Results 81 to 90 of about 2,557,701 (403)

Nudging Nutrition: Lessons from the Danish "Fat Tax" [PDF]

open access: yesarXiv, 2023
In October 2011, Denmark introduced the world's first and, to date, only tax targeting saturated fat. However, this tax was subsequently abolished in January 2013. Leveraging exogenous variation from untaxed Northern-German consumers, we employ a difference-in-differences approach to estimate the causal effects of both the implementation and repeal of ...
arxiv  

Municipality and income tax [PDF]

open access: yesAnnual Center Review, 2017
This article is a brief insight into the issue of income tax and its relation to the municipalities. Firstly, the Authors present some basic information about the income tax and the new Act on the Income Tax. Further, budgets of municipalities are described, where attention is focused especially on the revenues of municipalities from the income tax ...
Chábová Nikola, Kubenková Kateřina
openaire   +2 more sources

Incorporating economic multipliers in a bid adjustment algorithm for public food procurement decision making

open access: yesApplied Economic Perspectives and Policy, EarlyView.
Abstract We present an adjusted bid price mechanism that incorporates economic multiplier effects in public food procurement decision making. Under Input–Output model assumptions, the algorithm estimates enhanced tax revenues to state governments through multiplier effects associated with in‐state supplier purchasing.
Todd M. Schmit, Xiaoyan Liu
wiley   +1 more source

The strategic choice of payment method in takeovers: The role of environmental, social and governance performance

open access: yesBusiness Strategy and the Environment, Volume 32, Issue 1, Page 200-219, January 2023., 2023
Abstract Payment method choice in takeovers is mainly driven by both asymmetric information between the acquirer and the target and the acquirer's financial capability. In this paper, we examine whether increased transparency and better access to finance induced by environmental, social and governance (ESG) performance are associated with the strategic
Mussa Hussaini, Ugo Rigoni, Paolo Perego
wiley   +1 more source

Economic Growth Effects of Fiscal Policy in South Africa: Empirical Evidence from Personal Income Tax

open access: yesInternational Journal of Economics and Financial Issues
This study determined economic growth effects of fiscal policy in South Africa. Particular attention was paid to effects of personal income tax on economic growth for the period 1993Q3 -2022Q4. The influence of personal income tax on economic growth was
Lavisa Tala
doaj   +1 more source

Compliance with income tax administration among micro, small and medium enterprises in Ghana

open access: yesCogent Economics & Finance, 2020
In a developing country like Ghana, Micro, Small, and Medium Scale Enterprises (MSMEs) play an important role in the socio-economic development of the economy.
Charles Peprah   +2 more
doaj   +1 more source

Tax Rates and Tax Evasion: Evidence from California Amnesty Data [PDF]

open access: yes, 1990
The effect of marginal tax rates on income tax evasion is examined using data from the California Tax Amnesty Program, which provided amnesty for people who had not filed returns, had filed inaccurate returns, or were delinquent in paying their tax ...
Crane, Steven E, Nourzad, Farrokh
core   +1 more source

Taxing High-Income Earners: Tax Avoidance and Mobility

open access: yes, 2017
The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers ...
Alejandro Esteller‐Moré   +2 more
semanticscholar   +1 more source

The stability of income inequality in Brazil, 2006-2012: an estimate using income tax data and household surveys.

open access: yesCiência & Saúde Coletiva, 2015
OBJECT the level and evolution of income inequality among adults in Brazil between 2006 and 2012. OBJECTIVES to calculate the level of inequality, its trend over the years and the share of income growth appropriated by different social groups ...
Marcelo Medeiros   +2 more
semanticscholar   +1 more source

A Detailed Comprehensive Role of Digital Technologies in Green Finance Initiative for Net‐Zero Energy Transition

open access: yesAdvanced Energy and Sustainability Research, EarlyView.
This study aims to provide actionable recommendations for leveraging digital innovation for the achievement of scalable, equitable, and transparent Net Zero Energy Transition by offering actionable recommendations. As a result of this comprehensive analysis, the review highlights the critical interplay between digital technologies and GF as vital ...
Furkan Ahmad   +3 more
wiley   +1 more source

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