Survey dataset on key drivers of tax evasion. [PDF]
Data BriefAl-Jundi SA, Augustine R.
europepmc +1 more source
Tax reform provides many examples of failures - where reforms did not achieve their objectives successfully and sometimes even had to be reversed. However, value added tax (VAT) in the UK and goods and services tax (GST) in New Zealand have survived ...
James, Simon, Alley, Clinton
core +1 more source
Tax Policy and Employment: How Does the Swedish System Fare? [PDF]
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden.
Hakan Selin, Jukka Pirttilä
core
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
The m<sup>6</sup>A reader protein YTHDF2 facilitates HTLV-1 infectious and mitotic propagation by stabilizing Tax RNA. [PDF]
J VirolLiang Y +11 more
europepmc +1 more source
Measuring Vertical Property Tax Inequity in Multi-Family Property Markets [PDF]
Previous researchers have proposed numerous methods for detecting and measuring vertical inequity in property tax systems, where vertical equity refers to the assessment of all properties in a taxing jurisdiction at the same proportion of their market ...
Marcus T. Allen
core
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Support for Tying Polio Vaccination Status to Child Tax Credit Eligibility in the United States. [PDF]
Vaccines (Basel)Boyce MR, Katz R.
europepmc +1 more source
Reinventing the Dutch tax-benefit system; exploring the frontier of the equity-efficiency trade-off [PDF]
European governments aim to raise labour supply, cut unemployment and, at the same time, maintain social cohesion. Yet, economists have stressed the trade-off between these objectives. This paper reviews the key policy insights from optimal tax theory to
Ruud de Mooij
core
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source