Results 111 to 120 of about 260,695 (307)
Environmental tax reform efficiency: Prerequisites and consequences
Ensuring green transformations of the national economy requires the careful development of effective mechanisms for influencing the behaviour of key stakeholders who impact the environment. Implementing environmental tax reforms (ETR) to balance environmental and economic effects was successful for many European countries.
Yaryna Samusevych +3 more
openaire +1 more source
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia +4 more
wiley +1 more source
Health disparities in chronic liver disease
Abstract The syndemic of hazardous alcohol consumption, opioid use, and obesity has led to important changes in liver disease epidemiology that have exacerbated health disparities. Health disparities occur when plausibly avoidable health differences are experienced by socially disadvantaged populations.
Ani Kardashian +3 more
wiley +1 more source
Carbon taxes and general joint implementation: an applied general equilibrium analysis for Germany and India [PDF]
Germany has committed itself to reducing its carbon emissions by 25 percent in 2005 as compared to 1990 emission levels. To achieve this goal, the government has recently launched an environmental tax reform which entails a continuous increase in energy ...
Böhringer, Christoph +2 more
core
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Reforming tax systems - the World Bank record in the 1990s [PDF]
The main constraint on world Bank operations in tax and customs administration is the Bank's inadequate institutional framework for accumulating knowledge from loan operations, concludes this review of the Bank's record on reform of tax systems in the ...
Barbone, Luca +3 more
core
ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Avoiding the pitfalls in taxing financial intermediation [PDF]
Enthusiasts for financial sector tax reform typically come either with some form of"flat tax"(including value added tax on financial services, zero taxation on capital income, or a universal transactions tax) or advocating corrective taxes designed to ...
Honohan, Patrick
core
Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies
ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed +2 more
wiley +1 more source
The EU is facing increasing pressure to reform its fiscal framework to secure sustainable financing and ensure those climate commitments. This paper analyses the nature and impact of an EU climate tax in the context of globalisation, focusing on the ...
Radim Boháč +2 more
doaj +1 more source

