Alternative State Business Tax Systems:A Comparison of State Income and Gross Receipts Taxes - Brief [PDF]
, 2007 This report provides a five-point comparison between a state corporate income tax and a state gross receipts tax.
Edward Sennoga, Laura Wheeler
core
Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi +3 more
wiley +1 more source
Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations
Business Strategy and the Environment, EarlyView.ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli +5 more
wiley +1 more source
State Income Tax Changes and the Demand for Municipal Bond Funds
, 2020 Jon A. Fulkerson, Nancy Haskell
openalex +1 more source
Optimal Taxation in a Two Sector Economy with Heterogeneous Agents [PDF]
In this paper we examine the optimal taxation problem in a two sector economy with heterogeneous agents. We show that in a steady state of this economy the optimal capital income tax rate can be different from zero.
Sheikh Selim
core
Boards and ESG Performance: The Contingent Influence of Climate Vulnerability on Global Banks
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the contingent effect of climate vulnerability on the relationship between board characteristics and environmental, social, and governance (ESG) performance of global banks. We use a dataset of 438 banks across 54 countries (2010–2022) and fixed effects estimation, two‐stage least squares, and generalized method of moments ...
Renata Karkowska +3 more
wiley +1 more source
Exploring the Impact of Circular Economy Practices on Corporate Performance: A Global Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how the adoption of circular economy practices influences the financial performance of companies in the Food and Health Products sector, a strategically important industry for health, nutrition, and sustainability. Using panel data regression models applied to an international sample of 1081 listed firms over the period
Lavinia Conca +2 more
wiley +1 more source
Broadening the State: Policy Responses to the Introduction of the Income Tax
, 2017 Traviss Cassidy +2 more
openalex +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