Results 151 to 160 of about 154,457 (306)
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Racial Differences in the Association between the U.S. Earned Income Tax Credit and Birthweight. [PDF]
Batra A, Karasek D, Hamad R.
europepmc +1 more source
Accuracy, Complexity, and the Income Tax [PDF]
The complexity of the income tax is an unending source of complaint. Compliance costs have received increasing attention and are estimated to be large.
Louis Kaplow
core
ABSTRACT The United States (U.S.) faces challenges in achieving its ambitious net‐zero carbon emissions target by 2050, with current emissions having fallen by less than 1% in 2024. Despite an investment of $500 billion in low‐carbon resources while holding the second‐largest green technology patent portfolio globally, it is further imperative to ...
Md Zubair Ahmad +5 more
wiley +1 more source
This study empirically investigates the impact of improving income-detectiontechnology, as well as a variety of other factors, on aggregate income taxevasion. The study focuses on the U.S., using available data for the 1975-97 period.
Richard J. Cebula
doaj
The Earned Income Tax Credit and Intimate Partner Violence. [PDF]
Edmonds AT +6 more
europepmc +1 more source
Nonprofit Business Activity and the Unrelated Business Income Tax [PDF]
American nonprofit organizations are generally exempt from federal income tax, with the exception that profits earned from activities that are subject to the Unrelated Business Income Tax (UBIT). The UBIT is intended to prevent nonprofits and taxable for-
James R. Hines, Jr.
core
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
The Earned Income Tax Credit and short-term changes in financial strain and drug use. [PDF]
Gutkind S +4 more
europepmc +1 more source

