Results 81 to 90 of about 971,278 (292)
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Estate tax payments and liabilities ::sections 6161 and 6166 /
, 2011 " ... describes and analyzes the provisions of the Internal Revenue Code relating to extensions of time to pay estate tax attributable to interests in closely held businesses; extensions of time to pay estate tax attributable to reversionary and ...
McCawley, Paul B., +2 more
core
Impact of SALT Deduction Cap on Individual Tax Liability [PDF]
, 2020 The Tax Cuts and Jobs Act of 2017 placed a cap of $10,000 on the State and Local Tax deduction. A survey was carried out to compare individuals\u27 tax liability in 2017 (before the cap) with their tax liability in 2018 (after the cap).
Chaudhry, Mahum
core
Business Strategy and the Environment, EarlyView.ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley +1 more source
Uproszczenie przy imporcie towarów wynikające z art. 33a ustawy o podatku od towarów i usług
Wrocławsko-Lwowskie Zeszyty PrawniczeThe import of goods gives rise to a tax liability in VAT. According to the general rules, the taxable person is obliged to calculate and show the amount of VAT in the customs declaration.
Adam Krychowski
doaj +1 more source
Interrelationship of tax liability with the principles of tax law
Analytical and Comparative JurisprudenceThe article examines the relationship between tax liability and the principles of tax law in the current legislation and regulatory requirements of the European Union. The object of research is social relations that regulate the emergence, change, fulfillment, termination of tax liability in the context of the principles of tax law.
openaire +1 more source
Idaho's Tax Gap 2009: Estimating Idaho's Tax Gap and Developing Strategies to Reduce It
, 2009 "Tax Gap” is a term that describes the amount of tax liability imposed by existing law that is not paid voluntarily and in a timely ...
Tax Commission, Idaho;
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
A Method to Estimate the Magnitude of "Hypothetical Bias" in Stated Preference Surveys of Passive-use Value [PDF]
This paper proposes a method by which estimates of hypothetical willingness to pay for public goods with passive-use value can be compared with actual willingness to pay inferred from aggregate voting and tax liability data.
Felix Schlapfer, Nick Hanley
core
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley +1 more source