Results 111 to 120 of about 289,562 (299)

Why the Tobin tax can be stabilizing [PDF]

open access: yes, 2002
This paper clarifies why a transaction tax of the type proposed by James Tobin can have a stabilizing influence in financial markets. It argues that such a tax is potentially stabilizing, not because it reduces the excessive volume of transactions, but ...
Ertürk, Korkut
core  

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard   +5 more
wiley   +1 more source

SCIENTIFIC AND METHODOLOGICAL APPROACH TO ASSESSING THE IMPACT OF THE TAX FACTORS ON THE ACTIVITIES OF TOURISM ENTERPRISES

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
The modern tourism enterprises operate under the simultaneous influence of post-pandemic consequences, military-economic risks, inflationary pressure, fluctuations in solvent demand, and the growing role of digital channels for the sale of services ...
Ігор Журба   +5 more
doaj   +1 more source

Raising revenue with transaction taxes in Latin america - or is it better to tax with the devil you know? [PDF]

open access: yes
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
core  

Assessing the financial impact of the Scotland Bill : problems of Scottish Government accounting [PDF]

open access: yes, 2011
The Scotland Bill contains proposals based on the Calman Report to remedy the major financial weakness of the 1997 devolution settlement – namely its limited tax-raising powers.
Midwinter, Arthur
core  

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad   +2 more
wiley   +1 more source

Under the EU’s proposed Financial Transactions Tax, non-participating member states may bear the burden of deeper tax integration without reaping the benefits. [PDF]

open access: yes, 2013
As a reaction to the financial crisis, in 2011, the European Commission developed a proposal for an EU-wide Financial Transactions Tax, with the purported aim of ensuring that the financial sector would contribute to the costs of the crisis.
Panayi, Christiana HJI
core  

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui   +1 more
wiley   +1 more source

A Flat Rate Financial Transaction Tax to replace all taxes? [PDF]

open access: yes
In this paper I propose a very radical reform of the taxation system, in which a single flat rate financial transaction tax (FTT) is used to replace the vast majority of existing taxes (including VAT, income tax, taxes on profits...).
Simon J Thorpe
core  

The political economy of currency transaction taxes [PDF]

open access: yes, 2006
The speculative currency transaction markets are the largest capital markets in the world with an estimated US$2 trillion being traded every day. By comparison the daily global transactions related to international trade, goods and services represent ...
Willans, PS
core   +2 more sources

Home - About - Disclaimer - Privacy