Results 1 to 10 of about 167,046 (105)
China's Internet sector reforms and the rise of ESG in the state techno‐nationalist agenda
Abstract From 2020 onward, sweeping reforms were implemented in China's domestic Internet sector that stirred debate about its future. Analyzing all Chinese government policies and penalties issued on domestic Internet enterprises from 2020 to 2022, this article provides the first systematic account of the authoritative themes that guided the design of
Anson Au
wiley +1 more source
Gender‐based impacts of COVID‐19 in Sub‐Saharan Africa
Abstract The lasting educational and economic impacts of COVID‐19 have disproportionally disadvantaged girls on the fringes of society, extending beyond the period of imposed lockdowns. This study delves deeper into the education, socio‐economic, and gender‐specific effects of the COVID‐19 pandemic within the context of Sub‐Saharan Africa (SSA).
Helen Onyeaka +4 more
wiley +1 more source
Experimental evidence of the impact of framing of actors and victims in conservation narratives
Abstract Media narratives play a crucial role in framing marine conservation dilemmas by depicting human actors, such as fish consumers or the fishing industry, as responsible for negative effects of their actions on species and ecosystems. However, there is little evidence documenting how such narratives affect preferences for reducing bycatch ...
Ganga Shreedhar, Laura Thomas‐Walters
wiley +1 more source
Resumen La reventa de gasolina brasilera en la frontera Venezuela–Brasil es un acontecimiento emergente que facilita el entendimiento sociopolítico nuevo de las estrategias de sobrevivencia locales más allá de la resiliencia social e informalidad en tiempos de crisis.
Morelia Morillo Ramos, Eva van Roekel
wiley +1 more source
Abstract The paper estimates the consequences for tax revenue and income distribution of the removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during the 2013 tax year. The paper concludes that the removal of all the tax expenditures analyzed would increase revenue by €24,457 million (37.9% of the IRPF actual collection),
Julio López‐Laborda +2 more
wiley +1 more source
Abstract Spending time in nature is one potential way to cope with the negative physical and psychological health impacts from major stressful life events. In 2020, a large fraction of the global population was impacted by restrictions to contain the spread of the COVID‐19 outbreak, a period characterised by marked health risks and behavioural changes.
Violeta Berdejo‐Espinola +5 more
wiley +1 more source
La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011 [PDF]
Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales.
Carmona Ibáñez, Pedro +2 more
core +7 more sources
ANÁLISIS DE LOS DATOS ESTADÍSTICOS DEL IMPUESTO SOBRE SOCIEDADES [PDF]
La crisis económica está teniendo un gran impacto en la recaudación tributaria en España. La recaudación del Impuesto sobre Sociedades ha caído un 52% en términos de caja. Entre 2007 y 2009 la caída fue más intensa.
Jesús Gascón Catalán
doaj +1 more source
Análisis comparativo de la tributación empresarial en los países de la zona euro durante el período 2000-2013 [PDF]
Tradicionalmente, algunos países han utilizado el impuesto sobre los beneficios empresariales como una vía para, partiendo de unos tipos relativamente elevados, fomentar determinadas actividades mediante incentivos o bonificaciones fiscales que ...
Barberá Martí, Antonio +1 more
core +3 more sources

