Results 151 to 160 of about 49,106 (308)
The Incidence of a U.S. Carbon Tax: A Lifetime and Regional Analysis [PDF]
This paper measures the direct and indirect incidence of a carbon tax using current income and two measures of lifetime income to rank households. Our results suggest that carbon taxes are more regressive when annual income is used as a measure of ...
Kevin A. Hassett +2 more
core +2 more sources
Simulating U.S. tax reform [PDF]
A presentation of a large-scale, dynamic simulation model for comparing the equity, efficiency, and macroeconomic effects of five alternatives to the current U.S.
David Altig +4 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
Imputing Corporate Tax Liabilities to Individual Taxpayers [PDF]
This paper presents a method of studying the distributional consequences of corporate tax changes by imputing to individual tax returns the net effect of changes in effective corporate tax rates.
Martin Feldstein
core
Business Strategy and the Environment, EarlyView.ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter +3 more
wiley +1 more source
Taxpayer Behavior and the Distribution of the 1982 Tax Cut [PDF]
The Economic Recovery Tax Act of 1981 mandated the most substantial reduction in personal income tax rates since the tax cuts of 1964. The rate reductions stimulated debates about the responsiveness of taxpayers to tax rates and incentives, the magnitude
Lawrence B. Lindsey
core
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Assessment of Tax Burden by a Technique of the IMF
Управленческое консультирование, 2018 Measurement of size of tax burden as key indicator of quality of tax system is one of the most important problems of the state in the course of tax transformations and formation of priorities of economic development.
Vladimir Vladimirovich Gromov +1 more
doaj
The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden [PDF]
We analyse R&D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment.
Ernst, Christof, Elschner, Christina
core
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source