Results 121 to 130 of about 140,527 (334)

Recent trends in corporate income tax [PDF]

The article describes the recent international developments regarding the corporate income tax and the way in which the Belgian government is trying to respond. For this purpose, it begins by discussing the various indicators which measure the tax burden
K. Van Cauter, L. Van Meensel
core  

Lifecycle‐Based Governance to Build Reliable Ethical AI Systems

Systems Research and Behavioral Science, EarlyView.
ABSTRACT Artificial intelligence (AI) systems represent a paradigm shift in technological capabilities, offering transformative potential across industries while introducing novel governance and implementation challenges. This paper presents a comprehensive framework for understanding AI systems through three critical dimensions: trustworthiness ...
Maikel Leon
wiley   +1 more source

Impact of Technological Innovation, Environmental Policy, and Policy Inclusion on Renewable Energy Adoption in Sub‐Sahara Africa

Thunderbird International Business Review, EarlyView.
ABSTRACT This study investigates the factors influencing renewable energy consumption and renewable electricity in Sub‐Sahara Africa (SSA) using the Lewbel 2SLS approach, panel quantile regression and Driscoll and Kraay estimator. It focuses on a panel dataset covering 41 countries from 1998 to 2020.
Emmanuel K. Manu, Simplice A. Asongu
wiley   +1 more source

Including Harvested Grain Biogenic CO2 to Address a Critical Flaw in Climate Accounting

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT The international climate accounting system excludes both the biogenic CO2 sequestered in harvested crops and the biogenic CO2 emissions that occur when grain is digested or burned as biofuel. Despite being described in the literature as a critical flaw in climate accounting all parties within the United Nations Framework Convention on Climate
Richard S. Gray
wiley   +1 more source

What can we learn from disability policy to advance our understanding of how to operationalise intersectionality in Australian policy frameworks?

Australian Journal of Public Administration, EarlyView.
Abstract Intersectional theory recognises inequity is rarely the result of one social identity; social identities, and their interaction with context and power relations, offer some protective factors, while marginalises others. Taking an intersectional approach to social policy has the potential to provide deeper insights in terms of identifying and ...
Shona Bates, Rosemary Kayess, Ilan Katz
wiley   +1 more source

Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?

British Journal of Management, EarlyView.
Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto, Indrarini Laksmana, Hoyoung Kim, Sergio Garcia‐Vega, Andreas G.F. Hoepner   +4 more
wiley   +1 more source

The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption. [PDF]

, 2007
For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax ...
Picciotto, Salomone
core  

Food Waste as a Property Problem

The Modern Law Review, EarlyView.
Within a more general context of ‘overconsumption’, the United Nations estimates that annually 11.39 per cent of total global food production is wasted by households, and UN Sustainable Development Goal (SDG) 12.3 declares thoroughgoing ambitions to halve food waste by 2030. This article argues that existing efforts to address this global challenge are
Bróna McNeill, Robin Hickey
wiley   +1 more source

FDI and taxation: a meta-Ssudy [PDF]

, 2009
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful.
Feld, Lars P., Heckemeyer, Jost Henrich
core  

Effects of Green Finance on Economic Growth and Renewable Energy in Developing Countries: A Panel Cointegration Analysis

Natural Resources Forum, EarlyView.
ABSTRACT This empirical study examines the impact of green finance on economic growth and renewable energy in a group of 76 developing nations in 2010–2019. Results from a cointegration analysis, vector error correction model, and Granger causality test confirm a cointegrating relationship between green finance, renewable energy, economic growth, and ...
Xuan‐Hoa Nghiem, Walid Bakry, Girijasankar Mallik   +2 more
wiley   +1 more source