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