Results 81 to 90 of about 819,917 (340)

Uptake and effectiveness of the Children's Fitness Tax Credit in Canada: the rich get richer

open access: yesBMC Public Health, 2010
Background The Government of Canada implemented a Children's Fitness Tax Credit (CFTC) in 2007 which allows a non-refundable tax credit of up to $500 to register a child in an eligible physical activity (PA) program.
Dutove Julia K   +3 more
doaj   +1 more source

Curbing Tax Expenditures [PDF]

open access: yes, 2012
Reviews trends in tax expenditures and their effects and examines three options for raising tax revenue by applying limits to large and widely utilized tax preferences: a fixed percentage credit, a cap based on income, and a constant percentage ...
Daniel Baneman   +3 more
core  

More Than 10 Years on: Does a State‐of‐the‐Art Review and Synthesis Offer New Frameworks to Guide Future Design for Remanufacturing Research?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT There is strong evidence that design for remanufacturing (DfRem) can reduce initial‐design carbon emissions by up to 30%, and that product design can critically affect remanufacturing feasibility, yet academic adoption of DfRem remains limited.
Okechukwu Okorie   +4 more
wiley   +1 more source

Greenhouse gas offsets distort the effect of clean energy tax credits in the United States

open access: yesEnvironmental Research: Energy
Prominent clean energy tax credits in the United States (U.S.) could drive large expenditures that materially increase greenhouse gas (GHG) emissions if their implementing regulations assign negative values to avoided GHG emissions and allow projects to ...
Emily Grubert   +2 more
doaj   +1 more source

In-work tax credits in Belgium: an analysis of the Jobkorting using a discrete labour supply model. [PDF]

open access: yes
In line with the Earned Income Tax Credit in the United States and the Working Family Tax Credit in the United Kingdom, the Flemish government implemented in 2007 a similar in-work tax credit in order to increase the employment rate and to make working ...
Vanleenhove, Pieter
core  

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness 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

FISCAL SETTLEMENTS OF INCOMES OBTAINED FROM ABROAD BY NATURAL PERSONS RESIDENT IN ROMANIA [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2010
The resident natural persons and those who qualify for residency conditions are subject to taxation in Romania for the incomes from any source, both from Romania and from abroad. External fiscal credit can be granted in order to avoid double taxation, so
Buziernescu Radu, Antonescu Mihail
doaj  

The Investment Tax Credit: An Evaluation [PDF]

open access: yes
Since1954, the United States government has made numerous adjustments in the tax treatment of corporate income with the aim of influencing the level and composition of fixed business investment.
Alan J. Auerbach, Lawrence H. Summers
core  

The Moderating Role of Strategic Investment in R&D and Advertising in Firms' ESG–Performance Relationship

open access: yesBusiness 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

Addressing Noncompliance in the Earned Income Tax Credit [PDF]

open access: yes, 1999
The EIC is a refundable tax credit that operates through the federal individual income tax system. It is available to low-income, working taxpayers. The credit was originally designed to offset the impact of Social Security taxes.
Dagney Faulk
core  

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