Results 141 to 150 of about 44,830 (308)
GROWTH IN LOCAL TAX BURDENS [PDF]
The Bulletin of the National Tax Association, 1923 openaire +1 more source
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns [PDF]
This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998.
Jon Bakija, Joel Slemrod
core
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Migrant Remittances and Local Taxes in Latin America
This paper departs from the previous literature that considers only the national level and formal taxes when investigating the relationship between migrant remittances and tax attitudes in origin countries. In contrast to earlier research linking migrant
Lopez Garcia, Ana; id_orcid
core +1 more source
PUTTING OUT THE FIRES: WILL HIGHER TAXES REDUCE YOUTH SMOKING? [PDF]
This paper re-examines the empirical support for predictions that proposed cigarette tax or price increases will substantially reduce youth smoking. Part of the support for these predictions comes from evidence that higher taxes reduce aggregate tobacco ...
Mathios, Alan +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow +2 more
wiley +1 more source
Land Taxes and Revenue Needs as Communities Grow and Decline: Evidence from New Zealand [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
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Why collect local taxes in oil rich Angola? ... and the challenges of doing so
, 2011 An effective tax system is required to implement and finance current government policies of diversifying the Angolan economy and providing quality public services to citizens across the country.
Orre, Aslak Jangård +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source