Results 81 to 90 of about 2,727,360 (292)
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 +5 more
wiley +1 more source
A look into the influence of income tax, as a tool for stimulating economic growth in Nigeria
Хабаршысы. Экономика сериясы, 2022 The study empirically examined the effect of income tax on economic growth in Nigeria. The specific objectives are as follows: to examine how capital gain tax, company income tax and how value added tax effect gross domestic product in Nigeria This ...
F. Olaoye, N. Olaniyan
doaj
On the problematic issues of determining the object of income tax
Теорія і практика правознавства, 2016 The objective of the article by Shorokhova Yuliia Serhiivna «On the problematic issues of determining the object of income tax» is highlighting the problematic issues in defining corporate income tax.
Ю. С. Шорохова
doaj +1 more source
Imputing Corporate Tax Liabilities to Individual Taxpayers [PDF]
This paper presents a method of studying the distributional consequences of corporate tax changes by imputing to individual tax returns the net effect of changes in effective corporate tax rates.
Martin Feldstein
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Business Strategy and the Environment, EarlyView.ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried +2 more
wiley +1 more source
CORPORATE INCOME TAX REVENUES IN THE ARCTIC: REGIONAL VARIATION
Север и рынок: формирование экономического порядкаRegional budgets in the Arctic rely heavily on corporate income tax revenues, which account for approximately one-third of their own-source revenues. This study assesses the contribution of municipalities to corporate income tax revenues across Arctic ...
Ekaterina A. Zakharchuk +2 more
doaj +1 more source
The dual corporate income tax in China: the impact of unification [PDF]
For many years, foreign funded companies in China enjoyed a relatively low tax rate and a series of preferential policies which were aimed at encouraging foreign direct investment in China.
Li, Zhenzi +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal [PDF]
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be
Peter Birch Sørensen
core +2 more sources
Tax Asymmetries and Corporate Income Tax Reform [PDF]
This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal.
Saman Majd, Stewart C. Myers
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