Results 81 to 90 of about 826,855 (359)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
FISCAL SETTLEMENTS OF INCOMES OBTAINED FROM ABROAD BY NATURAL PERSONS RESIDENT IN ROMANIA [PDF]
Annals 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
Uptake and effectiveness of the Children's Fitness Tax Credit in Canada: the rich get richer
BMC 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
California – Land of “Lawless Taxation” and the “Midnight Special”: Outlier or Leader in a Growing Trend? [PDF]
, 2014 [Excerpt] “Taxpayers in California recently found themselves the target of a retroactive grab for revenue by the Franchise Tax Board (FTB) in what has called an act of “lawless taxation” by the state of California.
Alexander, Mystica M.
core +1 more source
Investable Tax Credits: The Case of the Low Income Housing Tax Credit
SSRN Electronic Journal, 2008 The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs "investable" tax credits to spur production of low-income rental housing. While it has grown into the largest source of new affordable housing in the U.S. and its structure is now being replicated in other programs, the LIHTC has also drawn skepticism and ...
Mihir A. Desai +2 more
openaire +2 more sources
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
Data Snapshot: EITC Continues to Reach Families in Poor Places [PDF]
, 2018 Recent proposals in the House and Senate focus on amplifying the Earned Income Tax Credit (EITC)—a refundable tax credit for low-income workers—to compensate for growing wage inequity.
Carson, Jessica +3 more
core +1 more source
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Competitive advantage: a study of the federal tax exemption for credit unions [PDF]
This study evaluates the federal tax exemption for credit unions. It reviews the industry’s history, its unique exemption, the motivation behind this tax treatment, the eroding case for special treatment, the size of the tax break and its effects on ...
Tatom, John
core +1 more source
Child tax credit expansion increases number of families eligible for a refund [PDF]
, 2009 The analysis shows that more than 500,000 rural families, or almost 9 percent of rural families, will become newly eligible for the Child Tax Credit under the expansion included in the American Recovery and Reinvestment Act.
Mattingly, Marybeth J.
core +1 more source