Results 131 to 140 of about 971,278 (292)

The Impact of State Taxes on Self-Insurance [PDF]

open access: yes
This paper assesses whether insurers' state taxes reduce purchases of property-casualty coverage. Tests are conducted using state aggregates of insurer-level data from publicly-available, annual accounting reports for 1993, 1994, and 1995.
Bin Ke   +2 more
core  

Navigating the Dichotomy of Uncertainty in Green Innovation and Digital Supply Chains

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and rapid technological disruption, understanding how digitalization reshapes corporate sustainability strategies has become increasingly vital. Supply chain digitalization (SCD) plays a pivotal role in enhancing firms' adaptive capacity, operational transparency, and innovation efficiency.
Chengming Huang   +2 more
wiley   +1 more source

Ohio individual income tax : tax years 1974 - [2013]

open access: yes
Annual; "Table TS-8."; "Tax went into effect in 1972. However, the data for 1972 and 1973 is unreliable, and is not shown in this table."; For each year provides: Number of tax returns; total federal adjusted gross income (in millions); average federal ...

core  

Industrial Symbiosis as a Neglected Opportunity in Industrial Decarbonisation Pathways: Qualitative Insights From the Australian Manufacturing Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industrial symbiosis (IS) represents a key strategy for industrial decarbonisation (ID) by converting one industry's waste into valuable inputs for another, reducing emissions and resource extraction. Scientific studies have explored the concept, implementation approaches and theoretical foundations of IS.
Marzieh Dehghan Niri   +2 more
wiley   +1 more source

A MODERN VIEW OF TAX LIABILITY

open access: yesScientific notes of Taurida National V.I. Vernadsky University. Series: Juridical Sciences, 2023
T.O. Kolomoiets   +2 more
openaire   +1 more source

Tax Liability for Wage Theft

open access: yes, 2018
This paper shows how, under existing tax law, illegal wage underpayment by an employer (sometimes called “wage theft”) may generate employer tax liability for unreported income or disallowed business expense deductions. Given that the tax authority needs information from the underpaid worker to prove such liability, the paper identifies two ways that a
openaire   +4 more sources

Using Machine Learning to Predict Corporate Environmental Violation: A Stakeholder Pressure Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen   +4 more
wiley   +1 more source

Ohio individual income tax : tax years 1974 - [2018]

open access: yes
Annual; "Table TS-8."; "Tax went into effect in 1972. However, the data for 1972 and 1973 is unreliable, and is not shown in this table."; For each year provides: Number of tax returns; total federal adjusted gross income (in millions); average federal ...

core  

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping   +3 more
wiley   +1 more source

Ohio individual income tax : tax years 1974 - [2016]

open access: yes
Annual; "Table TS-8."; "Tax went into effect in 1972. However, the data for 1972 and 1973 is unreliable, and is not shown in this table."; For each year provides: Number of tax returns; total federal adjusted gross income (in millions); average federal ...

core  

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