Results 181 to 190 of about 1,399,190 (359)

A Dynamic Quantile Regression Analysis of the US Tobacco Control Policies: Implications of Tobacco Taxes and Tobacco-Free Laws on Young Adult and Adult Cigarette Consumption during 2009-2014

, 2018
Vahé Heboyan, Vardges Hovhannisyan, Heboyan, Vahé, Hovhannisyan, Vardges   +3 more
openalex   +1 more source

Tax Policy Design with Low Interest Rates

, 2021
Alan J. Auerbach, William G. Gale
openalex   +1 more source

Strategic Trade Policy through the Tax System [PDF]

If conventional instruments of strategic trade policy are unavailable, the system of foreign profit taxation and transfer price guidelines may serve as surrogate policy instruments. In this paper, I consider a model where firms from two countries compete
Johannes Becker
core  

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

As countries improve their cigarette tax policy, cigarette consumption declines. [PDF]

Tob Control
Ngo A, Drope J, Guerrero-López CM, Siu E, Chaloupka FJ.   +4 more
europepmc   +1 more source

Valuation, Personal Taxes, and Dividend Policy Under Passive Debt Management

, 2019
Stefan Dierkes, Johannes Sümpelmann
openalex   +1 more source

NATIONAL AND INTERNATIONAL FEATURES OF THE RELATIONSHIP BETWEEN THE ACCOUNTING AND TAX POLICIES OF ENTERPRISES

, 2020
Yaroslav Izmaylov, Iryna Yegorova
openalex   +1 more source

Analysing The Effects Of Tax Benefit Reforms On Income Distribution: A Decomposition Approach [PDF]

To assess the impact of tax-benefit policy changes on income distribution over time, we suggest a methodology based on counterfactual simulations. We start by decomposing changes in inequality/poverty indices into three contributions: reforms of the tax ...
Bargain O, Callan T
core  

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu, Samuel Clottey Attuquaye, Katie Hyslop, Ying Wang, Li Kaodui   +4 more
wiley   +1 more source

Options for environmental regulation policy under China's carbon peaking target: Energy supply policy or carbon tax policy? [PDF]

Heliyon
Wang C, Hu H.
europepmc   +1 more source