Results 131 to 140 of about 289,562 (299)
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
Taxing issues with privatization : a checklist [PDF]
Privatization has been a popular strategy for improving efficiency in both market and transition economies. The literature on privatization includes broad discussions of pricing techniques but overlooks tax issues. In reality, a state-owned company loses
Chen, Duanjie +2 more
core
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
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Never Hanging Defendants Out to Dry: Preserving the Policy Behind the Statute of Limitations in Money Laundering Conspiracies [PDF]
, 2010 How should conspiracies to commit money laundering that rely on stale evidence be handled by the federal government? Marusarz argues that an amendment to the Money Laundering Control Act is needed to preserve a defendant’s interest in having a conspiracy
Marusarz, David
core +1 more source
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +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
Losing the War Against Dirty Money: Rethinking Global Standards on Preventing Money Laundering and Terrorism Financing [PDF]
, 2011 Following a brief overview in Part I.A of the overall system to prevent money laundering, Part I.B describes the role of the private sector, which is to identify customers, create a profile of their legitimate activities, keep detailed records of clients
Gordon, Richard K.
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +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 ...
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doaj +1 more source