Results 161 to 170 of about 364,236 (359)
TAX AUDIT OF CALCULATIONS FOR TAXES, FEES, AND MANDATORY PAYMENTS
Viktoriia Nehodenko +2 more
openaire +1 more source
Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance
ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang +3 more
wiley +1 more source
Fiscal federalism : dimensions of tax reform in developing countries [PDF]
The authors propose four economic principles for use in deciding taxing responsibilities for various levels of government. These are: 1) efficiency of the internal common market - for efficiency in internal common market, taxes on mobile factors and ...
Boadway, Robin +2 more
core
When Does Top Management Team Diversity Matter in Large Organizations?
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian +2 more
wiley +1 more source
The paper covers methodical problems with the process of preparation of reporting data referring to environmentally related taxes being in force in Poland.
Piotr Paweł Małecki
doaj
ABSTRACT On its 100th anniversary in 2026, the German Soil Science Society (DBG) is looking back not only on an eventful history with traditions and impressive achievements but also with painful interruptions and ruptures. One curious fact is that the DBG was initially founded as the national section of the International Soil Science Society (ISSS ...
Karl‐Heinz Feger
wiley +1 more source
Ontario’s Green Energy “Fee”: The Trouble with Taxation through Regulation [PDF]
Canadian provincial governments have broad authority to impose direct taxes by passing enabling legislation in their respective legislatures. Governments may also use regulation to set fees, for example, to recover the cost of services they provide, but ...
Benjamin Alarie, Finn Poschmann
core
ABSTRACT Digital platform (DP) enterprises have risen to the top of the global economy by inverting traditional business models. They earn money through matchmaking, transaction facilitation, and efficient orchestration of other stakeholders' resources.
Lukas R. G. Fitz, Jochen Scheeg
wiley +1 more source
[Forthcoming in Brookings Papers on Economic Activity] We analyse the major economic issues raised by the 1997 Tobacco Resolution and the ensuing proposed legislation that were intended to settle tobacco litigation in the United States.
Jeremy Bulow, Paul Klemperer
core
Improving Affordability and Accessibility for Socially‐Beneficial Services via Government Incentives
ABSTRACT Many socially‐beneficial services, like dental care, suffer from a dual challenge: Low affordability for citizens and long waiting times due to insufficient provider capacity. We model a government's problem of designing subsidy policies to address this issue.
Xiaoyan Zhao, Venus Lo, Stephen Shum
wiley +1 more source

