Results 51 to 60 of about 585,838 (265)
US employment exposure to domestic and foreign tariff changes under NAFTA
Applied Economic Perspectives and Policy, EarlyView.Abstract Literature examining the effects of changes in trade agreements and import competition on US employment and wages has focused primarily on non‐agricultural industries and changes in US import tariffs. We propose a method for measuring worker exposure to changes in agricultural tariffs using a newly developed county‐level dataset of employment ...
Diane E. Charlton +3 more
wiley +1 more source
Business Strategy and the Environment, Volume 32, Issue 1, Page 163-184, January 2023., 2023 Abstract This paper examines the impact of customer concentration on green innovation in Chinese listed firms between 2006 and 2018 through the dynamic panel generalized method of moments regressions. It is reported that major customers positively impact corporate green innovation, indicating that firms have more incentives to engage in innovative ...
Chang Huang +3 more
wiley +1 more source
INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION
Фінансово-кредитні системи: перспективи розвитку., 2023 The country’s tax system plays an important role in the formation of budget revenues at all levels and is the basis of the financial and credit mechanism of state regulation of the economy.
Olesia Totska, Iryna Dmytruk
doaj +1 more source
Algorithmic Fairness and Vertical Equity: Income Fairness with IRS Tax Audit Models [PDF]
arXiv, 2022 This study examines issues of algorithmic fairness in the context of systems that inform tax audit selection by the United States Internal Revenue Service (IRS). While the field of algorithmic fairness has developed primarily around notions of treating like individuals alike, we instead explore the concept of vertical equity -- appropriately accounting
arxiv
Applied Economic Perspectives and Policy, EarlyView.Abstract We present an adjusted bid price mechanism that incorporates economic multiplier effects in public food procurement decision making. Under Input–Output model assumptions, the algorithm estimates enhanced tax revenues to state governments through multiplier effects associated with in‐state supplier purchasing.
Todd M. Schmit, Xiaoyan Liu
wiley +1 more source
Business Strategy and the Environment, Volume 32, Issue 1, Page 200-219, January 2023., 2023 Abstract Payment method choice in takeovers is mainly driven by both asymmetric information between the acquirer and the target and the acquirer's financial capability. In this paper, we examine whether increased transparency and better access to finance induced by environmental, social and governance (ESG) performance are associated with the strategic
Mussa Hussaini, Ugo Rigoni, Paolo Perego
wiley +1 more source
Personal Income Tax and Military Fee: Challenges, Efficiency and Impact on Financial Stability [PDF]
Bìznes InformThe article considers personal income tax and military fee as important elements of the financial system of Ukraine, which ensure the stability of the budget at the State and local levels.
Yuzdepska Angelina A. +2 more
doaj +1 more source
Micro to macro models for income distribution in the absence and in the presence of tax evasion [PDF]
Applied Mathematics and Computation (2014), pp. 836-846, 2014 We investigate the effect of tax evasion on the income distribution and the inequality index of a society through a kinetic model described by a set of nonlinear ordinary differential equations. The model allows to compute the global outcome of binary and multiple microscopic interactions between individuals.
arxiv +1 more source
Advanced Energy and Sustainability Research, EarlyView.This study aims to provide actionable recommendations for leveraging digital innovation for the achievement of scalable, equitable, and transparent Net Zero Energy Transition by offering actionable recommendations. As a result of this comprehensive analysis, the review highlights the critical interplay between digital technologies and GF as vital ...
Furkan Ahmad +3 more
wiley +1 more source
Creating social and environmental value through integrated thinking: International evidence
Business Strategy and the Environment, Volume 32, Issue 1, Page 304-320, January 2023., 2023 Abstract Integrated thinking (IT) is a managerial mindset increasingly discussed in the context of value creation. Through the lens of systems theory, this study examines how the degree to which IT is embedded in a firm's strategy and day‐to‐day business processes is associated with the firm's social and environmental value creation.
Daniel Reimsbach, Geert Braam
wiley +1 more source