Results 91 to 100 of about 1,197,006 (320)
Taxes and the poor: A microsimulation study of implicit and explicit taxes [PDF]
The authors measure the cumulative burden on low-income households resulting from explicit taxes (state and federal income, and payroll taxes) and implicit taxes (reductions of program benefits as earnings rise). With monthly data from the 1990 Survey of
J. K. Scholz, S. Dickert, S. Houser
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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
The State Fiscal Costs of a First-Time Farmer Tax Exemption [PDF]
This is a study of the potential tax costs and participant benefits of an income tax credit to landowners that rent their land to beginning farmers. This study also contains highly detailed modeled information about the overall state income tax incidence
Swenson, David A.
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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 +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Task‐based diversity among corporate board members, based on specific functional attributes and experiences (age, tenure, and experience) can impact the firm according to both resource‐based view and agency theory. Following this, we explore the relationship between task‐based board diversity and corporate firm performance, analyzing a sample ...
Um‐E‐Roman Fayyaz +3 more
wiley +1 more source
A Cross-State Comparison of Corporate Income Tax Structures [PDF]
, 2006 The following table compares the basic structure of Georgia's corporate income tax with 11 other states. (The comparison states are Georgia's border states plus six other states chosen to be similar to Georgia and to reflect each region of the country.
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Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is one of the greatest challenges facing humanity today. In this paper, we analyze the role of firms in mitigating climate change through their model of corporate governance. We examine the impact of key organizational control and incentive mechanisms on firms' carbon emission intensity.
Cécile Cezanne +3 more
wiley +1 more source
PERSONAL INCOME TAX ADMINISTRATION IN THE RURAL COMMUNITIES (A STUDY OF SELECTED LOCAL GOVERNMENT AREAS IN OGUN STATE, NIGERIA) [PDF]
, 2018 Gbadegesin Babatunde Adeyeye +2 more
openalex +1 more source
On the Optimal Progressivity of the Income Tax Code [PDF]
This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive
Dirk Krueger, Juan Carlos Conesa
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Ipteks Pencatatan Dan Perhitungan Pajak Penghasilan (Pph 21) Pada Pt.bank Rakyat Indonesia (Persero) Tbk. Cabang Manado Unit Malalayang [PDF]
, 2018 Most of the income state normally came from tax and in that case then state should establish its regulations to control the tax. One regulation is income tax article 21 which is tax for individual income. PT.
Tambingon, V. V. (Vernando)
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