Results 91 to 100 of about 11,065 (266)

The Political Economy of Optimal Taxation

Sociological Science
The question of how to design socially optimal tax policies is located at the epicenter of today’s inequality debate. However, the field of optimal policy design is dominated by a distinctive brand of economic analysis which suffers from a blinkered ...
Elias Nosrati
doaj   +1 more source

Fintech Policy and the Rise of Green Technological Inventions

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Technological transformation can enhance enterprises' green invention by promoting knowledge spillovers, alleviating financial constraints, and supporting innovative business models. Within this framework, our study investigates the effect of technological infrastructure construction on green technology invention, using the ‘Fintech China ...
Tao Huang, Qurat ul Ain, Tahir Yousaf, Kaiyang Zhong   +3 more
wiley   +1 more source

Formuesskatten i Norge

Magma
Artikkelen analyserer formuesskattens rolle i det norske skattesystemet med vekt på fordeling, verdsettelse og økonomisk effektivitet. Offisiell inntektsstatistikk utelater tilbakeholdte eierinntekter og undervurderer dermed ulikheten.
Petter Bjerksund, Guttorm Schjelderup
doaj   +1 more source

Environmental Responsibility and Financial Performance: The Mediating Role of Sales in Korean Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the mediating role of sales in the relationship between environmental responsibility (ER) and financial performance (FP) through the lens of green consumerism. Using Korean ESG ratings between 2019 and 2022 and financial data from the Kis‐Value Database, we show that ER does not directly enhance FP but indirectly ...
Arturo Garcia, Sang‐Ho Lee
wiley   +1 more source

Government pardons and tax compliance

Revista de Economía Política de Buenos Aires, 2018
We estimate the differential effect of a tax amnesty on tax compliance across two dimensions of heterogeneity: wealth and access to public goods. Using a five-year panel from tax payers in Argentina, we use a difference-in-differences approach and show ...
Maximiliano Lauletta, Felipe Montaño Campos   +1 more
doaj  

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System

CECCAR Business Review
Due to the large sums spent following the severe and large-scale lockdown in 2020, when most countries had to step up spending on health and social protection, introducing numerous incentive measures, while tax revenues declined sharply, which led to the
Daniela-Nicoleta SAHLIAN, Silviu Cornel CHIRIAC, Radu CIOBANU, Maria Teodora VUȚĂ   +3 more
doaj   +1 more source

Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino, Claudia Coutinho‐Nóbrega, Nicholas M. Holden   +2 more
wiley   +1 more source

CEO Characteristics and CSR Governance Quality: Evidence From Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Leveraging a sample of European listed firms, we investigate whether CEO duality, CEO tenure, and CEO membership in the CSR board committee are associated with the quality of corporate social responsibility (CSR) governance. Our findings indicate that CEO duality is negatively associated with CSR governance quality, whereas CEO membership on ...
Gianluca Ginesti, Alessandra Allini, Ilaria Martino, Bikki Jaggi   +3 more
wiley   +1 more source

Carbon taxes and the petroleum wealth [PDF]

, 1994
The aim of this paper is to examine the impacts of a global carbon tax on fossil fuel markets. In particular, the effect on the Norwegian, as well as the global, petroleum wealth is studied. Most empirical models of fossil fuel markets either use an exogenous price path, or model the supply side as being independent of future expectations.
openaire   +2 more sources