Results 161 to 170 of about 1,399,097 (309)
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
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Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Macro tax burden, FDI, and national innovation efficiency: A study on the impact of macro tax burden on national innovation efficiency. [PDF]
PLoS OneShen X, Dai P.
europepmc +1 more source
The name game for contributions: Influence of labeling and earmarking on the perceived tax burden [PDF]
In this paper we apply conjoint analysis as an empirical method to study the influence of tax labeling and tax earmarking on the perceived tax burden. As reference for the individual behavior we use the model of a rational utility maximizer described by ...
Blaufus, Kay +4 more
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Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Correction: The impact of tax burden on welfare attitudes: Micro evidence from welfare states. [PDF]
PLoS OneGuo Y, Gong T.
europepmc +1 more source
Tax Policy and Tax Research in Canada [PDF]
In a survey of tax reform in recent years, Richard Bird and Michael Smart explore the relationship between tax policy and tax research. They conclude that there have been important examples of apparent influences of research on policy. For instance, they
Michael Smart +3 more
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Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
The impact of tax burden on welfare attitudes: Micro evidence from welfare states. [PDF]
PLoS OneGuo Y, Gong T.
europepmc +1 more source
Status Effects, Public Goods Provision, and the Excess Burden [PDF]
Most studies of the optimal provision of public goods or the excess burden from taxation assume that individual utility is independent of other individuals' consumption.
Wendner, Ronald, Goulder, Lawrence H.
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