Corporate income tax, IP boxes and the location of R&D. [PDF]
Shehaj P, Weichenrieder AJ.
europepmc +1 more source
Strategic Shift: The Power of Green Strategy on Sustainability Performance
ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley +1 more source
The Intergenerational Transmission of Poverty and Public Assistance - Evidence from the Earned Income Tax Credit. [PDF]
McInnis N, Michelmore K, Pilkauskas N.
europepmc +1 more source
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
No change in substance use disorders or overdose after implementation of state Earned Income Tax Credit (EITC). [PDF]
van Draanen J +5 more
europepmc +1 more source
Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations
ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley +1 more source
Random forest model in tax risk identification of real estate enterprise income tax. [PDF]
Xu C, Kong Y.
europepmc +1 more source
State Earned Income Tax Credit policies and intimate partner homicide in the USA, 1990-2016. [PDF]
Moe CA +5 more
europepmc +1 more source
Sri Lanka’s new personal income tax structure reduces tax burden across income groups
This infographic was posted on the Public Finance Platform in English and can be access from the link below.In his recent address to Parliament, the President announced proposed reforms to Sri Lanka’s Personal Income Tax (PIT) system.
Econ Team
core
ESG Controversies in Global Firms: A Black Mark?
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source

