robert J. Barro
core
Understanding Research Approaches to Assess Sugar-Sweetened Beverage Taxation Policy Implementation and Response in Low- and Middle-Income Countries: Results From a Scoping Review. [PDF]
Nutr RevPhonsuk P +4 more
europepmc +1 more source
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Individual Taxpayer Response to Tax Cuts 1982-1984 with Implications forthe Revenue Maximizing Tax Rate [PDF]
The Economic Recovery Tax Act of 1981 mandated a series of tax rate reductions for the period 1982-1984. They represented the most significant changes in the tax rate structure in nearly two decades.
Lawrence B. Lindsey
core
The Effects and Challenges of Introducing a Multiple Value-Added Tax Rate System
This study examines the effects and problems associated with the introduction of a multiple VAT rate system and explores the future direction of Korea’s value-added tax system. As social welfare expenditures and fiscal demands continue to increase due to
KOREAN SOCIETY OF TAX LAW, Junghwa Suh
core +1 more source
Spirit-based ready-to-drink cocktails and public health law: modernization without deregulation. [PDF]
Health Aff SchYang YT.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
The Effects of Tax Rules on Nonresidential Fixed Investment: Some Preliminary Evidence from the 1980s [PDF]
The evidence presented in this study confirms that tax-induced changes in the profitability of investment have had a powerful effect on the share of GNP devoted to nonresidential fixed investment.
Joosung Jun, Martin Feldstein
core
Rethinking solvent regeneration pathways for maritime carbon capture. [PDF]
Nat CommunShi Z, Cao X, Hu Y, Zhou T.
europepmc +1 more source