Results 161 to 170 of about 3,311,507 (285)

Portfolio Substitution and the Revenue Cost of the Federal Income Tax Exemption for State and Local Government Bonds

open access: yes, 2011
This paper illustrates how different assumptions about household portfolio behavior influence estimates of the amount of individual income tax revenue that would be collected if the interest tax exemption for state and local government bonds was repealed
Ramírez Verdugo, Arturo   +1 more
core  

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza   +2 more
wiley   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana   +3 more
wiley   +1 more source

Report of the Tax Commissioner of the State of Texas for the year ..

open access: yes, 1912
No reports made for the years 1909-1911.Mode of access: Internet.Continued by: Texas. Tax Commissioner. Annual report of the Tax Commissioner of the State of Texas for the year ... (1918)Continues: Texas. Tax Commissioner.
Texas. Tax Commissioner.
core  

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

open access: yesBusiness 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

Tax Mobilization Performance in Iran: A Comparative Analysis with Regional Peers

open access: yesWorld Journal of Economics, Business and Management
The Islamic Republic of Iran faces significant fiscal challenges due to its heavy dependence on volatile oil revenues and prolonged economic pressure from international sanctions.
Tanvirul Islam*
doaj  

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