Results 101 to 110 of about 44,830 (308)
The Relationship Between Local Tax Price and Demand of the Public Goods
EconomiesIn this study, we use a structural demand framework rather than simple correlations between taxes and expenditure to investigate whether local taxes in Korea function as a price mechanism for local public goods. We construct a panel dataset for 226 basic
Sungil Yoon, Sangsoo Lim, Hyungjo Hur
doaj +1 more source
- New Jersey enacted an income tax in 1976 in response to a State Supreme Court ruling that held that local taxation alone violated the requirement of the State Constitution that all children receive a “thorough and efficient” education. The law required
Goodspeed, Timothy
core
, 1998 This paper tests some hypothesis about the determinants of the local tax structure. In particular, we focus on the effects that the property tax deductibility in the national income tax has on the relative use of the property tax and user charges.
Solé Ollé, Albert
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Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Describing the Level of Awareness of Micro-Enterprises in Local Taxation
TIJAB (The International Journal of Applied Business)Background: Local taxes play a vital role in contributing significant socio-economic development and welfare in the city. This paper describes the level of awareness of micro-enterprises in local taxation. Objective: This study wants to comprehensively
Paul Cezam Rivera +2 more
doaj +1 more source
Land Taxes and Revenue Needs as Communities Grow and [PDF]
New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general charges. We explore the efficiency and equity of this system
Arthur Grimes, Andrew Aitken, Suzi Kerr
core
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
This fact book provides: (1) a basic enumeration and explanation of the general taxes that make up the bulk of state and local tax revenues in Texas, (2) an evaluation of the impact of each major tax on efficiency, competitiveness, administrative ...
Stallmann, Judith I. +2 more
core
Payout Taxes and the Allocation of Investment [PDF]
When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). High taxes will favor firms who can finance internally.
Marcus Jacob, Bo Becker, Martin Jacob
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source