Association of State-Level Tax Policy and Infant Mortality in the United States, 1996-2019
Sign Up to like & getrecommendations! Published in 2023 at "JAMA Network Open"
DOI: 10.1001/jamanetworkopen.2023.9646
Abstract: Key Points Question Is state-level tax policy associated with infant mortality in the United States? Findings In this cross-sectional study of 148 336 infant deaths from 1996 through 2019, an increase in tax revenue and the… read more here.
Keywords: tax policy; infant mortality; state level; tax ... See more keywords
Income Tax and the Motivation to Work
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DOI: 10.1002/bdm.2078
Abstract: Does income tax influence the motivation to work? We propose that the degree of effort exertion in the presence of income tax depends on people's attitudes toward two key components of taxation: redistribution and government… read more here.
Keywords: motivation work; tax; income tax;
Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings
Sign Up to like & getrecommendations! Published in 2024 at "Business Strategy and the Environment"
DOI: 10.1002/bse.3881
Abstract: In this study, we examine how managers in firms that have practiced tax avoidance strategically use sustainability activities together with their tax avoidance practices. More specifically, we investigate the moderating impact of ESG on the… read more here.
Keywords: tax avoidance; tax; firm value;
Climate Risk and Tax Avoidance of Climate‐Sensitive Firms
Sign Up to like & getrecommendations! Published in 2025 at "Business Strategy and the Environment"
DOI: 10.1002/bse.70025
Abstract: This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed… read more here.
Keywords: climate risk; sensitive firms; climate; tax ... See more keywords
The Influence of Gender Discrimination and Gender Equality on Corporate Tax Aggressiveness
Sign Up to like & getrecommendations! Published in 2025 at "Corporate Social Responsibility and Environmental Management"
DOI: 10.1002/csr.70009
Abstract: In this paper, we examine whether gender diversity on board audit committees promotes socially responsible corporate tax behavior by analyzing the influence of female directors on aggressive tax strategies. We explore this relationship through the… read more here.
Keywords: corporate tax; gender; gender discrimination; tax aggressiveness ... See more keywords
The impact of the Oakland SSB tax on prices and volume sold: A study of intended and unintended consequences.
Sign Up to like & getrecommendations! Published in 2021 at "Health economics"
DOI: 10.1002/hec.4267
Abstract: We examine the effects of a sugar-sweetened beverage (SSB) tax that took effect in Oakland, California in 2017. Using rich customized universal product code -level data, we estimate the effect of the SSB tax on… read more here.
Keywords: tax; volume; prices volume; tax prices ... See more keywords
Inhibitors of Tax1‐PDZ Interactions Block HTLV‐1 Viral Transmission by Changing EV Composition
Sign Up to like & getrecommendations! Published in 2025 at "Journal of Extracellular Vesicles"
DOI: 10.1002/jev2.70137
Abstract: ABSTRACT Extracellular vesicles (EVs) are known to facilitate infection by enveloped RNA viruses including the Human T‐cell leukemia virus type‐1 (HTLV‐1). HTLV‐1‐encoded proteins, like the transactivator and oncoprotein Tax‐1, are loaded into EVs but their… read more here.
Keywords: transmission; composition; htlv; cell ... See more keywords
Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results
Sign Up to like & getrecommendations! Published in 2018 at "Journal of International Development"
DOI: 10.1002/jid.3348
Abstract: International corporate tax is an important source of government revenue, especially in lower†income countries. An innovative study of the scale of this problem was carried out by International Monetary Fund researchers and published in… read more here.
Keywords: tax; global distribution; corporate tax; revenue ... See more keywords
Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana
Sign Up to like & getrecommendations! Published in 2024 at "Journal of International Development"
DOI: 10.1002/jid.3894
Abstract: Corruption has been identified as a major debilitating factor in tax revenue generation, especially in developing countries. This study examines the effects of perceived political corruption on tax compliance intention and investigates the mediating roles… read more here.
Keywords: tax morale; corruption; tax; tax compliance ... See more keywords
“Regulate me not”: The regulatory failures of taxation: A tale from Greece
Sign Up to like & getrecommendations! Published in 2018 at "Managerial and Decision Economics"
DOI: 10.1002/mde.2968
Abstract: This paper is a critical review of the problems of the Greek tax system. A well‐structured tax system promotes allocative efficiency and supports economic growth, whereas on the contrary current Greek reality translates to nontransparency,… read more here.
Keywords: tax; failures taxation; regulate regulatory; regulatory failures ... See more keywords
Sustainable development and the need to reform the carbon tax
Sign Up to like & getrecommendations! Published in 2022 at "Journal of Public Affairs"
DOI: 10.1002/pa.2787
Abstract: The COVID-19 pandemic has raised awareness of the urgency of reforming our economy to achieve a global recovery. This endeavour will require the implementation of various strategies aiming for a system reset, at the core… read more here.
Keywords: system; reform; tax; recovery ... See more keywords