Results 81 to 90 of about 541,778 (308)
Wealth Tax Mobility and Tax Coordination
SSRN Electronic JournalWe study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at mitigating tax competition. We exploit the reintroduction of the Spanish wealth tax, after which all regions except Madrid levied positive tax rates.
Agrawal, DR +2 more
openaire +4 more sources
Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska +3 more
wiley +1 more source
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
Fiscal Policy Rules in an Overlapping Generations Model with Endogenous Labour Supply [PDF]
A fiscal policy rule in which taxation is a function of existing government debt (a "wealth-tax") is usually believed to be effective in providing stability.
Giovanni Ganelli
core
Rich or poor: Who should pay higher tax rates?
, 2017 A dynamic agent model is introduced with an annual random wealth multiplicative process followed by taxes paid according to a linear wealth-dependent tax rate.
de Oliveira, Paulo Murilo Castro
core +1 more source
Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations
Business Strategy and the Environment, EarlyView.ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley +1 more source
Social Inequality and Methods to Overcome It In Modern Conditions [PDF]
SHS Web of ConferencesThis article examines cross-country social inequality and conducts a comparative analysis of income and wealth distribution at the regional level.
Zhanar Lukpanova +2 more
doaj +1 more source
Optimal taxation of wealth transfers when bequests are motivated by joy of giving [PDF]
Inherited wealth creates a second distinguishing characteristic of individuals, in addition to earning abilities. We incorporate this fact into a model of optimal labor income taxation, with bequests motivated by joy of giving.
Johann K. Brunner, Susanne Pech
core
Business Strategy and the Environment, EarlyView.ABSTRACT Financial capital is widely recognized as having the potential to provide investments needed for net‐zero transitions. While recent empirical studies reveal that financial digitalization and fintech have changed Chinese banks' loan portfolios and business models, they stem from credit restrictions on heavily polluting enterprises and from ...
Akihisa Mori
wiley +1 more source
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 +3 more
doaj