Results 21 to 30 of about 88,606 (298)
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
doaj +1 more source
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
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
doaj +1 more source
Double Dividend from Tariff Differentiation of Reforestation Fund
Jurnal Manajemen Hutan Tropika, 2013 Distortionary levy applied uniformly to all diameter classes of logs from logging natural forest can lead to inefficiencies; certain diameter should be left in the field because it is not economical to be used.
Sudarsono Soedomo
doaj +3 more sources
The Problem of Double economic taxation of Distributed Profits and reform scenarios in russia
Финансы: теория и практика, 2022 The article is devoted to the research of economic and tax distortions arising from double economic taxation of distributed profits in the form of dividends to participants–individuals.The goal of the article is to develop approaches to the development ...
N. S. Milogolov, A. B. Berberov
doaj +1 more source
Tackling the Challenge of the Aging Society: Detecting and Preventing Cognitive and Physical Decline through Games and Consumer Technologies [PDF]
Healthcare Informatics Research, 2017 ObjectivesThis study seeks to review some of the approaches employed to address health and well-being issues in the elderly population.MethodsThis article reviews and analyses a range of projects and approaches designed for the elderly population and ...
David Wortley +2 more
doaj +1 more source
Humanities & Social Sciences Communications, 2023 Because of the reductions in China’s cultivated land area and the significant impact on the agricultural market, the main grain-producing areas (MGPA) policy has become vitally important for ensuring China’s food security.
Deping Ye +3 more
doaj +1 more source
Frontiers in Energy Research, 2022 The Phillips curve of environment (EPC) and the environmental Kuznets curve of employment (EKCE) both indicate that the low-carbon economic transition can promote employment growth.
Lin Shang, Pingxiang Xu
doaj +1 more source
Energy Reports, 2023 Carbon tax is important to achieve carbon peaking and carbon neutrality goal. In this paper, we study the impact of carbon tax on energy sector segmentation in China under different closures.
Yi Guo, Zhijun Qin
doaj +1 more source
Analysis of the Effects of Introduction of an Additional Carbon Tax on the Slovenian Economy Considering Different Forms of Recycling [PDF]
Economic and Business Review, 2014 This paper outlines some of the environmental and economic implications of an additional CO2 tax of EUR 15/tCO2 in Slovenia in the period 2012-2030 in order to determine whether it yield a double dividend.
Matjaž Koman, Aleksandar Kešeljević
doaj