Results 111 to 120 of about 47,364 (305)
Tax reform and financial markets [PDF]
Tax reform ; Interest rates ; Econometric models ; Stock - Prices ...
Patric H. Hendershott
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Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi +2 more
wiley +1 more source
Thēmis, 2013 The recollection in the Peruvian tax system has been a constant problem over the years, mainly due to the high degree of informality and tax avoidance. The tax reform implemented in 2012 aimed to find a solution to these problems, yet it didn’t embrace ...
Luis Fernando Roca Lizarzaburu +2 more
doaj
The paper evaluates recent tax legislation in Slovakia, effected January 2004, according to principles of optimal taxation and optimal tax systems. The author evaluates Slovak tax reform with particular regard to personal income tax and commodity taxes ...
Radovan Chalupka
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ESG Controversies in Global Firms: A Black Mark?
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source
Microsimlación de políticas impositivas: La(s) reforma(s) del IRPF 2015
Rect@, 2015 In this paper we analyze the impact of the Spanish income tax reform made in 2015. With this purpose, and using the information in the database Panel de declarantes de IRPF 1999-2010 corresponding to year 2010, we run two exercises of microsimulation, in
Llavador Ancheta, Marina +1 more
doaj
Company Tax Reform in the European Union. [PDF]
The European Commission recently proposed to move towards a consolidated tax base for European multinational companies, to be allocated across EU member states through a system of formula apportionment.
Peter Birch Sørensen
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Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
Jobs, Deficit Reduction, Revenues, and Fundamental Tax Reform
, 2015 In this article, Shay argues that flat opposition to revenue increases has contributed to U.S. economic vulnerability and has had unintended effects, including contributing to increased deficits instead of smaller government.
Shay, Stephen
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