Results 71 to 80 of about 9,930 (299)
Do We Now Collect Any Revenue From Taxing Capital Income? [PDF]
The U.S. income tax has long been recognized as a hybrid of an income and consumption tax, with elements that do not fit naturally into either pure system.
Roger H. Gordon +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
TAX POLICY IN SERBIAN AGRICULTURE
Ekonomika Poljoprivrede (1979), 2013 In paper was analysed tax policy in agriculture of Serbia. Tax policy was observed through the current legal framework, as like: Individual Income Tax Law and Corporate Profit Tax Law.
Zoran Simonović +2 more
doaj
Tobacco Induced Diseases, 2018 Background The shift from State oversight to contractual farming mandated by law in 2002 as a structural adjustment conditionality has had destructive impact on Turkish tobacco agriculture: Transnational tobacco companies (TTCs) gained control by being ...
Efza Evrengil
doaj +1 more source
Dual Income Taxation: Why and how? [PDF]
The dual income tax combines a progressive tax schedule for labour income with a low flat tax rate on capital income and corporate income. This paper restates the case for the dual income tax and discusses alternative methods of taxing business income ...
Peter Birch Sørensen
core
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source
AGRICULTURAL TAX SYSTEM IN POLAND AND DIRECTIONS OF THE CHANGES
Contemporary Economy, 2014 A research problem taken in the article is a question, whether legal solutions applied in the Polish system of the taxation of agriculture have an appropriate shape and whether this system is optimal?
Marzena Malewska
doaj
Economic conditions of Hungarian agricultural producers in 1990s
Agricultural Economics (AGRICECON), 2004 The main aims of this study are to describe how much the economic role of agriculture decreased, and this decrease comes mainly from some economic difficulties, for example weak income position of producers based on weak capital accumulation.
L. Szabó, J.S. Zsarnóczai
doaj +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Taxes and Tax Reform in Ethiopia, 1990-2003 [PDF]
tax reform, fiscal policy, distribution of income, incidence analysis, Ethiopia ...
Geda, Alemayehu, Shimeles, Abebe
core