Results 131 to 140 of about 47,364 (305)

Do bank stock prices efficiently reflect the information content in a key tax reform event?

open access: yesCogent Economics & Finance
This study examines the behavior of bank stock prices in Jordan in relation to a significant tax reform event. We analyze a sample of all banks listed on the Amman Stock Exchange to study the market response to the Amended Income Tax Law 2018.
Ahmad Ahmad   +4 more
doaj   +1 more source

Tax Reform and Automatic Stabilization [PDF]

open access: yes
A fundamental property of a progressive income tax is that it provides implicit collective insurance against idiosyncratic shocks to income by dampening the variability of disposable income and consumption.
James P. Ziliak, Thomas J. Kniesner
core  

Evaluation of Governance, Environmental, Socioeconomic, and Financial Dimensions Through an Integrated Multicriteria Decision‐Making Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber   +3 more
wiley   +1 more source

Expected effects of the US tax reform on other countries: global and local survey evidence. [PDF]

open access: yesInt Tax Public Financ, 2020
Boumans D   +3 more
europepmc   +1 more source

Environmental tax reform with vertical tax externalities. [PDF]

open access: yes
The paper studies a regional environmental tax reform in a federal state. A region unilaterally improves the environmental quality by increasing its energy taxes.
Proost, Stef, Saveyn, Bert
core  

From Vulnerability to Resilience: Dynamic Capabilities as a Moderating Mechanism Under Environmental Turbulence in Developing Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT SMEs in developing economies operate under persistently volatile environments where economic instability, regulatory uncertainte and technological disruptions threaten their survival. Here, sustainability shifts from long‐term environmental or socioeconomic performance to strategic resilience.
Edet Okon   +2 more
wiley   +1 more source

Taxes and Tax Reform in Ethiopia, 1990-2003 [PDF]

open access: yes
tax reform, fiscal policy, distribution of income, incidence analysis, Ethiopia ...
Geda, Alemayehu, Shimeles, Abebe
core  

Food Waste Applications Beyond the West: Archetypes and Insights From China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong   +2 more
wiley   +1 more source

The Income Tax Reform in Slovenia: Should the Flat Tax Have Prevailed?

open access: yes
In 2007 Slovenia launched a comprehensive reform of its tax system. This article presents an analysis of several envisaged tax reform scenarios, including the flat tax proposal, with a dynamic general equilibrium model of the Slovenian economy, linked to
Majcen, Boris   +2 more
core   +1 more source

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