Results 61 to 70 of about 160,756 (322)
Brief Biosketch Prof.David GEE graduated in economics and politics and since 1974 has been working at the interface of science and policy-making, within occupational and environmental health, for trade unions, NGOs, and governmental organisations.
David Gee
doaj +1 more source
Is Targeted Tax Competition Less Harmful than its Remedies? [PDF]
Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread?
Janeba, Eckhard, Smart, Michael
core
ABSTRACT Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies (RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance.
Jose Antonio Cavero‐Rubio +1 more
wiley +1 more source
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley +1 more source
CFC rules in the context of the proposed CCCTB directive
In the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) there have been introduced a specific anti-abuse provisions, CFC rules. These rules are aimed at tax evasions and tax avoidance.
Veronika Sobotková
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Corporate Tax Systems and Tax Competitition in the EU New Member States [PDF]
This paper analyses the effects which tax competition has on corporate income taxation in the new European Union Member States. The panel analysis, which was conducted, did not determine the existence of tax competition in a form that can be called ...
Nika Sokol
core +1 more source
«Гонка уступок» в международной налоговой конкуренции [PDF]
Цель статьи заключается в рассмотрении концептуальных положений международной налоговой конкуренции и негативной экстерналии этого явления - «гонки уступок».
Sokolovska, O. V. +1 more
core +1 more source
Membrane Engineering for Battery Systems: Bridging Design Principles and Frontier Applications
The review emphasizes membrane separators' role in battery performance and safety, covering redox flow, lithium‐ion, and solid‐state batteries. It reviews advances in membrane materials (e.g., polymer electrolytes, hybrid composites) and ion transport mechanisms, while addressing challenges like dendrite growth and crossover losses.
Xiaoqun Zhou +3 more
wiley +1 more source
The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions [PDF]
The views on the welfare effects of tax competition differ widely. Some see the fiscal externalities as the cause for underprovision of public goods, while others see tax competition as means to reduce government inefficiencies.
Janeba, Eckhard, Schjelderup, Guttorm
core
The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?
ABSTRACT While the European Green Deal (EGD) has been widely recognized as a milestone in the EU's sustainability strategy, scholars disagree on the nature of the policy change it represents. Critics highlight its limited social and environmental ambitions, despite its portrayal as a “man on the moon” moment.
Ekaterina Domorenok, Franco Gatti
wiley +1 more source

