Results 81 to 90 of about 217,854 (242)
Optimal Taxation of Entrepreneurial Capital with Private Information [PDF]
This paper studies optimal taxation of entrepreneurial capital with private information and multiple assets. Entrepreneurial activity is subject to a dynamic moral hazard problem and entrepreneurs face idiosyncratic capital risk.
Stefania Albanesi
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British Educational Research Journal, EarlyView.Abstract Despite the continued global prevalence of discourses of educational inclusion, young people across local, national and international contexts continue to be educated outside of mainstream schools. In England, a diverse market of providers—known as alternative provision (AP)—cater for many of these young people.
Jodie Pennacchia +3 more
wiley +1 more source
A "Double Dividend", After All? [PDF]
The consensus view among economists seems to be that a green tax reform is unlikely to be associated with a "double dividend" (Bovenberg 1998). However, the results derived in the present paper suggest that this view needs to be qualified. We demonstrate
K.J. Munk
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Do Not Stop the Loop: Driving Circular Textiles With Technology and Stakeholder Engagement
Business Strategy and the Environment, EarlyView.ABSTRACT We investigate critical factors enabling the successful implementation of circular ecosystems in the textile industry, with a focus on the interplay between technology and stakeholder engagement. A qualitative approach, involving 35 interviews with managers across 11 Italian SMEs in both B2B and B2C textile segments, was employed.
Chiara Civera +2 more
wiley +1 more source
Dividend taxation and Corporate investment: A comparative study between the classical system and imputation system of dividend taxation in the United States and Australia. [PDF]
In recent times a number of countries initiated some important tax reforms to eliminate the distortions of double taxation. In this context, Australia adopted a dividend imputation system in 1987, while the US employed the 1986 Tax Reform Act (TRA).
Bhavish Jugurnath +2 more
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Does Climate Change Risk Impact Insurance Credit Risk? Cross Country Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT While climate change poses a significant financial risk to the insurance industry, research has not yet examined the impact on the insurer's credit risk. This study investigates the impact of climate change risks on credit risk for insurance firms.
Jassem Alokla +2 more
wiley +1 more source
International Tax Cooperation and Capital Mobility [PDF]
The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernisation of the region. They also create fundamental challenges for national tax authorities.
Valpy FitzGerald
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The Optimal Taxation of Dividends in a Small Open Economy [PDF]
, 2000 This paper analyses the optimal taxation of dividends and other types of income from portfolio investment. We show that, in an open economy, it is not desirable to offer double taxation relief for dividends paid by domestic firms to domestic households ...
Fuest, Clemens, Huber, Bernd
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Business Strategy and the Environment, EarlyView.ABSTRACT Over the past two decades, eco‐innovation (EI) has emerged as a priority for both national and international public authorities due to its potential to drive sustainable development and enhance resilience in business and regional contexts.
Beatriz Forés
wiley +1 more source
Atmospheric Externalities and Environmental Taxation. [PDF]
The paper reviews the theory of environmental taxation under first best and second best conditions. It argues that negative environmental externalities lead to reductions of the provision of public goods, while investment in abatement increases the ...
Sandmo, Agnar
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