Results 141 to 150 of about 1,315,251 (308)
The Impact of State Corporate Taxes on FDI Location [PDF]
This paper examines the effects of state corporate income taxes on the location of foreign direct investment in the U.S., taking into account the endogeneity of taxes and the outside options of investors.
Claudio A. Agostini(Georgetown University/Ilades)
core
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract This study developed an enzymatic process to add value to palm oil fatty acid distillate (PFAD) and glycerol, resulting in the production of monoacylglycerides (MAG) and diacylglycerides (DAG). The biocatalyst loading (Novozym 435) and molar ratio of reagents were evaluated to obtain a suitable reaction condition in terms of space–time yield ...
Ronaldo Rodrigues de Sousa +4 more
wiley +1 more source
Grants Versus Tax Sharing: the Extent of Central Government Control [PDF]
By spending more than they are able to raise, sub-central governments typically depend heavily upon central transfers to meet their expenditure responsibilities.
Graeme Roy
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Assessing the financial impact of the Scotland Bill : problems of Scottish Government accounting [PDF]
, 2011 The Scotland Bill contains proposals based on the Calman Report to remedy the major financial weakness of the 1997 devolution settlement – namely its limited tax-raising powers.
Midwinter, Arthur
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British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Intergovernmental fiscal relations in China [PDF]
The choice of the"right"fiscal relationship between central, provincial, and local governments depends on how a government weighs the benefits of decentralized economic development policies against the costs of having less effective central fiscal ...
Bahl, Roy W., Wallich, Christine
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Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Self-financing Tax/Subsidy Mechanisms in Environmental Regulation with Many Firms [PDF]
We consider the application of self-financing tax/subsidy mechanisms in environmental regulation and explore the question whether these mechanisms yield strong investment incentives in a market with many firms under Cournot competition. It turns out that
Breitscheidel, Jörg
core
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
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