Results 61 to 70 of about 575,781 (356)
Abstract Worker voice tools can support multinational companies to monitor social compliance within complex multi‐tier apparel supply chains. This study presents findings from an adaptation of a worker voice tool that contacted 11,555 workers in two informal ‘Ready‐made Garment’ (RMG) production hubs in Bangladesh.
Sheila Chanani+4 more
wiley +1 more source
The Unequal Incidence of Payroll Taxes with Imperfect Competition: Theory and Evidence [PDF]
This paper provides a comprehensive examination of a Brazilian corporate tax reform targeted at the sector and product level. Difference-in-differences estimates instrumented by sector eligibility show that a 20 percentage point cut on payroll tax rates caused a 9% employment increase at the firm level, mostly driven by small firms.
arxiv
Tax planning and corporate effective tax rates [PDF]
This study attempts to investigate the tax planning activities of Malaysian public companies listed on Bursa Malaysia during the official assessment system tax regime (OAS) (whereby the tax computation is prepared by tax authorities) and the self assessment system tax regime (OAS) (the tax computation is prepared by taxpayers).
Noor, Rohaya Md+2 more
openaire +3 more sources
Solar fuels and other value‐added chemicals derived from light‐driven reactions are highly desirable. Although advanced photoactive materials have been reported, demonstrations of their feasibility in large‐scale production are needed. Hence, strategies and recent efforts in scaling up photocatalytic reactors and integrating them into comprehensive ...
Hoi Ying Chung+5 more
wiley +1 more source
The effect of the informal sector on sustainable development: Evidence from developing countries
Abstract This study aims to explore the impact of the informal sector on the sustainability of development. A large panel data set of 50 developing countries that spans over 2010–2019 has been utilized to this end while the informal sector is evaluated in terms of working poverty.
Nahid Sultana+2 more
wiley +1 more source
Photocatalytic and Electrochemical Synthesis of Biofuel via Efficient Valorization of Biomass
This review highlights biomass and biofuel traits, exploring photocatalysis and electrocatalysis mechanisms and their synergistic technologies in biofuel production. It analyzes environmental and economic impacts of green catalytic processes, assesses current challenges, and outlines future research directions, condensing complex topics into a focused ...
Dalin Sun+9 more
wiley +1 more source
Abstract Blockchain is increasingly lauded as an enabler of the transition to a circular economy. While there is considerable conceptual research and some empirical studies on this phenomenon, scholars have yet to develop a theoretical model of blockchain's role in this transition.
Moritz Böhmecke‐Schwafert+2 more
wiley +1 more source
The Indirect Effects of FDI on Trade: A Network Perspective [PDF]
The relationship between international trade and foreign direct investment (FDI) is one of the main features of globalization. In this paper we investigate the effects of FDI on trade from a network perspective, since FDI takes not only direct but also indirect channels from origin to destination countries because of firms' incentive to reduce tax ...
arxiv +1 more source
Tax Loss Carryforwards and Corporate Tax Incentives [PDF]
This paper was prepared for the NBER Conference on Taxation and Capital Formation, February 13-16 ...
Auerbach, Alan J., Poterba, James M.
openaire +2 more sources
The future of dispute resolution in international trade
Abstract Given ongoing dysfunction of the World Trade Organization's Appellate Body, the focus of this article is on the future of trade dispute resolution, with evaluation of two questions: (i) What is the current status of WTO dispute resolution as compared to that conducted through existing preferential trade agreements (PTAs)? and (ii) What are the
Ian Sheldon, Daniel C. K. Chow
wiley +1 more source