Results 51 to 60 of about 58,685 (282)
Tax Smoothing with Redistribution
, 2005 We study optimal labor and capital taxation in a dynamic economy subject to government expenditure and aggregate productivity shocks. We relax two assumptions from Ramsey models: that a representative agent exists and that taxation is proportional with no lump-sum tax.
openaire +3 more sources
British Educational Research Journal, EarlyView.Abstract Higher education in the United Kingdom has dramatically expanded in recent decades, along with questions about its effectiveness in preparing graduates for the labour market. With rising tuition fees and increasing competition for graduate jobs, many students opt to study ‘professional’ subjects—fields closely tied to specific professions ...
Sarah Pemberton
wiley +1 more source
A Brief Analysis Of The Tax Smoothing Hypothesis In Turkey
Transylvanian Review of Administrative Sciences, 2014 This study examines the existence of tax smoothing in the case of Turkey using data for the time period between 1923 and 2011. Unit root tests, auto-regression and vector auto-regression (VAR) models are applied to tax rates, government expenditures and ...
Mesut KARAKAS +2 more
doaj
British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Do Smoothing Activities Indicate Higher or Lower Financial Reporting Quality? Evidence from Effective Tax Rates [PDF]
, 2016 Prior literature is mixed as to whether smoothing through accruals indicates higher or lower financial reporting quality (Tucker and Zarowin 2006; Jayaraman 2008; Dechow et al. 2010).
Demere, Paul +3 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro +3 more
wiley +1 more source
The Experience of Turkish Economy on Tax Smoothing [PDF]
International Conference on Eurasian Economies, 2014 Taxes lead a deadweight loss and this deadweight loss increases with the tax rate. The main objective of the government should be deciding the tax rate which minimizes the deadweight loss. The planned tax rate is constant or the expected tax rate is the same as the current tax rate.
Cevat Bilgin, Handan Kaynar Bilgin
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Ensuring the resilience of industrial symbiosis networks (ISNs) has emerged as a key concern in the literature. However, existing studies focus on network‐level strategies, neglecting the potential benefits derived from strengthening the links between symbiotic partners.
Melissa Mollica +2 more
wiley +1 more source
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
Tobacco industry strategies to keep tobacco prices low: evidence from industry data
Tobacco Induced Diseases, 2018 Background The tobacco industry (TI) can undermine the public health gains realised from tobacco taxation through its pricing strategies. This study aims to examine contemporary TI pricing strategies in the UK and the implications for tobacco tax policy.
Anna Gilmore +5 more
doaj +1 more source