Results 131 to 140 of about 6,436,780 (255)

The Effective Tax Rate and the Pretax Rate of Return [PDF]

This paper presents new estimates of the taxes paid on nonfinancial corporate capital, on the pretax rate of return to capital, and on the effective tax rate.
Louis Dicks-Mireaux, James M. Poterba, Martin Feldstein   +2 more
core  

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

Taxable Income Responses to 1990s Tax Acts: Further Explorations [PDF]

This paper examines alternative methodologies for measuring responses to the 1990 and 1993 federal tax increases. The methodologies build on those employed by Gruber and Saez (2002), Carroll (1998), and Auten and Carroll (1999).
Giertz, Seth
core  

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

The Ineffectiveness of Effective Tax Rates on Business Investment [PDF]

In his Fisher-Schultz Lecture, Martin Feldstein examined the effects of non-neutral tax rules on business investment by estimating three econometric models, and he concluded that "the rising rate of inflation has, because of the structure of existing U.S.
Robert S. Chirinko
core  

Consumers' Intention to Use Circular Business Models: A Configurational Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg, Christian Garaus, Raphaela Hellmayr, Siegfried Pöchtrager, Petra Riefler   +4 more
wiley   +1 more source

Other title: In the Matter of the Appeal of Hirt, Terry / Good Times Restaurant and Sports Club, from an Order of the Division of Taxation on Assessment Liquor Excise, Retailers' Sales and Withholdings Tax

, 2009
application/pdf; "Docket No.
Kansas. Court of Tax Appeals.
core   +1 more source

Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons

CECCAR Business Review
The article presents a series of updates on the declarative and payment obligations related to the social health insurance contribution (CASS) for income from independent activities earned by natural persons in 2024.
Lucian CERNUȘCA
doaj   +1 more source

Inconsistencies in the Legal Framework for Preliminary Returns of Individual Local Income Tax and Proposals for Improvement : Focusing on Penalty Tax Relief Provisions and the Date on Which Tax Liability Arises

Individual local income tax was converted from a surtax attached to the national income tax into an independent local tax in 2014. Since 2020, an independent filing system for individual local income tax has been implemented. With the introduction of the
KOREAN SOCIETY OF TAX LAW, Jung-Min Lee
core   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source