Results 11 to 20 of about 88,225 (301)
Earth's Future, 2020 China's environmental protection tax (EPT) has been implemented since the beginning of 2018 to control environmental issues (e.g., air pollution). The current EPT law indicates that tax revenues are given to provincial governments without return. However,
Xiurong Hu +6 more
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Employment Double Dividend and Wage Determination [PDF]
, 2001 31pCahiers de la MSE 2001.43 - ISSN 1624-0340This paper investigates the double dividend issue in a general equilibrium model of a closed economy in which polluter are firms and households, and firms are monopolistic competitors on the non polluting good
Chiroleu-Assouline, Mireille +1 more
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Tales and details on dividend definition in double taxation conventions
Revista de Derecho Fiscal, 2023 El término dividendos, se utiliza en muchas áreas del derecho con fines específicos. En particular, en los tratados fiscales, dividendo se emplea para distribuir el poder tributario entre los Estados contratantes.
Jose Manuel Castro Arango
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Coordinated Development Strategy of the Beijing-Tianjin-Hebei Region and Regional Economic Convergence [PDF]
SHS Web of Conferences, 2023 This paper selected panel data of Beijing-Tianjin-Hebei and other eastern regions except Beijing- Tianjin-Hebei from 1999 to 2018. The economic convergence model, double difference method and twoway fixed effect model are used to study the influence of ...
Zhang Chaohua, Yang Weizheng
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Environmental Tax Reform and Double Dividend [PDF]
SSRN Electronic Journal, 2002 In this paper we offer a meta-analysis approach to (simulation) studies on environmental tax reform (ETR). The underlying studies look both at environmental effects (e.g. reduction in CO2 emission) and economic effects (e.g. change in gross domestic product) following such a tax reform.
Roberto Patuelli +2 more
openaire +3 more sources
Gates Open Research, 2020 Background: Africa will double its population by 2050 and more than half will be below age 25. The continent has a unique opportunity to boost its socioeconomic welfare.
Carolina Cardona +7 more
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The Double Dividend of Postponing Retirement [PDF]
International Tax and Public Finance, 2003 Early retirement seems to plague social security systems in a number of European countries. In this paper we argue that delaying retirement may have two positive effects: it is likely to partially restore the financial balance of the system, and it may foster redistribution among retirees.
Cremer, Helmuth, Pestieau, Pierre
openaire +2 more sources
South African Journal of Economic and Management Sciences, 2014 South Africa, as an upper middle-income, resource-intensive developing country with an open economy, has to find innovative ways to combat poverty, promote economic growth and reduce the intensity of resource use, simultaneously.
JH Van Heerden +9 more
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Dividend cession – Investigating the South African tax implications
Journal of Economic and Financial Sciences, 2019 Orientation: The South African tax legislation in respect of dividend cession. Research purpose: The objective of this article was to investigate the tax implications of a dividend cession for the cedent, cessionary and declaring company involved in the
Estian Haupt, Rudie Nel
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Threshold capital structure and predictors of choice between distribution strategies
Journal of Economic and Financial Sciences, 2021 Orientation: The determination of a threshold capital structure and company specific attributes as predictors of choice between distribution strategies is crucial in the creation of shareholders’ wealth.
Mpinda F. Mvita +2 more
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