Results 81 to 90 of about 806,420 (287)
Tax Reform and Automatic Stabilization [PDF]
A fundamental property of a progressive income tax is that it provides implicit collective insurance against idiosyncratic shocks to income by dampening the variability of disposable income and consumption.
James P. Ziliak, Thomas J. Kniesner
core
Decoding the Circular Economy Job Market in the EU: A Quantitative and Comparative Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The circular economy (CE) is increasingly promoted as a pathway to sustainable development, yet systematic evidence on the structure of the CE labor market remains limited. Little is known about how CE‐related job opportunities are distributed across countries, which job characteristics dominate this market, and how such patterns compare with ...
Pavlos Fafalios +2 more
wiley +1 more source
Data‐Driven Pathways to Circular E‐Waste Management
Business Strategy and the Environment, EarlyView.ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali +3 more
wiley +1 more source
Evaluating an old-age voluntary saving scheme under incomplete rationality
Gospodarka Narodowa. The Polish Journal of Economics, 2019 We provide an ex ante welfare, fiscal and general macroeconomic evaluation of the voluntary old-age saving scheme recently introduced in Poland and known as Employee Capital Plans.
Artur Rutkowski
doaj +1 more source
Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity
Business Strategy and the Environment, EarlyView.ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon +2 more
wiley +1 more source
Journal of Indonesian Applied Economics, 2022 This study analyzes the relationship between adopting electronic tax invoice (ETI) and public companies' transparency. The analysis was conducted using binary panel data with a random-effects model, with data observations of companies listed on the Main ...
Dwi Joko Susilo, Khoirunurrofik
doaj
, 1933 This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Title from caption"This statement has been reproduced and ...
core
Do Banks in the Middle East and North Africa Region Price Carbon Exposure?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim +2 more
wiley +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
, 2010 A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama +5 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini +3 more
wiley +1 more source