Results 221 to 230 of about 2,051,610 (416)
What makes Personal Income Taxes progressive? The case of Belgium [PDF]
In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system, before and after a major reform of this system. The reform reduced the top tax rates, broadened the tax base and increased tax credits.
André Decoster +3 more
core +3 more sources
Empowering Women to Lead Cybersecurity: The Effect of Female Executives on Disclosure Sentiment
International Journal of Finance &Economics, EarlyView.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
Tax Factors in Personal Injury and Fatal Accident Cases: A Plea for Reform
, 1978 Vern Krishna
openalex +2 more sources
Tax Evasion, Minimum Wage Non-Compliance and Informality [PDF]
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce ...
Basu, Arnab K. +2 more
core
Fiscal Rules, Independent Fiscal Institutions and Sovereign Risk: Evidence From the European Union
International Journal of Finance &Economics, EarlyView.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
The Impact of Federal and State Income Taxes on Timber Income in the Northeast and Midwest Following the 1986 Tax Reform Act [PDF]
, 1996 William C. Siegel +4 more
openalex +1 more source
International Journal of Finance &Economics, EarlyView.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
International Journal of Finance &Economics, EarlyView.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