Results 81 to 90 of about 11,065 (266)

Diversification of tax revenue in Czech municipalities

Journal of Maps
Municipal tax revenues constitute the fundamental component of their budgets, from which they finance public services for citizens, infrastructure investments, and day-to-day operations. The aim of this paper is therefore to elucidate the spatial aspects
Jindřich Frajer, Filip Kovařík, Jiří Šimera, David Fiedor   +3 more
doaj   +1 more source

Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation

Business Strategy and the Environment, EarlyView.
ABSTRACT Climate change is increasingly reshaping the economic foundations of asset markets, yet its implications for the estate sector remain unevenly understood, particularly when institutional and financial mechanisms mediate risk transmission. While a growing body of evidence links climate vulnerability to property valuation and market behaviour ...
Qiulin Yang, Xin Xu, Kingsley Imandojemu, Felix Orole, Romanus Osabohien   +4 more
wiley   +1 more source

The Long-Run Behavior of Consumption and Wealth Dynamics in Complete Financial Market with Heterogeneous Investors

Journal of Applied Mathematics, 2014
A type of complete financial market with finite and countable heterogeneous investors, that is, investors equipped with heterogeneous elasticities of intertemporal substitution, heterogeneous time discount rates, and also heterogeneous beliefs, is ...
Darong Dai
doaj   +1 more source

Governance Composition, Gender Diversity, and Regional Context as Performance Drivers in Italian Innovative Start‐Ups

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro, Gianpaolo Iazzolino, Donato Morea   +2 more
wiley   +1 more source

Estimation of Income Elasticity and Tax Capacity with Concentration on the Components of Tax Revenues in Khuzestan Province

برنامه‌ریزی و بودجه, 2020
The purpose of this article is to estimate the income elasticity and tax capacity of Khuzestan province for policy-making and regional planning based on tax pay ability.
Omid Hajati, Hassan Farazman, Morteza Afagheh, Seyed Aziz Armen   +3 more
doaj  

Wealth Transfer Tax and Wealth Inequality

Abstract This study investigates the impact of wealth transfer tax on wealth inequality and finds a negative association, leveraging the 2009 tax cut in Taiwan’s estate and gift taxes. We implement the synthetic control method to estimate the tax cut’s causal impact on inequality.
Yi-Ju Hung, Da-Kai Wu
openaire   +1 more source

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò, Serena Santis, Alberto Incollingo, Paolo Tartaglia Polcini   +3 more
wiley   +1 more source

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, Cristina Gutiérrez‐López, Paula Castro, María Belén Lozano‐García   +3 more
wiley   +1 more source

GOVERNMENT PARDONS AND TAX COMPLIANCE: THE IMPORTANCE OF WEALTH AND ACCESS TO PUBLIC GOODS

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  

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, Vincenzo Basile, Nunzia Petacca, Anna Prisco   +3 more
wiley   +1 more source