Results 151 to 160 of about 354,028 (329)

Effects of tax reform on Argentina's revenues [PDF]

open access: yes
Too often, a good tax policy proposal is considered sufficient to improve the tax system - too little consideration is given to weaknesses in tax administration, perhaps because of measurement problems.
Izquierdo, Alejandro, Morisset, Jacques
core  

IS THE CARBON TAX A HARMFUL TAX? EVIDENCE FROM INDONESIA

open access: yesEconomic Review
The uncertainty about the timing of the implementation of carbon tax regulations has drawn significant public attention. Does this attention represent public support?
Fidiana Fidiana, Endang Dwi Retnani
doaj   +2 more sources

Efficiency and equity of a marginal tax reform - income, quality, and price elasticities for Mexico [PDF]

open access: yes
The author investigates the effects of a marginal tax reform on household welfare in Mexico. He estimates the extent to which Mexican households react to changes in prices, and uses the estimates to simulate changes in social welfare resulting from ...
Nicita, Alessandro
core  

How Important Is Pay and What Are the Effects (Positive and Negative) of Pay for Performance?: Evaluating Claims and Evidence

open access: yesHuman Resource Management, EarlyView.
ABSTRACT Compensation plays a pivotal role in shaping employee behavior, motivation, and well‐being. Although extant research has explored various dimensions of compensation, questions about how important pay is to employees and concerns (on the part of employers and/or employees) about the unintended negative (in addition to intended positive ...
Barry Gerhart, Ji Hyun Kim, Shan He
wiley   +1 more source

Integrated CO2 Capture and Utilization: Toward Value‐Added Products

open access: yesInterdisciplinary Materials, EarlyView.
This review addresses this gap by categorizing integrated carbon capture and utilization (ICCU) according to C1 and C2+ products, linking catalytic strategies to industrial commodities, and identifying future research and deployment priorities to advance ICCU from laboratory innovation to commercial reality.
Guanchu Lu   +7 more
wiley   +1 more source

Modelling the regional economic impacts of road pricing in an interregional general equilibrium framework [PDF]

open access: yes
In Denmark in recent years there has been a substantial debate both popular and academic concerning the consequences of introducing road pricing - both the regional consequences and whether road pricing gives a double dividend by reducing environmental ...
Bjarne Madsen, Chris Jensen-Butler
core  

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis   +2 more
wiley   +1 more source

Urban property taxation in developing countries [PDF]

open access: yes
The property tax is the most widely used source of municipal tax revenue in the developing world, but its current yield is often insubstantial. This paper has two objectives.
Dillinger, William
core  

Environmental Tax Reform in a Federation with Rent-Induced Migration [PDF]

open access: yes, 2015
We study the welfare effects of a revenue-neutral green tax reform in a federation. The reform consists of increasing a tax on a polluting input and reducing that on labor income. Households are fully mobile within the federation.
Garon, Jean-Denis, Séguin, Charles
core   +1 more source

Mergers and Acquisitions and Brexit: A Natural Experiment

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT We study the impact of Brexit uncertainty on one of the most important forms of corporate investment: mergers and acquisitions (M&As). Brexit provides us with an ideal natural experiment to explore the real effects of economic uncertainty and understand the underlying transmission mechanism. We document a significant decline in the number of M&
Di Luo   +3 more
wiley   +1 more source

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