Results 131 to 140 of about 868,433 (373)

Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello, Marco Maffei, Annamaria Zampella   +2 more
wiley   +1 more source

The Affordable Care Act and the IRS Iterative Fixed Point Procedure [PDF]

arXiv, 2018
We model the quantities appearing in Internal Revenue Service (IRS) tax guidance for calculating the health insurance premium tax credit created by the Patient Protection and Affordable Care Act, also called Obamacare. We ask the question of whether there is a procedure, computable by hand, which can calculate the appropriate premium tax credit for any
arxiv  

VAT Compliance Incentives [PDF]

arXiv, 2020
In this work I clarify VAT evasion incentives through a game theoretical approach. Traditionally, evasion has been linked to the decreasing risk aversion in higher revenues (Allingham and Sandmo (1972), Cowell (1985) (1990)). I claim tax evasion to be a rational choice when compliance is stochastically more expensive than evading, even in absence of ...
arxiv  

Actual Versus Potential Impact: Leveraging Life Cycle Assessment to Implement Business Models for Sustainability

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on business models for sustainability (BMfS) has primarily focused on the conceptual aspects and sustainability potential of BMfS rather than their actual impact. There is a need to understand whether BMfS have less environmental impact on society than conventional business models and in what context and conditions they can reduce ...
Emma Johnson, Oksana Mont
wiley   +1 more source

Environmental Violation and Cost of Equity Capital—Evidence From Europe

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley   +1 more source

Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection [PDF]

Финансовый журнал
The article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about
Vladimir V. Klimanov, Anna A. Mikhaylova
doaj   +1 more source

Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio, Silvia Panfilo, Francesco Scarpa   +2 more
wiley   +1 more source

Evolution of income tax in Serbia [PDF]

Oditor, 2017
Since the personal income tax is one of the most important fiscal taxes that has a large number of taxpayers, in the article it was carried out a review of its evolution, the circumstances under which it was created, types of tax forms that preceded it ...
Kovačević Momir, Ilić Jovan, Damnjanović Radovan   +2 more
doaj  

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.
John Creedy, Jose Felix Sanz-Sanz
core  

Personal Income Tax Progression in Kosovo

Academic Journal of Interdisciplinary Studies, 2019
The purpose of this paper is to examine the degree of personal income tax progression. The measurement of personal income tax progression over a period of time that is  characterized with changes of tax rates, indicates how is distributed the tax burden with respect to taxpayers' income, and how this burden is displaced by changing tax rates, from one ...
openaire   +3 more sources