Results 151 to 160 of about 364,795 (306)

Progressivity of Capital Gains Taxation with Optimal Portfolio Selection [PDF]

We provide new data on capital gains realizations using a five-year stratified panel of taxpayers covering 1985-1989. We find, as earlier studies have, that capital gains realizations are very concentrated among the highest income groups.
Andrew B. Lyon, Michael Haliassos
core  

Economy-wide impact of a reduction in tobacco use in India. [PDF]

Tob Control
John RM, Narayanan B, Chakravarthy S, Bharathi S, Sinha P, Munish VG, Goodchild M.   +6 more
europepmc   +1 more source

Intelligent Manufacturing, Industrial Agglomeration, and Green and Low‐Carbon Development: A Nonlinear Path Test Based on the Theory of Ecological Modernization

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing upon ecological modernization theory as the analytical framework, this study employs macro‐level longitudinal tracking data covering China's major regions as research samples. It measures the green and low‐carbon development (GLCD) of manufacturing from the four dimensions—“carbon reduction, pollution mitigation, ecological expansion ...
Deng Wang, Xin Hua, Chante Jian Ding, Abdullahi D. Ahmed, Yue Liu   +4 more
wiley   +1 more source

Income Tax Reform under CTRP: A Taxing Problem [PDF]

This issue evaluates the two proposed version of the Income Tax Bill in terms of revenue generation, economic efficiency and equity. It also attempts to combine the better features of these two versions in an alternative proposal.Comprehensive Tax Reform
Manasan, Rosario G.
core  

The Lithium-Ion Battery Recycling Trilemma: Bridging the Gap Between Material Science, Economic Reality, and Regulatory Policy. [PDF]

Materials (Basel)
Zhang Q.
europepmc   +1 more source

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

Business Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard, Andrew Greenman, Stacia Stetkiewicz, Bouwe Dijkstra, Frances Bowen, Richard Field   +5 more
wiley   +1 more source

A Stock Index Mutual Fund Without Net Capital Gains Realizations [PDF]

This paper reconsiders the literature on tax options by examining the ability to defer net capital gains realizations within an equity portfolio whose constituents change over time. Unlike previous studies on the value of tax options, this paper examines
Joel M. Dickson, John B. Shoven
core  

Sustainable Tax-Based Financing Strategies in the Health Care System: A Scoping Review. [PDF]

Med J Islam Repub Iran
Taheri G, Abolghasem Gorji H, Rezapor A, Jafari Sirizi M, Behzadifar M.   +4 more
europepmc   +1 more source

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

Business Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad, Mohammad Moshtari, Ali Esfahbodi   +2 more
wiley   +1 more source

Understanding recent dynamics: prosperity and longevity in Ghana. [PDF]

Health Econ Rev
Sirin UA, Anafo R, Onumah EE, Mohammed J, Ussif R.   +4 more
europepmc   +1 more source