Results 151 to 160 of about 24,793 (311)
Social Security Tax Reform and Unemployment: A General Equilibrium Analysis for France [PDF]
International Monetary Fund
openalex +1 more source
Empowering Women to Lead Cybersecurity: The Effect of Female Executives on Disclosure Sentiment
ABSTRACT This study investigates the impact of gender diversity (i.e., the presence of female executives on corporate boards) on the sentiment of cybersecurity information disclosure, including its likelihood, magnitude, and tone. We develop a unique dataset providing an extensive view of the development and evolution of cybersecurity‐related ...
Marwa Elnahass+2 more
wiley +1 more source
Environmental Tax Reform and the "Double Dividend" Hypothesis in a Small Open Economy. [PDF]
Zhou Z, Zhang W, Pan X, Hu J, Pu G.
europepmc +1 more source
Fiscal Rules, Independent Fiscal Institutions and Sovereign Risk: Evidence From the European Union
ABSTRACT This paper examines the effects of fiscal rules (FRs) and independent fiscal institutions (IFIs) on sovereign risk. To address potential endogeneity issues, we employ the System Generalised Method of Moments (GMM) estimator in an analysis comprising 24 European Union member states throughout the 2007–2019 period.
Bogdan Căpraru+2 more
wiley +1 more source
ABSTRACT In this study, we explore how the personal traits of CEOs and corporate governance mechanisms moderate the link between say‐on‐pay (SOP) votes and various aspects of firm efficiency. Our sample consists of 1931 firms listed in four Anglo‐Saxon economies (i.e., USA, UK, Canada and Australia) during a period of notable regulatory changes.
Essam Joura+3 more
wiley +1 more source
Personal Income Tax Policy Analysis: Albania vs. United States
Personal income tax has become an important part of the Albania’s revenue system. Revenue from personal income tax was more than 27.9 billion ALL for the year of 2011 which makes up a 3% increase when compared to the previous year.
Agim Binaj, Ilir Binaj, Irini Limaj
doaj
Ecological Tax Reform with Exemptions for the Export Sector in a Two Sector Two Factor Model [PDF]
Reto Schleiniger
openalex +1 more source
ABSTRACT This paper provides new evidence and insights about the finance‐investment nexus by assessing and comparing the impacts of different aspects of financial development on investment. The study uses data for 88 countries from 1996 to 2019, and the estimates are based on dynamic panel data methodology.
Gabriel Caldas Montes+1 more
wiley +1 more source
Tax reform plays politics with doctors' reputations. [PDF]
Stanbrook MB.
europepmc +1 more source