Results 81 to 90 of about 237,392 (309)
Middle-income tax rates: trends and prospects [PDF]
The federal tax liabilities of different income groups change constantly in response to new tax laws and shifting economic circumstances. For example, in recent years, Congress has lowered individual income tax rates, increased child and dependent care ...
C. Alan Garner, Troy A. Davig
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Cogent Economics & FinanceThe unethical tax planning practices of Multinational Companies globally remain a significant and unresolved empirical issue in tax and accounting research.
P. V. Thayyib
doaj +1 more source
The effect of tax changes on consumer spending [PDF]
Many supporters of the tax cut enacted this summer viewed it as an important stimulus to consumer spending. But an analysis of the effects of earlier income tax cuts suggests that the consumer response to such initiatives is, in fact, quite variable. Two
Charles Steindel
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
ISSUES ABOUT THE EVALUATION OF THE FINANCIAL INSTRUMENTS AND TAX IMPLICATIONS [PDF]
Strategii Manageriale, 2014 Accounting assessment is a process with tax implications on accounting figures. In fact, when it comes to evaluation, we need to clarify exactly what is being refered to: it s about the individual assessment of an asset or liability, or about the global ...
Camelia-Catalina, MIHALCIUC +2 more
doaj
Agreement of the silent partnership – tax and legal consequences of its conclusion and execution
Prawo Budżetowe Państwa i Samorządu, 2016 The institution of the silent partnership is not currently regulated by any legal act in the Polish legal system, although its importance in practice is not in doubt.
Monika Zieniewicz
doaj +1 more source
KEY ISSUES OF COST-BENEFIT METHODOLOGY FOR IRISH INDUSTRIAL POLICY. General Research Series Paper No. 172, 1998 [PDF]
, 1998 Industrial development policy in Ireland has long been characterised by its reliance on both discretionary and non-discretionary incentives. The former includes a range of grants for new investment or expansion projects in manufacturing and certain ...
Honohan, Patrick
core
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source