Results 131 to 140 of about 143,752 (310)

Intrajurisdictional capitalization and the incidence of the property tax

open access: yes, 2014
Two views dominate the debate about property tax incidence — the “capital tax” or “new” view, under which the tax distorts capital allocation and is borne primarily by capital owners, and the “benefit tax” view, under which the tax is an efficient user ...
Zodrow, George R.
core   +1 more source

School readiness and the good level of development: Policy constructions in English early childhood education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley   +1 more source

Association of State-Level Tax Policy and Infant Mortality in the United States, 1996-2019.

open access: yesJAMA Netw Open, 2023
Junior JA   +5 more
europepmc   +1 more source

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall   +2 more
wiley   +1 more source

Estimating the impact of tax policy interventions on the projected number and prevalence of adults with type 2 diabetes in Germany between 2020 and 2040. [PDF]

open access: yesBMJ Open Diabetes Res Care, 2021
Tönnies T   +6 more
europepmc   +1 more source

Environmental Consideration in Tax Policy Design [PDF]

open access: yes
This paper discusses how environmental considerations will affect tax policy in the decades ahead. It argues that in the future, interactions between tax and environmental policy are likely to go well beyond recent discussion of double dividend issues ...
John Whalley
core  

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko   +2 more
wiley   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh   +3 more
wiley   +1 more source

The Economic Impact of Connecticut's Corporate Tax Policy Changes: 1995-2012 [PDF]

open access: yes
Economic effects of corporate tax policy changes on jobs and state and local revenuecorporate income tax, tax credits, sales tax exemption, state tax ...
William Lott, Stan McMillen
core  

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