Suchergebnisse

MOST EFFORTS TO DEVELOP A THEORY OF TAX POLICY CHANGE HAVE EMPHASIZED INSTITUTIONAL, PROCEDURAL AND PARTISAN EXPLANATIONS. BY CONTRAST, VERY LITTLE ATTENTION HAS BEEN DIRECTED TOWARD THE BUDGETARY CONTEXT WITHIN WHICH TAX POLICY IS DETERMINED. THE LONG-TERM EVOLUTION OF FEDERAL INCOME TAX POLICY, HOWEVER. DEMONSTRATES THE IMPORTANCE OF BUDGETARY CONTEXT AND CONSTRAINTS, AND THIS RELATIONSHIP IS PARTICULARLY EVIDENT IN THE CASE OF THE TAX REFORM ACT OF 1986. PASSAGE OF THIS COMPREHENSIVE REFORM MEASURE DEPENDED ON A REVENUE-NEUTRAL STANDARD THAT IGNORED THE TRADITIONAL NORMS GOVERNING AGGREGATE REVENUE LEVELS. STUDIED ARE: SPENDING AND DEFICITS; BALANCED BUDGETS AND STABLE TAX POLICY; THE DESTABILIZING OF TAX POLICY; FROM SUPPLY SIDE TO REFORM; AND TAX AND BUDGET POLICY.

In recent years, many countries have adopted different legislative and self-regulatory initiatives to be able to tackle the problem of the underrepresentation of women on boards. Also, Italy with Law No. 120/2011 introduced the gender issue adopting the normative that 1/3 of the elected members would be women. In this job, a primary aim was to study over the period 2016/2018 the impact of female presence on boards of 50 companies listed on the Italian Stock Exchange. In depth, our results confirm that Italian Law has produced significant effects on the composition of the corporate board. The result of our study shows that women positively influence corporate performance, this is perfectly in line with the literature on gender diversity. The contribution of the work is that the empirical study conducted on the 50 companies listed on the Milan Stock Exchange allows confirming what has been claimed in the literature and that is the importance of the female presence on the boards. An immediate reading of the data allows us to confirm that the female presence in corporate governance has a positive impact on corporate performance and productivity.

BnF-Partenariats, Livre Ancien - ProQuest - EEB ; Avec mode texte