Results 121 to 130 of about 133,236 (289)
This paper examines utilization rates of Minnesota's earned income tax credit program by households on welfare from 1992 through 1999. We examine urban and rural differences in the rate of filing an income tax return and receiving the earned income tax ...
Stinson, Thomas F., Hirasuna, Donald P.
core +1 more source
Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation [PDF]
This paper re-examines the issues involved in the design of a direct tax on consumption, an idea that has received a fair degree of acceptance in the transition countries over the past decade (e.g., tax reforms in Croatia and Moldova).
Syed M. Ahsan, Panagiotis Tsigaris
core
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications [PDF]
This paper use income tax return data from 1960 to 2000 to analyze the link between reported incomes and marginal tax rates. Only the top 1% incomes show evidence of behavioral responses to taxation.
Emmanuel Saez
core
New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024
CECCAR Business ReviewThe article hereby discusses the amendments brought by the Government Emergency Ordinance No. 115/2023 with regard to the taxation mechanism of incomes from the rental and leasing of goods obtained by natural persons, others than those in the lease and ...
Lucian CERNUȘCA
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing upon ecological modernization theory as the analytical framework, this study employs macro‐level longitudinal tracking data covering China's major regions as research samples. It measures the green and low‐carbon development (GLCD) of manufacturing from the four dimensions—“carbon reduction, pollution mitigation, ecological expansion ...
Deng Wang +4 more
wiley +1 more source
Tax competition and its implications for Southern Africa
, 2002 Bibliography: leaves 304-346.The purpose of this study was to evaluate the implications of tax competition with specific reference to commodity and capital income taxation.
Robinson, Zurika Clausen
core
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Debt and Taxes in the Theory of Public Finance [PDF]
If a specified amount of government spending must be financed, how should that finance be divided between taxes and government borrowing? In the case of a temporary increase in government spending, it has been argued that debt finance is optimal because ...
Martin Feldstein
core
Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source