Results 91 to 100 of about 31,820 (212)
Remittances, Value Added Tax and Tax Revenue in Developing Countries [PDF]
This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit
Christian Ebeke
core +3 more sources
Independent Board of Directors Group Faultlines and CSR: Evidence From India
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study, leveraging group faultline and upper echelons theories, explores how relation and task‐based faultlines among independent board members influence CSR investment under the contingency effect of the financial slack of the firms. This study, leveraging the concept of group faultline and upper echelons, first hypothesizes how the supra‐
Arpita Agnihotri, Saurabh Bhattacharya
wiley +1 more source
Impact of management's irrational expectations on corporate tax avoidance: A mediating effect based on level of risk-taking. [PDF]
Front Psychol, 2022 Li L, Wu Q.
europepmc +1 more source
On the Predictability of Tax-Rate Changes [PDF]
Some previous analyses have suggested that the smoothing of tax rates over time would be a desirable guide for public debt management. One implication of this viewpoint is that future changes in tax rates would be unpredictable based on current ...
Robert J. Barro
core
Community Dentistry and Oral Epidemiology, EarlyView.ABSTRACT Recent calls from the World Health Organization (WHO) to globally impose a one‐time tax, labelled as “Health tax”, on tobacco, alcohol and sugar sweetened beverages (SSBs) aim to achieve a 50% retail price increase to reduce consumption and improve health outcomes.
Hazem Abbas +6 more
wiley +1 more source
Consumption Risk Sharing over the Business Cycle: the Role of Small Firms' Access to Credit Markets [PDF]
Consumption risk sharing among U.S. federal states increases in booms and decreases in recessions. We find that small firms’ access to credit markets plays an important role in explaining this stylized fact: business cycle fluctuations in aggregate risk ...
Iryna Shcherbakova, Mathias Hoffmann
core
Parents' legal status and children's health insurance: Evidence from DACA
Contemporary Economic Policy, EarlyView.Abstract Fear of immigration enforcement may deter undocumented parents from enrolling their US‐born children in public health insurance. This paper examines the effect of providing legal status to parents through the Deferred Action for Childhood Arrivals (DACA) program on health insurance among US‐born children.
Nhan Tran
wiley +1 more source
Consumption and Income Smoothing [PDF]
This paper presents a two sector dynamic general equilibrium model in which income smoothing takes place within the households (intra-temporally), and consumption smoothing takes place among the households (inter-temporally).
Bruno Chiarini +2 more
core
Economic Inquiry, EarlyView.Abstract We build an endogenous growth model that distinguishes productive and welfare government expenditures and embeds fiscal externalities. The model yields three testable hypotheses: (i) productive expenditure raises growth (Barro effect); (ii) productive expenditure generates cross‐country productivity spillovers; (iii) government expenditure ...
Xiaodong Chen, Haoming Mi, Peng Zhou
wiley +1 more source
Examination of Afghanistan's Development Traps
Regional Science Policy &Practice, EarlyView., 2022 Abstract We examine the factors behind Afghanistan's persistent underdevelopment. Drawing on various theories of development traps operating at the demographic, economic and institutional levels, we seek to assess whether and to what extent their functioning affects Afghanistan's development. To capture the functioning of development traps empirically,
Klemen Knez, Tina G. Lokar
wiley +1 more source