Results 111 to 120 of about 1,038,024 (304)
Wealth Trasfer Taxation: A Survey [PDF]
The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency.
Pierre Pestieau, ), Helmuth Cremer
core
Walmart on Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]
, 2014 "On tax day, when millions of American taxpayers and small businesses pay their fair share to support critical public services and the economy, they will also get stuck with a multi-billion dollar tax bill to cover the massive subsidies and tax breaks ...
core
How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López +3 more
wiley +1 more source
The Price of Circularity: Exploring the Determinants of Consumer Willingness to Pay
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The transition towards a circular economy (CE) requires not only technological and organisational innovation but also consumer engagement in adopting circular products. A key driver of this process is consumers' stated willingness to pay (WTP) a premium, which remains constrained by psychological, perceptual and contextual barriers.
Valerio Muto +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
The vanishing bequest tax. The Comparative Evolution of Bequest Taxation in Historical Perspective [PDF]
Bequest tax revenues have been constantly declining in all OECD countries for at least seventy years. We propose an explanation which is based on a dynamic politico-economic model where the evolution of bequest taxation is determined by wealth inequality.
Graziella Bertocchi
core
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 +3 more
wiley +1 more source
Investment Risk, Pareto Distribution, and the Effects of Tax [PDF]
This paper investigates the effects of taxation on the distributions of income and wealth and on the welfare of heterogeneous households. I first demonstrate that the tails of income and wealth distributions converge to a Pareto distribution in a Bewley ...
NIREI Makoto
core
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
Wealth mobility and dynamics over entire individual working life cycles [PDF]
We study taxable wealth in unique Swedish administrative data, annually following a large sample of households over a period of almost 40 years. The main data limitation is non-observability of wealth for those below the tax exemption level. This implies
Ohlsson, Henry, Hochguertel, Stefan
core