Results 141 to 150 of about 154,457 (306)

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui, Hamid Ghazi H. Sulimany   +1 more
wiley   +1 more source

Dual Income Tax Reform in Germany. A Microsimulation Approach [PDF]

This paper assesses the impact on household labor supply of a Dual Income Tax reform in Germany. It relies on GMOD, a population-based tax-benefit microsimulation model, and uses flexible mixed logit simulation estimators.Dual Income Tax, Labor Supply ...
Gerhard Wagenhals
core  

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

Earned Income Tax Credit and Youth Violence: Findings from the Youth Risk Behavior Surveillance System. [PDF]

Prev Sci, 2022
Dalve K, Moe CA, Kovski N, Rivara FP, Mooney SJ, Hill HD, Rowhani-Rahbar A.   +6 more
europepmc   +1 more source

Income Tax Revenue Elasticities in Spain: Individual and Aggregate Measures [PDF]

This paper derives analytical expressions for the revenue elasticity of the Spanish personal income tax system, as applied to tax units and in aggregate.
Jose Felix Sanz-Sanz, Johny Creedy
core  

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

Effect of Expanding the Earned Income Tax Credit to Americans Without Dependent Children on Psychological Distress. [PDF]

Am J Epidemiol, 2022
Courtin E, Allen HL, Katz LF, Miller C, Aloisi K, Muennig PA.   +5 more
europepmc   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

State earned income tax credits and depression and alcohol misuse among women with children. [PDF]

Prev Med Rep, 2022
Morgan ER, Hill HD, Mooney SJ, Rivara FP, Rowhani-Rahbar A.   +4 more
europepmc   +1 more source

The role of income tax in the genesis of the tax profession

, 2020
This paper has two main aims: first, to show how and why, from a functionalist perspective, income tax, especially after 1842, contributed to the development of the accounting profession; and, second, to show how, by this, the seeds of a specialist tax ...
Frecknall-Hughes, Jane
core