Results 161 to 170 of about 2,164,251 (328)
The impacts of the 1988 tax reform on married women's labour supply in Canada [PDF]
I investigate the impact of the Canadian Federal tax reform of 1988 on the labour supply of lower income married women. The Canadian federal tax reform of 1988 replaced the spousal exemption with a nonrefundable tax credit. This reduced the dependence of
Sung-Hee Jeon
core
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
Tax Reform and Environmental Taxation [PDF]
I measure the industry impacts of an environmental tax reform where a carbon tax is used to finance full or partial corporate tax integration. I find that the industry impacts of such a reform are likely to be modest (in the sense of impacts on returns ...
Gilbert E. Metcalf
core
International Journal of Finance &Economics, EarlyView.ABSTRACT This paper examines the impact of trade liberalisation on income inequality across 24 Sub‐Saharan African (SSA) countries from 2000 to 2020. Using IV‐Tobit and 2SLS models, we consistently find that greater trade openness significantly exacerbates inequality in the region. Critically, we document an inverted U‐shaped relationship between trade
Guivis Zeufack Nkemgha +2 more
wiley +1 more source
Assessment of the fiscal effect of the tax reform options until 2019: the case of Russia
, 2017 Elena Sidorova +1 more
openalex +1 more source
The distributional consequences of a tax reform on a VAT for Pakistan [PDF]
To what extent do rich or poor lose or gain from different tax reform packages ? The authors compare the consequences of different options by analyzing actual patterns of consumption and production.
Ahmad, Ehtisham, Ludlow, Stephen
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Irrigation and Drainage, EarlyView.ABSTRACT Reservoir‐based irrigation schemes (RBISs) have been developed to minimize the adverse effects of moisture stress and improve the livelihoods of smallholder farmers in semi‐arid regions. However, many RBISs perform below expectations. A multistage expert elicitation approach and an indicator‐based Sustainability Assessment of Food and ...
Gebremeskel Teklay Berhe +4 more
wiley +1 more source
Tax Design and Tax Reform [PDF]
Public Finance Review, 2017 Massimo Bordignon, Paolo Liberati
openaire +3 more sources
The fiscal reforms and flat tax in Europe and CEE countries [PDF]
The aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform experiences of the new EU Member states which implemented the flat tax for fiscal policy making.
Magdalena RÃDULESCU
core
International Studies of Economics, EarlyView.ABSTRACT To explore the real effect of banking globalisation on bank liquidity creation, we investigate plausibly exogenous variations in the expectation of further banking globalisation under the Belt and Road Initiative (BRI), which further opens the gate to foreign investors.
Xuanyi Shi +3 more
wiley +1 more source