Results 51 to 60 of about 1,927,042 (256)
Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses [PDF]
We analyze optimal income taxes with deductions for work-related or consumptive goods. We consider two cases. In the first case (called a complex tax system) the tax authorities can exactly distinguish between consumptive and work-related expenditures ...
Rainald Borck +2 more
core
The Role of Institutional Pressures in Technology Adoption for Low‐Carbon Manufacturing
Business Strategy and the Environment, EarlyView.ABSTRACT Existing research highlights that the adoption of low‐carbon technologies in manufacturing operations is shaped by the external environment. However, limited understanding exists regarding how technology‐related uncertainty interacts with institutional pressures to influence firms' adoption strategies.
Diellza Salihu +2 more
wiley +1 more source
The Dynamic Process of Tax Reform [PDF]
The tax reform literature, pioneered by Guesnerie [1977], uses static models but views tax reform as a dynamic process, i.e., as a policy-maker implementing incremental reforms over time.
Alan Krause
core
Business Strategy and the Environment, EarlyView.ABSTRACT Policy intervention can be a driver for industrial symbiosis (IS). However, given the wide variety of policy instruments available, policymakers should be guided in the policy design process to ensure that their intervention is effective and efficient. In this paper, we propose an agent‐based (AB) model intended to assess the effectiveness and
Melissa Mollica +2 more
wiley +1 more source
Inflation Aversion and the Optimal Inflation Tax [PDF]
The optimal inflation tax is reexamined in the framework of dynamic second best economy populated by individuals with inflation aversion. A simple formula for the optimal inflation rate is derived.
Heng-fu Zou, Gaowang Wang
core
Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review
Business Strategy and the Environment, EarlyView.ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte +2 more
wiley +1 more source
A note on the neutrality of profit taxes and tax compliance with imperfect detection [PDF]
In a tax-evasion model with profit tax, we reexamine and clarify the issues of neutrality and separability with imperfect detection of tax fraud.
Chiaen J. Wu, K. L. Glen Ueng
core
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
Indirect Tax Reform in the Philippines: A Complementary Measure to the Tariff Reform Program, 1979-1985 [PDF]
This study analyzes the effect of the interaction between domestic indirect taxes and tariff system to the market of particular goods. Computation of effective protection rates is provided and the implications of alternative indirect tax schemes are ...
Manasan, Rosario G.
core +2 more sources
A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report’s general approach, drawing on a ...
Louis Kaplow
core