Results 91 to 100 of about 198,865 (341)
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
Federal Reserve Bank of Dallas, Working Papers, 2018 In this reply to a comment by Jentsch and Lunsford, we show that, when focusing on the relevant impulse responses, the evidence for economic and statistically significant macroeconomic effects of tax changes in Mertens and Ravn (2013) remains present for
Karel Mertens, Morten O. Ravn
semanticscholar +1 more source
Personal Income Tax Reforms as a Competitive Advantage [PDF]
In this paper we show features of the personal income taxation in Slovenia and some early reforms on it. The proposed tax reforms have the same origins as in any other developed economy - loss of competitive advantages of the economy.
Vita Jagric +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia [PDF]
Financial Theory and Practice, 2009 Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure.
Maja Klun
doaj
Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution
Acta Universitatis Lodziensis. Folia Oeconomica, 2016 In recent years there has been an evident, widespread increase in income disparities in OECD countries. Progressive Personal Income Tax, which enables adjustment of the tax burden to individual’s capacity to pay, is one of the fundamental instruments ...
Małgorzata Mazurek-Chwiejczak
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Modelling Aggregate Personal Income Tax Revenue in Multi-Schedular and Multi-Regional Structures [PDF]
This paper derives analytical expressions for aggregate personal income tax revenue obtained from a multi-schedular and multi-regional personal income tax system, with revenue divided among central and regional governments.
Jose Felix Sanz-Sanz, John Creedy
core
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source
Corporate and Personal Income Tax Declarations [PDF]
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed.
Laszlo Goerke
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