Results 111 to 120 of about 140,772 (291)
Tax Havens and Public International Law: The Case of the Netherlands Antilles [PDF]
, 2005 This paper identifies changes to tax havens’ legislation as a result of pressure from rich countries exercised through the OECD. It focuses on the specific situation of the Netherlands Antilles.
Cavalier, Georges A.
core +1 more source
Sustainable Development, EarlyView.ABSTRACT This paper presents a comprehensive policy framework for achieving Sustainable Development Goals 7 and 9 and evaluates the EU's carbon neutrality target for 2050. In this context, the effects of renewable energy consumption, energy R&D budget, energy taxes, and economic growth on the carbon footprint are examined for nine selected EU countries
Oguzhan Bozatli +3 more
wiley +1 more source
Emission Taxes and the Design of Refunding Schemes [PDF]
, 2000 We examine how emission taxes should be refunded to firms in order to create optimal incentives to invest in cleaner technologies. Since refunds cannot be made dependent on investments, an alternative way is to give back taxes to firms according to ...
Gersbach, Hans, Requate, Till
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The Strategic Logic of Biodiversity: Why Firms Invest in Nature‐Based Initiatives
Sustainable Development, EarlyView.ABSTRACT Biodiversity loss poses profound strategic and operational challenges for firms, yet management research offers limited evidence on which organisational mechanisms effectively reduce corporate biodiversity impacts. This study introduces the Biodiversity Strategy Configuration Framework (BSCF) to enhance the understanding of firm‐level ...
Post Raj Pokharel
wiley +1 more source
Tax co-ordination and the enlargement of the European Union [PDF]
, 1998 In this paper the concept of tax co-ordination within the European Union (EU) is discussed, in view of the coming enlargement of the EU. The tax externalities that possibly arise in a single market are analysed, as well as the ways these externalities ...
Groenendijk, Nico S.
core +2 more sources
Sustainable Development, EarlyView.ABSTRACT The pursuit of Sustainable Development Goals (SDGs) 7, 9, 12, and 13, centered on affordable clean energy, industrial innovation, responsible production, and climate action, has gained momentum across Latin American economies. However, the region continues to face the dual challenge of achieving economic growth while mitigating rising carbon ...
Agyemang Kwasi Sampene +2 more
wiley +1 more source
CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX [PDF]
The proper functioning of the European internal market would be impossible withoutfiscal harmonization. The main objective of fiscal harmonization process is the prevention ofdistortions of the competitive process and the attainment of an equitable ...
Ioan Lazar, Laura Lazar
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Sustainable Development, EarlyView.ABSTRACT Community‐based adaptation scholars and practitioners acknowledge that power asymmetries pose significant barriers to project impact. Nevertheless, there is little research on the role of the global political economy as the root cause of vulnerability.
Tom Selje, Alexandra Klepp, Boris Heinz
wiley +1 more source
Incentives and Information Exchange in International Taxation [PDF]
The exchange of taxpayer-specific information between national tax authorities has recently emerged as a key and controversial topic in international tax policy discussions, most notably with the OECD s harmful tax practices project and the EU s savings ...
Keen, M., Ligthart, J.E.
core +1 more source
Sustainable Development, EarlyView.ABSTRACT The role of diet in individual and planetary health is increasingly scrutinised as consumers are encouraged to make food choices that balance health and sustainability, particularly with beef. While prior research has considered reduction from the perspective of alternate product acceptance, the social context of beef is less understood. Media
Sean Tanner, Mary McCarthy, David Giles
wiley +1 more source