Results 141 to 150 of about 260,695 (307)
Evaluating the asset based minimum tax on corporations : an option pricing approach [PDF]
In many countries, well-meant ad hoc tax incentives proliferate over time, creating an opaque corporate tax structure and many unanticipated tax loopholes.
Estache, Antonio, van Wijnbergen, Sweder
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Behavioral Sciences &the Law, EarlyView.ABSTRACT This study examined how male rape myths, racial/ethnicity biases, and sexuality stereotypes influence verdicts in male‐on‐male rape trials—an area that is currently under‐researched. A sample of 463 participants read a mock rape trial, where both the defendant and complainant were male, with defendant ethnicity (White, Black, Asian) and ...
Lee J. Curley +3 more
wiley +1 more source
Advances in Systems Engineering of Carbon Dioxide Electroreduction
Carbon and Hydrogen, EarlyView.Industrializing CO2 electroreduction hinges on holistic systemic synergy and optimization of all process segments rather than isolated catalytic breakthroughs; Process simulation is a core enabler to build a complete capture–conversion–product industrial chain, positioning CO2RR as a key technology for carbon neutrality.
Weixiang Xiong +6 more
wiley +1 more source
Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria [PDF]
Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system.
Hassan, Fareed M. A.
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From taxes to permits? The Norwegian climate policy debate [PDF]
, 2000 Taxation as an instrument for environmental policy (green taxes) has been a topic of heated debate in Norway for almost 30 years. The subject of environmental taxes has time after time inflamed both policymakers and scholars alike.
Bang, Guri, Froyn, Camilla Bretteville
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Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The paucity of research analysing thematic persistence in public sustainability limits our understanding of how this field of research evolves and reconfigures itself. The present paper addresses this gap through a longitudinal bibliometric analysis of 692 publications processed with SciMAT. The methodology combines co‐word analysis, strategic
Laila Ribii Khalifi +2 more
wiley +1 more source
Inflation tax and deficit financing in Egypt [PDF]
Although Egypt's budget deficit is far above the level found in other low-middle-income countries, the inflation rate in Egypt has never been very high. This is because the country has managed to finance these budget deficits by resorting to an inflation
Dinh, Hinh T., Giugale, Marcelo
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source
How can China provide income security for its rapidly aging population? [PDF]
The authors discuss key choices policy makers face about China's pension system in the face of a rapidly aging population. They describe the problems the current pay-as-you-go system faces in the near and long term and simulate policy options for solving
Friedman, Barry +3 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao +3 more
wiley +1 more source