Results 191 to 200 of about 551,360 (385)
Environmental Policy and Governance, EarlyView.ABSTRACT This article offers a comprehensive examination of integrating transition studies and policy studies in the context of energy transitions, highlighting the importance of participatory governance, reflexive policy frameworks, and innovation ecosystems.
Jörg Radtke
wiley +1 more source
Overview of the Federal Tax System [PDF]
, 2014 The major sources of federal tax revenue are individual income taxes, Social Security and other payroll taxes, corporate income taxes, excise taxes, and estate and gift taxes.
Marples, Donald J, Sherlock, Molly F
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An Analysis of the Corporate Income Tax Policy of Less Developed Countries [PDF]
, 2017 Paul L. Baker
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European Journal of Social Psychology, EarlyView.ABSTRACT Progressive taxation is an effective way of redistributing wealth and reducing economic inequality, as such its promotion through efficient communication strategies is a key goal. Drawing on construal level theory, we test in five studies whether attitudes towards progressive taxation are improved by high (vs.
Silvia Filippi +4 more
wiley +1 more source
The Impact of Corporate Income Tax on R&D of Multinational Entities: An Impact Analysis of Separate Taxation and CCCTB [PDF]
, 2017 Hülya Çelebi, Sabina Hodžić
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Policy entrepreneurship for transformative governance
European Policy Analysis, EarlyView.Abstract Scholarship is growing on societal transitions, describing radical societal change involving multiple sectors and scales, and transformative governance, describing how public, private, and civil society actors use tools of policy to pursue this fundamental change, aiming to build resiliency and sustainability.
Gwen Arnold +4 more
wiley +1 more source
Tax Interdependence in American States [PDF]
State governments finance their expenditures with multiple tax instruments, so when collections from one source decline, they are typically compensated by greater revenues from other sources.
Claudio Agostini
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Energy Science &Engineering, EarlyView.ABSTRACT Achieving carbon emission reduction of prefabricated building supply chain (PBSC) has become an effective means to achieve low‐carbon economic development in many countries. However, the current carbon emission reduction of PBSC lacks coordination among enterprises in the supply chain, making it difficult to realize the effects of the policy ...
Qianliang Yin +3 more
wiley +1 more source
The Impact of Personal and Corporate Taxation on Capital Structure Choices [PDF]
This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures.
Overesch, Michael, Voeller, Dennis
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