Results 81 to 90 of about 24,793 (311)
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.ABSTRACT Researchers now understand that the Great Recession stemmed from a “systemic leadership failure,” involving various entities such as the government, financial institutions, investors, homeowners, and regulators. Consequently, traditional leadership approaches of the time came under intense scrutiny, necessitating a shift in leadership ...
Faidon Theofanidis +2 more
wiley +1 more source
Tax reform, tax shifting and enterprise innovation
Technological and Economic Development of EconomyFiscal and tax policies, as important forms of government regulation and control of the economy, have a profound impact on both macroeconomics and microeconomics and have been widely studied by scholars.
Rang-Kun Qi, Zhuang Xiong, Yuriy Bilan
doaj +1 more source
Perseverance is innovation: the journey to successful tobacco tax reform. [PDF]
Tob Control, 2022 Drope J, Siu E, Chaloupka FJ.
europepmc +1 more source
Evaluating the Resilience of ESG Investments in European Markets During Turmoil Periods
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the resilience of Environmental, Social, and Governance (ESG) investments during periods of financial instability, comparing them with traditional equity indices of the three largest economies in the European Union by gross domestic product: Germany, France, and Italy.
Barbara Iannone +2 more
wiley +1 more source
Journal of Government and EconomicsThis study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean +3 more
doaj
Impact assessment of corporate income tax nullification: case of Armenia
Стратегические решения и риск-менеджмент, 2017 Armenian economy currently experiences a range of fundamental challenges which require institutional solutions. Loans for businesses are allocated under unfavourable conditions as compared with other countries.
O. A. Patvakanian
doaj +1 more source
A dichotomy of smokers in the Philippines following sin tax reform: Distinguishing potential quitters from those unlikely to quit. [PDF]
PLoS One, 2022 Cheng KJG, Estrada MAG.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Achieving environmental goals requires transformative change that supports the development of high‐tech industries for the deployment and diffusion of existing technologies. As technology evolves continuously, businesses in the high‐tech industry play a crucial role in this transition by introducing new technologies and practices that impact ...
Ismail Demirdag +3 more
wiley +1 more source
Does capital bear the burden of local corporate taxes? Evidence from Germany
Journal of Government and Economics, 2023 Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market ...
Aria Ardalan +3 more
doaj
Designing international tax reform: lessons from TCJA. [PDF]
Int Tax Public Financ, 2021 Herzfeld M.
europepmc +1 more source