Results 31 to 40 of about 37,667 (195)
The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption. [PDF]
, 2007 For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax ...
Picciotto, Salomone
core
Advanced Science, EarlyView.This review summarizes green and low‐carbon strategies throughout the entire life cycle of polyester plastics, including sustainable monomer synthesis, optimization polymerization, efficient recycling, and advanced upcycling technologies. The synergistic implementation of these strategies is expected to significantly promote the development of a ...
Jinzhou Li +5 more
wiley +1 more source
Domestic tax law v double tax treaties in the context of controlled foreign companies [PDF]
, 2014 The South African fiscal legislators have found it necessary to introduce anti-avoidance legislation which governs controlled foreign companies in order to counteract schemes devised by taxpayers where companies are established outside South Africa for ...
Froom, Natalie Marie
core +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The present study uses an agroeconomic supply model to assess the impacts of 2023–2027 CAP on Italian specialized dairy cattle farms. The model considers the voluntary choice of Eco‐Scheme 1, specifically addressed to livestock farms, through the implementation of binary variables.
Davide Dell'Unto, Raffaele Cortignani
wiley +1 more source
Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy +3 more
wiley +1 more source
Advanced Energy and Sustainability Research, EarlyView.The article attracts researchers, policymakers, and industry leaders in renewable energy, hydrogen, and sustainable development, as it addresses the critical need for clean, efficient energy solutions. By evaluating the technical, environmental, and economic feasibility of integrating wind energy with hydrogen production. The findings offer significant
Mohamed Elnaggar +4 more
wiley +1 more source
Tax avoidance revisited: exploring the boundaries of anti-avoidance rules in the EU BEPS context [PDF]
, 2016 Analysis of Belgian anti-avoidance rules in tax ...
Peeters, Bart
core +1 more source
Agribusiness, EarlyView.Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels +4 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation [PDF]
Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes’ similar economic rationales this difference between bilateralism in
Rixen, Thomas, Rohlfing, Ingo
core +1 more source