Results 131 to 140 of about 288,728 (301)
The Incidence of Financial Transactions Taxes [PDF]
, 2015 As financial transactions taxes (FTT) have moved to be part of the mainstream debate on tax policy, there has been increased attention to the incidence of such taxes. This is an important aspect to the debate, since the merits of the tax will depend to a
Dean Baker, Nicole Woo
core
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business 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
Market versus Residence Principle: Experimental Evidence on the Effects of a Financial Transaction Tax. [PDF]
Econ J (London), 2017 Huber J +3 more
europepmc +1 more source
Taxation and Transaction Costs in a General Equilibrium Asset Economy [PDF]
Most financial asset pricing models assume frictionless, competitive markets that imply the absence of arbitrage opportunities. Given the absence of arbitrage opportunities and complete asset markets, there exists a unique martingale measure that implies
Frank Milne, Xing Jin
core
Why the Tobin tax can be stabilizing [PDF]
, 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
Business 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
Tax compliance discount in practice: An analysis of rulings
Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi E-DergiTax compliance means taxpayers fulfill their obligations voluntarily, without coercion from the tax administration. Tax compliance, which enables the transformation of state and taxpayer relations into a positive process, reduces tax collection costs ...
Özgür Saygın
doaj +1 more source
Business 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
Business Strategy and the Environment, EarlyView.ABSTRACT Firms are increasingly looking into carbon dioxide removal (CDR), a set of options to take past emissions of greenhouse gases out of the atmosphere. Often two basic categories of CDR are distinguished: nature‐based solutions, such as planting trees or restoring wetlands, and technology‐based solutions, such as various forms of carbon capture ...
Sabrina Mili +3 more
wiley +1 more source
Taxing Financial Transactions: An Assessment of Administrative Feasibility
IMF Working Papers, 2011 This paper considers how a tax on financial transactions could be applied to three broad and partially overlapping categories of financial instruments: (1) exchange-traded instruments; (2) over-the-counter instruments; and, (3) foreign exchange instruments.
openaire +2 more sources