Results 121 to 130 of about 260,695 (307)
Raising revenue with transaction taxes in Latin america - or is it better to tax with the devil you know? [PDF]
In recent years, various Latin American governments have resorted to taxes on bank debits and financial transactions as alternative ways of raising revenue. Considerable interest has developed in understanding the consequences of such reforms. The author
Suescun, Rodrigo
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Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
Fiscal impacts of environmental tax reform in selected EU member states
Economics and Environment, 2019 The purpose of the article is to analyse if – according to environmental tax reform assumptions – there occurs an increase in environmental taxes and a concurrent reduction of other taxes (especially personal and corporate income taxes) in the selected ...
Justyna Dyduch +1 more
doaj
EVOLUTION OF ENVIRONMENTAL TAX REVENUES IN POST-COMMUNIST EUROPEAN MEMBER COUNTRIES [PDF]
Annals of the University of Oradea: Economic Science, 2013 Human activities can have harmful effects on the environment, which may affect the ability of future generations to meet their own needs. Therefore, policymakers must decide which economic instruments should implement in order to achieve the sustainable ...
Mascu Simona, , ,
doaj
Revenue recycling and the welfare effects of road pricing [PDF]
The authors explore the interaction between taxes on work-related traffic congestion and preexisting distortionary taxes in the labor market. A congestion tax raises the overall costs of commuting to work and discourages labor force participation at the ...
Bento, Antonio Miguel R. +1 more
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Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
Fiscal constraints, collection costs, and trade policies [PDF]
That free trade allows economies in an ideal world to achieve the greatest possible welfare is one of the few undisputed propositions in economics. In reality, however, free trade is rare.
Kubota, Keiko
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Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
Polycrisis, Megatrends – Tax Policy Trends and Responses
Review of European and Comparative LawThe EU relies heavily on labor taxation including social security contributions (accounting for more than half of all EU-27 tax revenues), though it can discourage labor market participation. Besides, ageing, digitalization, global markets, new forms of
Gabriella Csürös
doaj +1 more source