Results 171 to 180 of about 952,348 (312)

Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]

Health Policy Plan
Tagem AME, Tapsoba Y, Barroy H.
europepmc   +1 more source

Exerting local tax effort or lobbying for central transfers?: Evidence from Argentina [PDF]

In many countries fiscal decentralization characterizes the relationship among different levels of government. In those countries, local authorities have the prerogative to tax their constituencies.
Martin Besfamille, Pablo Sanguinetti
core  

The Moderating Role of Strategic Investment in R&D and Advertising in Firms' ESG–Performance Relationship

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah, Saeed Akbar, Sardar Ahmad   +2 more
wiley   +1 more source

INCOME TAX ADMINISTRATION [PDF]

Theoretical & Applied Science, 2014
openaire   +1 more source

Budgetary reform: the impact of a December Budget on the Finance Bill and the development of tax legislation [PDF]

This paper considers the Government’s proposals for reforming the budgetary process from the perspective of its impact on the Finance Bill and the development of tax legislation. The paper is divided into three parts.
Malcolm Gammie
core  

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Taxation of the Public Sector in Germany – An Introduction

Wroclaw Review of Law, Administration and Economics, 2017
Lang Fritz
doaj   +1 more source

The impact of imaginary future generations on the preference for carbon tax schemes. [PDF]

PLoS One
Kuo YL, Wu WC, Shaw D, Chie BT, Chang YT, Chuang YL, Liu YL, Fan CT.   +7 more
europepmc   +1 more source

Turning Carbon Into Cash? Cross‐Country Evidence on the Profitability of Emission Reductions

Business Strategy and the Environment, EarlyView.
ABSTRACT Does corporate CO2 abatement pay? We assembled an international panel of listed firms (2019–2023), linking Scope 1–2 emissions to institutional (G7, CCPI) and search‐based attention measures. The dataset consists of an unbalanced panel of 1724 multinational firms, together with a sub‐sample of 922 firms operating in G7 economies. Firm and time
Mauro Aliano, Daniela Lo Cascio, Saudi‐Yulieth Enciso‐Alfaro, Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source