Results 121 to 130 of about 303,295 (312)
Sustainable HRM in the Public Sector: A Question of Viability or Legitimacy?
Human Resource Management Journal, EarlyView.ABSTRACT Recent research has underlined the growing importance of sustainability in HRM policy and practice, taking into account long‐term multi‐stakeholder goals. However, few studies have specified the drivers and outcomes of sustainable HRM practices, nor the contradictions that arise when managers attempt to satisfy the demands of both internal and
Mathew Johnson +3 more
wiley +1 more source
Jurnal Akuntansi dan Keuangan, 2013 This study aims to examine the moderating effect of reduction of dividend income tax rate for domestic individual taxpayers toward managerial ownership and dividend payout policies on companies listed in Indonesia Stock Exchange.
Ninik Zulaikah, Mienati Somya Lasmana
doaj
Earned Income Tax Credit: Working Hands Getting a Hand Up [PDF]
, 2011 Examines the low percentage of eligible Arkansas, Louisiana, and Mississippi taxpayers filing for the EITC; the EITC's role as an anti-poverty tool; and strategies for boosting its impact, including expanding mobile Volunteer Income Tax Assistance ...
core
Income distribution patterns from a complete social security database
, 2012 We analyze the income distribution of employees for 9 consecutive years (2001-2009) using a complete social security database for an economically important district of Romania.
Abul-Magd +39 more
core +1 more source
The Political Economy of Patent Buyouts
The RAND Journal of Economics, EarlyView.ABSTRACT Incentivizing innovation through buyouts may alleviate the social costs associated with patent power, but the political economy and feasibility of this potentially important financing mechanism have been understudied. We study an international setting of countries with different innovation and financing capabilities, and where financing ...
Amal Ahmad +2 more
wiley +1 more source
Export Credit Agencies and the Privilege of Wealth in Global Value Chain Participation
Global Policy, EarlyView.ABSTRACT Public export credit agencies (ECAs) facilitate global trade by offering insurance to protect against the risk of non‐payment, provided minimum local content was produced. With the rise of global value chains (GVCs), exports often contain limited national content, and some ECAs argue that ‘national interest’ is more important.
Michael Creighton +3 more
wiley +1 more source
The elasticity of taxable income: estimates and flat tax predictions using the Hungarian tax changes in 2005 [PDF]
, 2008 Many Central and Eastern European countries are adopting flat tax schemes in order to boost their economies and tax revenues. Though there are signs that some countries do manage to improve on both fronts, it is in general hard to distinguish the ...
Bakos, Peter +2 more
core +1 more source
Accounting Perspectives, EarlyView.ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman +2 more
wiley +1 more source
Distribution of personal income tax changes in Slovenia [PDF]
Slovenia belongs to a group of EU member states that have reduced their personal income tax burden during the current financial and economic crisis.
Cok, Mitja +4 more
core +1 more source