Results 191 to 200 of about 154,457 (306)

COVID-19 Blunts Alberta Challenge to Federal-Provincial Income Tax. [PDF]

Can Public Policy, 2020
Sayeed A.
europepmc   +1 more source

Portfolio Substitution and the Revenue Cost of the Federal Income Tax Exemption for State and Local Government Bonds

, 2011
This paper illustrates how different assumptions about household portfolio behavior influence estimates of the amount of individual income tax revenue that would be collected if the interest tax exemption for state and local government bonds was repealed
Ramírez Verdugo, Arturo, Poterba, James M.   +1 more
core  

Artificial Intelligence–Driven and Digital Practices for Circular Business and Finance: Insights for Advancing Hubs for Circularity

Business Strategy and the Environment, EarlyView.
ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi, Marcos R. Machado, Laura Spierdijk, Devrim Murat Yazan   +3 more
wiley   +1 more source

Can changes in corporate income tax rate affect corporate innovation? [PDF]

Heliyon
Sang B, Zhu H, Zhang C, Yin W, Guo L.
europepmc   +1 more source

Corporate Decarbonization: Understanding CO2 Emission Drivers Across High‐ and Low‐Polluting Firms in OECD Countries

Business Strategy and the Environment, EarlyView.
ABSTRACT Decarbonization of the economy is a central challenge in the fight against climate change. Although most governments show clear commitment to limiting global warming, the drivers of corporate decarbonization remain underexplored. Using a dataset of 1052 firms from OECD, this article analyses how intangible assets and environmental innovation ...
Yanik Nimtz, Mercedes Teruel
wiley   +1 more source

Effects of refundable state earned income tax credits on access to medical and dental services of low-income mothers. [PDF]

SSM Popul Health
Qian H, Wehby GL.
europepmc   +1 more source

Optimal progressivity of personal income tax: a general equilibrium evaluation for Spain. [PDF]

SERIEs (Berl), 2020
Serrano-Puente D.
europepmc   +1 more source

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro, Arati Kale, Devendra Kale, Franco Ernesto Rubino   +3 more
wiley   +1 more source

Unconstitutionality of the income tax calculation when offsetting foreign taxes with regard to the exemption of the subsistence minimum? A quantitative analysis. [PDF]

Heliyon
Kollruss T.
europepmc   +1 more source

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source