Results 131 to 140 of about 835,990 (331)
Portfolio Substitution and the Revenue Cost of Exempting State and Local Government Interest Payments from Federal Income Tax [PDF]
This paper explores how alternative assumptions about household portfolio behavior affect estimates of the revenue cost of excluding state and local government interest payments from the federal income tax base.
Arturo Ramirez Verdugo, James M. Poterba
core
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
FROM SOCIAL POLICY TO TAX POLICY. RETURN TO THE PAST
Вестник университета, 2019 The article discusses changes made in the system of obligatory social insurance, the inclusion of obligatory social insurance payments to the Tax code of the Russian Federation, consolidation of the tax authorities control functions.
L. Kramarenko, A. Lukashevich
doaj
The EITC, Tax Refunds, and Unemployment Spells [PDF]
The Earned Income Tax Credit generates large average tax refunds for low-income parents, and these refunds are distributed in a narrow time frame. I rely on this plausibly exogenous source of variation in liquidity to investigate the effect of cash-on ...
Sara LaLumia
core
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Tax-Free Savings Accounts - Shifting Opportunity [PDF]
In 2009, Canada's federal government introduced a new saving instrument for individuals – the Tax-Free Savings Account (TFSA). This paper reviews the TFSA focusing on how it may benefit individuals at different income levels.
Rock Lefebvre, Mihaela Scarlat
core
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Earmarking Taxation and Compliance: Some Evidence from Car Ownership in Italy
EconomiesThis study focuses on tax evasion within the framework of earmarking taxation, specifically focusing on the evasion of car ownership taxes. We utilize a unique and extensive micro-database that combines information on regular payments of the tax due ...
Lory Barile +3 more
doaj +1 more source
The Significance of Tax Law Asymmetries: An Empirical Investigation [PDF]
This study uses tax return data for U.S. nonfinancial corporations for the period 1971-82 to estimate the importance of restrictions on the ability of firms to use tax credits and to obtain refunds for tax losses.
Rosanne Altshuler, Alan J. Auerbach
core