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Taxes

Does the National Level Development Zone foster cities’ innovation capacity? A study from China

Luping Bao

Converting the “union curious”? Rights-based, pro-worker arguments and Republican support for expanding collective bargaining: The case of the Illinois Workers’ Rights Amendment

Nicholas W. Waterbury, Magic M. Wade, Alan J. Simmons

Shortcomings of the controlled foreign company legislation concerning foreign tax refund systems

Thomas Kollruss

Making cigarette taxes more effective in Mozambique: A simulation analysis using the Tobacco Excise Tax Simulation Model (TETSiM)

Vanessa Darsamo, Zunda Chisha, Georgina Bonet Arroyo, Corné van Walbeek

Empirical analysis of the correlation between China’s Macroeconomic Market and Crude Oil Market based on mixed-frequency group factor model

Jiaxin Zhao, Junping Yin

Blockchain adoption in remanufacturing under carbon tax policies: A game theory analysis of industry dynamics and consumer impact

Jing Li, Tianchen Yang, Lihua Shi

Do government outlays crowd-out private consumption? Evidence from the European Union

Ömer Faruk Bölükbaşı, Olcay Çolak

Are climate change perceptions related with plastic policy support? Effects of climate change skepticism, guilt, and efficacy on the acceptance of the plastic tax

Miri Kim, Seoyong Kim, Sehyeok Jeon

A dual-stochastic real options model for sports tourism investment: A case study in China

Tao Liu, Jiaxin Cheng, Yong Huang

Does local government tax competition promote industrial transformation and upgrading?

Yuxin Meng, Xiaodong Yang, Chunji Zheng

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach

Meral Gündüz

Research on emission reduction investment strategies for low carbon technology enterprises

Jing Li, Tianchen Yang, Lihua Shi

Green accounting and ESG-driven eco-efficiency in European financial institutions: A two-stage DEA–CRITIC-TOPSIS evaluation

George Sklavos, Georgia Zournatzidou, Konstantina Ragazou, Nikolaos Sariannidis

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