Results 131 to 140 of about 1,190,661 (291)
Fiscal competition and tax instrument choice: the role of income inequality [PDF]
School districts in Ohio have the choice of two tax instruments with which to raise revenue: the property tax and a residence-based income tax. Economic theory predicts that local governments, if given the choice, would prefer to diversify their tax base
Joshua Hall
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Tax Policy and Employment: How Does the Swedish System Fare? [PDF]
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden.
Hakan Selin, Jukka Pirttilä
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Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
The effect of state Earned Income Tax Credit (EITC) eligibility on food insufficiency during the COVID-19 pandemic. [PDF]
Rev Econ Househ, 2023 Das V.
europepmc +1 more source
The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations [PDF]
U.S. corporations owe taxes to the U.S. Treasury on income earned both inside and outside American borders. This paper examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income.
Rosanne Altshuler, T. Scott Newlon
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
The Earned Income Tax Credit and Short-Term Changes in Parents' Time Investments in Children. [PDF]
J Fam Econ Issues, 2023 Morrissey TW.
europepmc +1 more source
Estimating dynamic income responses to tax reforms: Swedish evidence [PDF]
We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991–2002. Changes in statutory tax rates as well as discretionary changes in tax bracket thresholds provide exogenous variations in tax rates ...
Holmlund, Bertil, Söderström, Martin
core
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source