Results 231 to 240 of about 575,781 (356)
Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates [PDF]
Clemens Fuest, Alfons J. Weichenrieder
openalex +1 more source
Tax policy options to promote private capital formation in Pakistan [PDF]
The authors developed a simple two-period general equilibrium model to analyze the macroeconomic impact of tax policies in Pakistan. They analyze two scenarios. In scenario 1, the investment tax credit rate is increased from 15 percent to 30 percent. The
Feltenstein, Andrew, Shah, Anwar
core
Corporate Climate Risk and Membership of Emission Trading Schemes
ABSTRACT Using a sample of 5364 firms from 65 countries, we demonstrate that membership in the scheme increases firm climate risk. Further analysis reveals that the positive impact of membership on climate risk is pronounced among firms in carbon‐intensive industries. Our findings demonstrate that continental differences and legal origin could moderate
Gbenga Adamolekun+4 more
wiley +1 more source
Corporate Tax Competition and Public Capital Stock [PDF]
This paper argues that the governmental decisions on corporate tax and public capital stock are not independent. In order to explain this relationship, we have built a general equilibrium model of corporate tax competition where governments supply public
François Pouget, Pedro Gomes
core
Restoring Food System Resilience in a Turbulent World: Supply Chain Actors' Shared Responsibility
ABSTRACT Ecological and economic crises increasingly affect the long‐term resilience of the food supply chain. This qualitative study draws on semistructured interviews and public evidence to analyse the perspectives of British supply chain actors. Asking which pathways towards food system resilience arise and which forms of social and environmental ...
Steffen Hirth+6 more
wiley +1 more source
Abstract Separating selection bias from moral hazard in private health insurance (PHI) markets has been a challenging task. We estimate selection bias and moral hazard in Australia's mixed public‐private health system, where PHI premiums are community‐rated rather than risk‐rated.
Clifford Afoakwah+3 more
wiley +1 more source
Pathways to a Sustainable Blue Economy: Exploring Its Barriers in an Emerging Economy
ABSTRACT A sustainable blue economy is primarily intended for responsible consumption of ocean resources, achieving economic growth, and strengthening the overall ecosystem. The roots of the blue economy are embedded in sustainable development, exploiting opportunities for economic welfare and growth, simultaneously focusing on conserving marine health.
Koppiahraj Karuppiah+2 more
wiley +1 more source
Health effects of a ban on late‐night alcohol sales
Abstract This paper studies the impact of a ban on late‐night off‐premise alcohol sales between 10 p.m. and 5 a.m. in Germany. We use three large administrative data sets: (i) German diagnosis related groups‐Statistik, (ii) data from a large social health insurance, and (iii) Road Traffic Accident Statistics.
Matthias Bäuml+2 more
wiley +1 more source
Corporate Income Tax Reform in Switzerland [PDF]
Martin D. Dietz, Christian Keuschnigg
openalex +1 more source
ABSTRACT This study presents a blueprint for an early‐stage business model focused on repurposing second‐life electric vehicle (EV) batteries for solar‐energy storage in Bottom of the Pyramid (BoP) markets. Addressing the critical need for affordable and sustainable energy solutions there, the research integrates principles of strategic and innovation ...
Arne Jeppe, Heike Proff
wiley +1 more source