Unconstitutionality of the income tax calculation when offsetting foreign taxes with regard to the exemption of the subsistence minimum? A quantitative analysis. [PDF]
HeliyonKollruss T.
europepmc +1 more source
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
Corporate income tax, IP boxes and the location of R&D. [PDF]
Int Tax Public FinancShehaj P, Weichenrieder AJ.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite global commitments under the Paris Agreement, empirical evidence on the involvement of the land‐based private sector of emerging economies in carbon trading remains limited. The study analyses how behavioural factors and institutional complexities influence the involvement of the land‐based private sector in carbon trading in Indonesia.
Iis Alviya +3 more
wiley +1 more source
The Intergenerational Transmission of Poverty and Public Assistance - Evidence from the Earned Income Tax Credit. [PDF]
J Hum ResourMcInnis N, Michelmore K, Pilkauskas N.
europepmc +1 more source
Barriers to the Adoption of Circular Economy Business Models in the Indian Textile Industry
Business Strategy and the Environment, EarlyView.ABSTRACT The Indian textile industry has significant negative impacts on the environment. This industry needs to adopt a circular economy approach to become more sustainable; however, progress on this has been limited. In this study, we report on the barriers to adoption of Circular Economy Business Models (CEBMs) in the Indian textile industry.
Himanshu Chandra +2 more
wiley +1 more source
No change in substance use disorders or overdose after implementation of state Earned Income Tax Credit (EITC). [PDF]
Drug Alcohol Dependvan Draanen J +5 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the critical role that state‐owned enterprises (SOEs) can play in the green transition, relatively little is known about governments' environmental behavior as foreign shareholders. This study examines the effect of state ownership on domestic and foreign environmental performance.
Pablo Torres, Germà Bel, Marc Esteve
wiley +1 more source
Random forest model in tax risk identification of real estate enterprise income tax. [PDF]
PLoS OneXu C, Kong Y.
europepmc +1 more source
State Earned Income Tax Credit policies and intimate partner homicide in the USA, 1990-2016. [PDF]
Inj Prev, 2020 Moe CA +5 more
europepmc +1 more source