Volume 2, Issue 4, August 2023

International Current Journal of Engineering and Science · ISSN (online): 2583-7257

Open Access Peer Reviewed

Published Articles

Significance and Relevance of Integrated Reporting in Recent Times - A Perspective

Dr. R. Vennila

Volume 2, Issue 4, Pages 1-4, August 2023

Integrated reporting has been growing quite phenomenally and of late has been more linked to sustainable development, the interactions between growth of industry and economy. The article examines the past literature, in India and abroad and looks at what correction measures are desired in the process and shares some perspectives on what could possibly be the way for Integrated reporting in th... Read More

Article DOI:  doi.org/10.47001/ICJES/2023.204001

AI-Based Reinforcement Learning Framework Enhances Fiscal Policy by Modeling Labor Elasticity and Tax Revenue Tradeoffs

Rajeswaran Ayyadurai Karthikeyan Parthasarathy Naresh Kumar Reddy Panga Jyothi Bobba R Padmavathy

Volume 2, Issue 4, Pages 5-20, August 2023

The intricate interaction between tax rates on labor and employment in the economies of post-reform OECD is examined here, based on reinforcement learning (RL) to solve for tax policies. Policymakers seek the equilibrium between generating tax revenues and preserving labor market participation, but the nonlinear effects of tax policies on labor supply elasticity and revenue efficiency are no... Read More

Article DOI:  doi.org/10.47001/ICJES/2023.204002