Results 141 to 150 of about 559,845 (299)
Tradable Permits Under Threat to Manage Nonpoint Source Pollution [PDF]
In this article we treat the problem of nonpoint source pollution as a problem of moral hazard in group. To solve this kind of problem we consider a group performance based tax coupled to tradable permits market.
Ali, M., Le Grusse, P., Rio, Patrick
core +1 more source
Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source
Private Provision of Public Goods : Incentives for Donations [PDF]
In many countries the government supports individuals' and companies' donations dedicated to charity organizations or { more general { to public goods.
Dirk T.G. Rübbelke, Karen Pittel
core
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 +2 more
wiley +1 more source
NEW TAXATION AND ACCOUNTING COORDINATES ABOUT PROFIT TAX [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieLegal entities that carry out economic activities and earn income, from Romania and abroad, have the obligation to pay to the state budget profit tax or microenterprise income tax, as a form of taxation of profits [12].
CIUMAG MARIN , COCONEŢU VASILICA RAMONA
doaj
Menus of Linear Income Tax Schedules [PDF]
Relative to traditional piecewise linear income taxation schemes, it is possible to increase government revenues by offering to consumers a menu of linear income tax schedules.
Alberto Alesina, Philippe Weil
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
Cutting the Dividends Tax…and Corporate Governance Too? [PDF]
Economists tend to agree that the recent cutting of dividends taxes will encourage investment and reduce financial distress. In addition to creating these “benefits,” however, the tax cut can also increase governance costs.
Dino Falaschetti, Michael Orlando
core
Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration
Review of Economics and Finance, 2023 Nadiah Hamid +3 more
openaire +1 more source
Computational models of tax evasion with heterogeneous agents
, 2021 The fundamental purpose of my dissertation is to further understand the roles played by taxpayer heterogeneity and social influence in tax-evasion dynamics, and to derive normative insights about optimal policy design considering both rational and non-rational taxpayers.
openaire +1 more source