Results 131 to 140 of about 963,565 (334)
Optimal Taxation With Heterogeneous Firms [PDF]
We study steady state optimal taxation in a context where firms differ in productivity and they decide whether to produce or not after comparing after-tax profits vis-à-vis an outside alternative option.
Diego Saravia, Rodrigo A. Cerda
core
Business Strategy and the Environment, EarlyView.ABSTRACT Banks face mounting pressure to integrate climate risks into lending, yet responses remain incoherent. This systematic literature review of 9034 studies synthesizes 68 peer‐reviewed articles and develops a behavioral typology of five bank responses: recovery, containment, repricing, reallocation, and relational transformation.
Tabea Brüggemann, Rainer Lueg
wiley +1 more source
Revisiting the effects of state earned income tax credits on infant health: a quasi-experimental study using contiguous border counties approach [PDF]
, 2023 Haobing Qian, George L. Wehby
openalex +1 more source
How Can Digital Platforms Resolve Market Failures to Foster a Circular Economy?
Business Strategy and the Environment, EarlyView.ABSTRACT Market failures—such as asymmetric information, incomplete markets, externalities, and market power—present major barriers to a circular economy (CE) transition. Although government intervention is traditionally proposed, this paper examines the potential of digital platforms, particularly software‐as‐a‐service (SaaS) business‐to‐business (B2B)
Ässia Boukhatmi, Wim Van Opstal
wiley +1 more source
Linking Responsible Innovation and Nonfinancial Reporting: Evidence From Manufacturing SMEs
Business Strategy and the Environment, EarlyView.ABSTRACT For small‐ and medium‐sized enterprises (SMEs), engagement in nonfinancial reporting (NFR) often reflects a commitment to accountability, yet the engagement in NFR remains lower than that of large firms. Given SMEs' widespread presence across markets, clarifying the determinants of their reporting behaviour is a relevant research objective ...
Marika Intenza +3 more
wiley +1 more source
EFFICIENCY OF PERSONAL INCOME TAXATION MODELS IN GERMANY AND UKRAINE
Three Seas Economic JournalThe article is devoted to a comparative analysis of the efficiency of personal income taxation models in Germany and Ukraine. The study examines in detail the specifics of the German model of personal income taxation, particularly the structure of tax ...
Ruslana Ignatenko
doaj +1 more source
Making Work Pay for North Carolina's Low- and Moderate-Income Working Families [PDF]
, 2008 Argues for implementing a state EITC (earned income tax credit) modeled on the federal EITC. Includes data on North Carolina's income levels, state and local taxes as percentages of income, and potential benefits by county, family type, and ...
Meg Gray
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulatory shocks affect the supply chain configuration of highly polluting firms, a relatively understudied area in the sustainable operations literature. Using a panel dataset of Chinese A‐share listed firms from 2009 to 2022, we employ a Difference‐in‐Differences (DID) design to examine the causal ...
Gishan Dissanaike +3 more
wiley +1 more source
Reform of Income Taxes as a Part of Public Budgets Stabilisation [PDF]
Commencing in 2008, income taxation is undergoing substantial changes, which are unprecedented in terms of their scope and contents since 1993. These changes are stipulated in the first part, Art. 1 of the Act on Public Budgets’ Stabilisation, No.
Barteczková, Ivana
core +1 more source