Results 121 to 130 of about 198,865 (341)
Alternatives to the Current Maximum Tax on Earned Income [PDF]
The Maximum Tax on Personal Service Income was intended to reduce the maximum marginal tax rate on earned income to 50 percent. In general it did not achieve this result, although it did lower marginal tax rates on both earned and unearned income.
Lawrence B. Lindsey
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Business Strategy and the Environment, EarlyView.ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley +1 more source
Income Tax Revenue Elasticities in Spain: Individual and Aggregate Measures [PDF]
This paper derives analytical expressions for the revenue elasticity of the Spanish personal income tax system, as applied to tax units and in aggregate.
Jose Felix Sanz-Sanz, Johny Creedy
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Food Waste Applications Beyond the West: Archetypes and Insights From China
Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong +2 more
wiley +1 more source
Corporate Tax Policy, Entrepreneurship and Incorporation in the EU [PDF]
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Ruud A. De Mooij, Gaëtan J.A. Nicodème
core +2 more sources
Distribution of personal income tax changes in Slovenia
Slovenia belongs to a group of EU member states that have reduced their personal income tax burden during the current financial and economic crisis.
Majcen, Boris +4 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
Documentation for a Comprehensive Historical U.S. Federal and State Income Tax Calculator Program [PDF]
This paper provides documentation for a tax calculator program that models federal and state personal income taxes at a high level of detail for a large number of years.
Jon Bakija
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Business Strategy and the Environment, EarlyView.ABSTRACT Sufficiency is increasingly seen as a necessary complement to efficiency and circularity strategies to help prevent the transgression of planetary boundaries. However, empirical evidence on their broader relevance in business remains limited.
Maike Gossen +4 more
wiley +1 more source
A Separate Personal Income Tax Collection System For Alberta: Advantages and Disadvantages
The Province of Alberta has been a participant in the Tax Collection Agreements (TCAs) with the Federal Government covering the personal income tax since their inception in 1962.
Grady, Patrick
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