Results 141 to 150 of about 445,785 (279)
Effective Corporate Income Tax Burden in Croatia [PDF]
This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on ...
Hrvoje Šimović
core
AI‐driven circular economy optimization in waste management: A review of current evidence
Environmental Progress &Sustainable Energy, EarlyView.Abstract The integration of artificial intelligence (AI) and machine learning (ML) in waste management has the potential to significantly advance circular economy objectives by enhancing efficiency, reducing waste, and optimizing resource recovery. However, realising these benefits depends on addressing significant technical, economic, and systemic ...
David Bamidele Olawade +3 more
wiley +1 more source
How Changing Narratives About the Future Shape Policymaking for the Long Term
European Policy Analysis, EarlyView.ABSTRACT How can we explain decisions by governments to engage in policy investments—accepting short‐term costs in return for anticipated gains in the longer term—after previously sustaining the status quo? Our article examines the role of narratives in changing expectations about the future as a key driver of intertemporal policymaking. In light of an
Pieter Tuytens, Charlotte Haberstroh
wiley +1 more source
Can changes in corporate income tax rate affect corporate innovation? [PDF]
HeliyonSang B, Zhu H, Zhang C, Yin W, Guo L.
europepmc +1 more source
Reforming the US Corporate Tax [PDF]
The mainstay of federal business taxation, the US corporate income tax, is riddled with distortions and inequities. As a means of taxing the richest Americans--a popular goal--the corporate income tax is a hopeless failure.
Gary Clyde Hufbauer, Paul Grieco
core +1 more source
European Policy Analysis, EarlyView.ABSTRACT Does street‐level bureaucrats' (SLBs) willingness to sacrifice their own self‐interests to meet the needs of their clients vary depending on their contexts? To date, it has been very challenging to empirically examine how SLBs who have different orientations toward social values might act in different institutional and administrative contexts.
Nissim Cohen, Teddy Lazebnik
wiley +1 more source
Corporate income tax, IP boxes and the location of R&D. [PDF]
Int Tax Public FinancShehaj P, Weichenrieder AJ.
europepmc +1 more source
The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?
European Policy Analysis, EarlyView.ABSTRACT While the European Green Deal (EGD) has been widely recognized as a milestone in the EU's sustainability strategy, scholars disagree on the nature of the policy change it represents. Critics highlight its limited social and environmental ambitions, despite its portrayal as a “man on the moon” moment.
Ekaterina Domorenok, Franco Gatti
wiley +1 more source
Brazil's health tax at a crossroads: safeguarding the constitutional victory against ultra-processed foods. [PDF]
Lancet Reg Health AmNeves FS +9 more
europepmc +1 more source
EFFECTIVE CORPORATE INCOME TAX RATE IN ROMANIA: A MICRO-BACKWARD LOOKING APPROACH [PDF]
Within the framework of micro-backward looking methodology, the paper computes the effective corporate income tax rate for Bucharest Stock Exchange non-financial companies for 2000 - 2009 period, using data from companies financial reports.
Sebastian Lazar
core