Results 111 to 120 of about 1,431,697 (299)
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
Tax Reform in Two-Sector General Equilibrium [PDF]
We use a two-sector open economy model with an imperfectly competitive non traded sector to investigate the dynamic and steady-state effects of three tax reforms : [i] two revenue-neutral tax reforms shifting the tax burden from labor to consumption ...
Romain Restout, Olivier Cardi
core
Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
The Income Tax Reform in Slovenia: Should the Flat Tax Have Prevailed? [PDF]
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
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
The Impact of Tax Digitization on the Informal Sector: A Closer Look at Sub-Saharan Africa
Global AfricaThe objective of this study is to assess the impact of tax administration reforms on the informal sector and informal employment in 40 Sub-Saharan African (SSA) countries.
Franky Brice Kogueda Afia +2 more
doaj +1 more source
Tax reform and investment: blessing or curse? [PDF]
Tax reform ; Capital investments ; Corporations ...
Steven M. Fazzari
core
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
Tax reform and financial markets [PDF]
Tax reform ; Interest rates ; Econometric models ; Stock - Prices ...
Patric H. Hendershott
core
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