Results 71 to 80 of about 394,540 (302)
Eesti Majanduspoliitilised Väitlused, 2015 In many countries occur problems from unfunded mandates related to a shift of a function by an upper tier of government to lower rank governments without providing the lower one with financial means to perform these functions.
Peter Friedrich, Janno Reiljan
doaj +1 more source
Fiscal Equity In Federal Systems
, 2016 This paper examines the normative foundations of fiscal equalization an issue handled, apparently decisively, in a classic paper by James Buchanan (1950).
Brennan, Geoffrey, Pincus, Jonathan J.
core +1 more source
The Impact of Carbon Pricing on Corporate Sustainability: Evidence From the European Union
Business Strategy and the Environment, EarlyView.ABSTRACT The European Union (EU) has played a leading role in the fight against climate change. One mechanism used to meet the targets for global greenhouse gas (GHG) emission reductions is carbon pricing. A prominent example is the EU Emissions Trading System (EU‐ETS).
C. José García +2 more
wiley +1 more source
Corporate income taxation of multinationals and fiscal equalization [PDF]
, 2009 This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula ...
Liesegang, Caterina, Runkel, Marco
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro +4 more
wiley +1 more source
Determining General and Specific Purpose Transfers : An Integrated Approach [PDF]
This study attempts to provide an alternative methodology to calculate the horizontal equalization transfers. This methodology follows the Australian horizontal equalization principle using a panel model methodology where both revenue and expenditure ...
D.K.Srivastava, Richa Saraf
core +1 more source
Fiscal Equalization Schemes and Subcentral Government Borrowing
, 2016 Examining the cases of Canada, Germany, and Spain, the role played by fiscal equalization schemes in determining subnational borrowing was analyzed, and the link between regional governments’ primary fiscal balances and gross domestic product per capita ...
Salvador Barrios, Diego Martínez López
semanticscholar +1 more source
Artificial Intelligence and Environmental, Social, and Governance: A Hybrid Bibliometric Approach
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of research on artificial intelligence (AI) and Environmental, Social, and Governance (ESG) by creating a knowledge map of the field. Using a systematic–bibliometric approach, we quantitatively analyzed a total of 129 documents, which collectively were cited 4276 times (2017–2024).
Qiang (John) Wu +3 more
wiley +1 more source
Journal of Economics, Business & Accountancy Ventura, 2018 This study aims to determine the impacts of fiscal decentralization, institutional transformation, and regional revenue to the income disparity among the provinces in Indonesia.
Yohanes Maria Vianey Mudayen +1 more
doaj +1 more source
Federal Tax Competition and the Efficiency Consequences for Local Taxation of Revenue Equalization [PDF]
Recent work has shown that a system of equalization grants can limit tax competition among lower-level governments. The structure of such models, however, does not allow for the federal to be an active player but its role is being limited in the ...
Christos Kotsogiannis
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