Results 51 to 60 of about 146,419 (311)

ESG disclosure, governance, political connection, and tax Aggressiveness: what information is critical, and is more information always forceful?

open access: yesCogent Business & Management
This research examines the complex relationships among ESG (Environmental, Social, and Governance) disclosure, corporate governance, political affiliations, and tax aggressiveness (TAG) in basic materials and energy sector companies listed on the ...
Priandhita Sukowidyanti Asmoro   +6 more
doaj   +1 more source

THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION

open access: yesCopernican Journal of Finance & Accounting, 2022
This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation
Dominik Tschinkl   +2 more
doaj   +1 more source

Physician‐Scientist Pipeline for Pediatric Rheumatology: The Current Landscape and Future Perspectives

open access: yesArthritis Care &Research, EarlyView.
Over the past 50 years, the science of pediatric rheumatology has grown exponentially due to an expansion in the understanding of complex rheumatic conditions and a surge in novel targeted therapeutics. Physician‐scientists in the field of pediatric rheumatology have played major roles in these advancements that have improved the care of children ...
Ekemini A. Ogbu   +2 more
wiley   +1 more source

Taxation and housing markets with search frictions

open access: yesJournal of Housing Economics, 2019
Housing taxation is an important policy instrument that shapes households’ choices about homeownership and renting as well as the evolution of the housing market.
Danilo Liberati, M. Loberto
semanticscholar   +1 more source

Informal Taxation [PDF]

open access: yesAmerican Economic Journal: Applied Economics, 2009
Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments.
Olken, Benjamin A., Singhal, Monica
openaire   +8 more sources

Distinct Systemic Sclerosis Phenotypes Related to Ethnicity: An Opportunity to Personalize Care?

open access: yesArthritis Care &Research, EarlyView.
Objective The objective is to describe and compare demographic, clinical, and serological characteristics of patients with systemic sclerosis (SSc) according to ethnic background. Methods Participants enrolled in the Canadian Scleroderma Research Group cohort who self‐identified to a single ethnicity group were included.
Danick Goulet   +11 more
wiley   +1 more source

Does It Matter? Experimental Evidence on the (Signaling) Effect of Gender-Specific Accelerator Programs on Access to Angel Capital

open access: yesAdministrative Sciences
Despite the acknowledged importance of capital for start-up success, gender disparities persist when trying to raise funds from external sources, including angel investors, venture capitalists, and financial institutions.
Elfi M. Lange   +2 more
doaj   +1 more source

Environmental Taxation

open access: yesThe Oxford Handbook of Comparative Environmental Law, 2019
This chapter examines the comparative merits of environmental taxation as an environmental policy instrument. It first provides a brief background on the theoretical foundation for merging environmental protection with taxation before discussing two ...
J. Milne
semanticscholar   +1 more source

Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout

open access: yesArthritis Care &Research, EarlyView.
Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo   +6 more
wiley   +1 more source

Factors Associated with Fibromyalgia Diagnosis amongst People Meeting Criteria: Results from UK Biobank

open access: yesArthritis Care &Research, Accepted Article.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification. This study
Sung‐A Kim   +2 more
wiley   +1 more source

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