Results 121 to 130 of about 288,728 (301)
Securities Transaction Taxes for U.S. Financial Markets [PDF]
This paper examines the viability of security transaction excise taxes (STETs) as one policy tool for promoting a more stable financial environment, specifically with respect to the U.S. economy.
Dean Baker, Marc Schaberg, Robert Pollin
core +3 more sources
EconometricsThis study examines the impact of international trade shocks from South Africa and recent U.S. federal tax reforms on state-level municipal bond returns within the United States.
Gordon Dash +3 more
doaj +1 more source
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
Applied SciencesThe rise in Blockchain-based digital assets has transformed the financial ecosystems, which has also created complex governance and taxation challenges.
Pardon Takalani Ramazhamba, Hein Venter
doaj +1 more source
The European civil society campaign on the financial transaction tax [PDF]
, 2014 The Financial Transaction Tax (FTT) has been a spearhead demand of civil society for some 15 years now. Initially put on the table by the UNDP in 1996 as an instrument of innovative financing for development, also its regulatory dimension surfaced after ...
Wahl, Peter
core
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
Taxation of Crypto Assets: The Example of U.S. Federal Income Tax
Annales de la Faculté de Droit d’IstanbulCrypto assets are one of the important milestones of digitalization. They have created paramount problems related to tax systems. The United States, which was one of the first countries where these assets became widespread, gained experience with the ...
Muhammet Durdu, Ümit Süleyman Üstün
doaj +1 more source
"Why the Tobin Tax Can Be Stabilizing" [PDF]
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
Korkut Erturk
core
Taxing Financial Transactions : A Mirrleesian Approach
, 2023 Taxing financial transactions is often advocated for Pigouvian reasons, when financial speculation is supposed to generate inefficiencies. We adopt instead a Mirrleesian approach, and study the optimal taxation of financial transactions when financial markets are efficient, but the tax system is imperfect, due to asymmetric information.
Rochet, Jean-Charles, Biais, Bruno
openaire +2 more sources
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source