Results 91 to 100 of about 2,557,701 (403)
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
The Taxation of Capital and Labor Through the Self-Employment Tax [PDF]
, 2012 [Excerpt] Since 1950, self-employed individuals have been covered by the Social Security system. In many regards, their obligation to pay Self-Employment Contributions Act (SECA) taxes into the Old-Age, Survivors, and Disability Insurance (OASDI) and ...
Congressional Budget Office
core +2 more sources
Obamacare and a Fix for the IRS Iteration [PDF]
arXiv, 2020 We model the quantities appearing in Internal Revenue Service (IRS) tax guidance for calculating the health insurance premium tax credit created by the Patient Protection and Affordable Care Act, also called Obamacare. We ask the question of whether there is a procedure, computable by hand, which can calculate the appropriate premium tax credit for any
arxiv
Business Strategy and the Environment, Volume 32, Issue 1, Page 820-841, January 2023., 2023 Abstract Recent research suggests that the effect of greenwashing and corporate financial performance (CFP) is ambiguous. This call for study the contextual factors that create contingencies in the greenwashing–CFP relationship. Using a sample of 2816 observations covering 735 Chinese‐listed firms in 21 different industries from 2013 to 2017, this ...
Wei Li +3 more
wiley +1 more source
An Analysis of the “Buffett Rule” [PDF]
, 2011 [Excerpt] Warren Buffett, the chairman of Berkshire Hathaway, noted that he paid 17.4% of his taxable income in income and payroll taxes—“a lower percentage than was paid by any of the other 20 people” in his office.
Hungerford, Thomas L
core +3 more sources
Profit Shifting of Multinational Corporations Worldwide [PDF]
arXiv, 2022 We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide shifted over \$850 billion in profits in 2017, primarily to countries with effective tax rates below 10\%.
arxiv
Assessing income tax perturbations [PDF]
International Tax and Public Finance, 2018 AbstractWe present a scheme for analysing income tax perturbations, applied to a real Norwegian tax reform during 2016–2018. The framework decomposes the reform into a structural reform part and a tax level effect. The former consists of a distributional impact and a social efficiency effect measured as the behavioural-induced change in tax revenue ...
Thor Olav Thoresen +3 more
openaire +8 more sources
The Earned Income Tax Credit (EITC)
, 2015 We review research on the Earned Income Tax Credit (EITC), focusing on work appearing since the Hotz and Scholz (2003) review. Recent work has confirmed earlier findings that labor supply effects are positive for single mothers, smaller and negative for ...
A. Nichols, Jesse Rothstein
semanticscholar +1 more source
Effect of risk and incentives on contracts: The case of farm operators in Iowa
Agribusiness, EarlyView.Abstract Longitudinal data on Iowa landowner–operator contracts are used to examine how the mean, variance, and skewness of expected farmland returns affected contract terms from 2008 to 2019. To control for unobserved operator risk preferences and ability as a fixed effect, the sample includes operators with multiple contracts.
Jun Yeong Lee
wiley +1 more source
Does tax competition make tax reform essential?
Central European Public Administration Review, 2006 Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy.
Maja Klun
doaj +1 more source