Results 111 to 120 of about 3,015,712 (294)
MODELING TAXPAYER BEHAVIOR: AN EXPERIMENTAL ANALYSIS OF RESPONSES TO TAX GAME PARAMETERS
Фінансово-кредитна діяльність: проблеми теорії та практикиThe article presents the results of an experimental study of the effects of audit probability, penalty levels, and moral-ethical motivation on taxpayers’ behavior regarding the fulfillment of tax obligations.
Юрій Мискін +5 more
doaj +1 more source
Behavioral Economics and Tax Policy [PDF]
Behavioral economics is changing our understanding of how economic policy operates, including tax policy. In this paper, we consider some implications of behavioral economics for tax policy, such as how it changes our understanding of the welfare ...
William Congdon +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari +2 more
wiley +1 more source
China Journal of Accounting StudiesUsing the small and medium-sized commercial banks’ market entry reform policy implemented in 2009 in China as a quasi-natural experiment of banking deregulation, we examine its effect on corporate tax avoidance.
Xiaoxia Li, Tong Zhou
doaj +1 more source
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
Tax Compliance Determinants in a Challenging Fiscal Environment: Evidence from a Greek Experiment
International Journal of Financial StudiesThis study investigates the factors influencing tax compliance among Greek entrepreneurs functioning within a difficult fiscal landscape. Through a randomized field experiment, we analyze the effects of differing tax rates, audit likelihoods, and legal ...
Skoura V. Angeliki, Dasaklis K. Thomas
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Considering the need for environmental sustainability and fulfillment of the needs of customers at the bottom of the pyramid, this study integrates the attention‐based view of organizations and situational leadership theory to examine the impact of government eco‐initiatives on frugal green innovation through managerial attention toward the ...
Qaisar Iqbal +2 more
wiley +1 more source
The Effective Tax Rate of US Firms with Permanent Deferral
, 2019 This article calculates the effective tax rate (ETR) of U.S. corporate multinationals. It takes into account the permanent deferral of corporate taxation of foreign earnings held in controlled foreign corporations designated as permanently reinvested ...
Bogenschneider, Bret
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño +2 more
wiley +1 more source