Results 181 to 190 of about 1,302,486 (330)
A Study on the Taxes Non-Prescribed in Law and Local Environmental Taxes of Japan
, 2011 Cholho Choi
openalex +1 more source
Allocating Payroll Tax Revenue to Personal Retirement Accounts to Maintain Social Security Benefits and the Payroll Tax Rate [PDF]
In an earlier paper we analyzed a method of combining traditional tax financed pay-as-you-go Social Security benefits with annuities financed by Personal Retirement Accounts. We showed that such a combination could maintain the level of retirement income
Andrew Samwick, Martin Feldstein
core
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source
A Tax Perspective on the Enforcer’s True Role in Onshore and Offshore Common Law Jurisdictions
, 2016 Habbine Estelle Kim
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The US Foreign Accounts Tax Compliance Act (FATCA) and interaction with G20 initiatives: a quick guide [PDF]
This guide provides a selection of information sources about the Foreign Account Tax Compliance Act, an American law developed to reduce offshore tax evasion which has implications for Australia.
Bernard Pulle, Hannah Gobbett
core
Bridging the Regulatory Chasm in Investigator‐Initiated Human Subject Cannabis Research
Clinical Pharmacology &Therapeutics, EarlyView.
Heather M. Barkholtz, William Naviaux
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Despite the growing interest in the circular economy (CE) among various stakeholders, several research gaps continue to challenge researchers and practitioners, specifically among emerging European economies. This study analyzes survey data from 127 manufacturing SMEs in the Baltic states.
Baoying Zhu +4 more
wiley +1 more source