CEO‐employee pay ratio disclosure and dividend policy
Journal of Financial Research, EarlyView.Abstract We examine whether and how the magnitude of the CEO pay ratio affects dividend policy in the context of inequality‐averse investors. Our results demonstrate a positive association between the two and remain robust to endogeneity concerns. We find that the CEO pay ratios positively affect dividends irrespective of whether CEO compensation ...
Rajib Chowdhury, John A. Doukas
wiley +1 more source
Tackling the illegitimate under-reporting of salaries in Southeast Europe: some lessons from a 2015 survey in Bulgaria, Croatia and FYR Macedonia [PDF]
Eastern Journal of European Studies, 2017 To tackle the illegitimate employer practice of under-reporting salaries, the conventional deterrence policy approach seeks to increase the penalties and risk of detection.
Colin C. WILLIAMS, Josip FRANIC
doaj
Tax Compliance among Small and Medium Manufacturing Enterprises in Kenya: Does Tax Morale Matter?
, 2023 Morris Karithi Njilu
openalex +2 more sources
With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy [PDF]
Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to those who are close to the problems and give them a direct
Benno Torgler +2 more
core
Direkte Demokratie, Steuermoral und Steuerhinterziehung: Erfahrungen aus der Schweiz [PDF]
, 2017 First it is clarified what ,,trust" and ,,tax morale" actually mean and how they are measured. Especially in German-speaking countries, tax morale is often mixed with tax compliance.
Kirchgässner, Gebhard
core
The Monetary Policy–Commodities Nexus: A Survey
Journal of Economic Surveys, EarlyView.ABSTRACT This survey synthesizes evidence on the bidirectional links between commodity markets and monetary policy. On the commodities‐to‐policy side, we review how shocks to energy, food, and metals pass through to inflation, inflation expectations, economic activity, and financial stability in state‐dependent ways that vary by shock type, exposure ...
Martin T. Bohl +2 more
wiley +1 more source
Persistence or Convergence? The East—West Tax-Morale Gap in Germany [PDF]
, 2014 Axel Möhlmann
openalex +1 more source
Kyklos, EarlyView.ABSTRACT This study offers causal evidence on how distinct forms of civic engagement affect government spending across 28 democracies between 2000 and 2024. Its main innovation lies in disentangling the fiscal effects of two channels of engagement—civil society participation and electoral turnout—through an original identification strategy that ...
Anna Lo Prete, Agnese Sacchi
wiley +1 more source
Navigating Digital Transformation? The Guiding Role and Socialization Processes of Change Agents
Public Administration, EarlyView.ABSTRACT This article investigates the role of internal change agents in advancing digital transformation within public sector organizations. In response to the complexities of digitalization, these change agents guide their peers in adopting technology and bridging the gap between strategy and implementation. We draw on an 18‐month diary study (N = 68,
Caroline Fischer, Jessica Breaugh
wiley +1 more source
AI Alignment Versus AI Ethical Treatment: 10 Challenges
Analytic Philosophy, EarlyView.ABSTRACT A morally acceptable course of AI development should avoid two dangers: creating unaligned AI systems that pose a threat to humanity and mistreating AI systems that merit moral consideration in their own right. This paper argues these two dangers interact and that if we create AI systems that merit moral consideration, simultaneously avoiding ...
Adam Bradley, Bradford Saad
wiley +1 more source