Layoff Tax and the Employment of the Elderly [PDF]
In 1996 Austria introduced a tax for the layoff of older workers, which was tightened in 2000. The regulation requires employers to pay a tax of up to 170 percent of the gross monthly income when they give notice to employees aged 50 or more. We use data
Mario Schnalzenberger +1 more
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
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 +2 more
wiley +1 more source
In Vitro Study on the Effects of Rhododendron mucronulatum Branch Extract, Taxifolin-3-O-Arabinopyranoside and Taxifolin on Muscle Loss and Muscle Atrophy in C2C12 Murine Skeletal Muscle Cells. [PDF]
Lee HS +11 more
europepmc +1 more source
Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany [PDF]
Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top
Frank M. Fossen, Viktor Steiner
core
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]
Tagem AME, Tapsoba Y, Barroy H.
europepmc +1 more source
IMPLICATIONS OF POLICY REGULATIONS ON LAND APPLICATIONS OF POULTRY LITTER [PDF]
The growth of the poultry industry in Arkansas has exploded in the past decade. As a result, approximately 1.5 million tons of litter are produced every year.
Cochran, Mark J., Govindasamy, Ramu
core +1 more source
Impact Measuring in Sustainable Ventures: A Process Perspective
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
Alcohol Sales Taxes Are Associated With Reduced Preterm Birth and Low Birthweight in the United States. [PDF]
Subbaraman MS +3 more
europepmc +1 more source
TO WHAT EXTENT IS THE LOCAL TAX INCREASE APPROPRIATE? [PDF]
Fiscality represents a major decision factor for investment as it represents an important cost of every business transaction regardless of its type, size or geographical location. In this respect, we find that a legislative initiative could be a solution
Assoc. Prof. Narcis Eduard Mitu Ph. D +1 more
core

