A Framework for Accessing Funds through Charitable Assignment of Property [PDF]
Endowment has an old history and a long record and has been emphasized and ordered as a good tradition in Islam, but its dimensions and angles has not yet been considered by experts and economists.
Sahebali Akbari +3 more
doaj
Federal Tax Benefits for Manufacturing: Current Law, Legislative Proposals, and Issues for the 112th Congress [PDF]
[Excerpt] The ongoing debate over whether the manufacturing sector deserves targeted government assistance continues in the 112th Congress. Numerous bills have been introduced to provide new or enhanced federal support for manufacturing companies.
Guenther, Gary
core +3 more sources
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
Research on the Difference Between Accounting System and Tax Laws
The article analyzes and demonstrates the differences between China’s accounting system and tax laws, and the difference between accounting system and tax law in China has its deep historical background, Its main reason lies in the difference between ...
Sun Yi
doaj +1 more source
Spatial Pattern and Spillover of Abatement Effect of Chinese Environmental Protection Tax Law on PM2.5 Pollution. [PDF]
Han F, Li J.
europepmc +1 more source
Tax Policies For the 1990's: Personal Saving, Business Investment, and Corporate Debt [PDF]
Although the tax reforms of the 1980s substantially lowered the excess burden caused by high marginal tax rates, there were also significant adverse effects on incentives to save and to invest in business plant and equipment. Effective tax rates on. real
Martin Feldstein
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
Modelling the expected impact of cigarette tax and price increases under Vietnam's excise tax law 2015-2020. [PDF]
Goodchild M +6 more
europepmc +1 more source
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
The Impact of Audit Risk, Materiality and Severity of Ethical Decision Making: An Analysis of the Perceptions of Tax Agents in Australia [PDF]
This paper focuses on the role of the tax agent as a preparer of tax returns and provider of professional tax advice under a system based on self-assessment principles. In particular it recognises the competing pressures under which tax agents attempt to
Malcolm Smith +2 more
core

