Results 121 to 130 of about 6,436,780 (255)
Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data [PDF]
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a ...
Nadja Dwenger, Viktor Steiner
core +2 more sources
ClinicoEconomics and Outcomes Research, 2013 Vassilis Fragoulakis, Nikolaos ManiadakisNational School of Public Health, Department of Health Services Management, Athens, GreeceObjective: To quantify the economic effects of a child conceived by in vitro fertilization (IVF) in terms of net tax ...
Fragoulakis V, Maniadakis N
doaj
Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers [PDF]
During 1984-96, welfare and tax policy changed dramatically. The Earned Income Tax Credit was expanded, welfare benefits were cut, welfare time limits were added and cases were terminated, Medicaid for the working poor was expanded, training programs ...
Bruce D. Meyer, Dan T. Rosenbaum
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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
Business Strategy and the Environment, EarlyView.ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad +2 more
wiley +1 more source
The Effects of Welfare and Tax Reform: The Material Well-Being of Single Mothers in the 1980s and 1990s [PDF]
The tax and welfare programs that provide income and in-kind benefits to single mothers have changed dramatically in recent years. These changes began as far back as the mid-1980s and culminated with the 1996 welfare law that 'ended welfare as we knew it.
Bruce D. Meyer, James X. Sullivan
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Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu +2 more
wiley +1 more source
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
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source