Results 91 to 100 of about 1,829,514 (358)
Measuring the Impact of Price Changes of Goods and Services on Poverty in Iran [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2008 Subsidies and indirect taxes are important instruments in order to implement government policy aimed at poverty reduction. This paper develops a methodology to assess subsidies and indirect taxes from poverty reduction aspect.
Khosrow Piraee,, Mohammad Reza Shahsavar
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu +4 more
wiley +1 more source
Indirect tax reform and the role of exemptions [PDF]
This paper examines the question of whether indirect tax rates should be uniform, using four different modelling strategies. First, marginal tax reform is examined.
John Creedy
core
Business Strategy and the Environment, EarlyView.ABSTRACT Green innovation is increasingly recognized as a critical strategy for small‐ and medium‐sized enterprises (SMEs) to enhance sustainable performance. Drawing on the natural resource‐based view (NRBV), this study examines the impact of green innovation on sustainable performance and the mediating roles of green knowledge sharing and green ...
Sikandar Rahman +4 more
wiley +1 more source
Between-Group Transfers and Poverty-Reducing Tax Reforms [PDF]
In this paper, we propose the conception of within-group CD-curve, to apprehend the impact of indirect tax reforms on truncated distributions of consumption expenditures.
Makdissi, Paul, Mussard, Stéphane
core
Circular Economy: A Pathway to Integrated Value Creation for Business and Society
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro +1 more
wiley +1 more source
Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-1993. [PDF]
Between 1988 and 1993 the Belgian personal income tax system and the indirect tax system have been reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the ...
Decoster, André, Van Camp, Guy
core +3 more sources
Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi +3 more
wiley +1 more source
Historical Perspective on Indirect Taxes in India: With Special Reference to GST
, 2023 Poorva Gupta, Prof. Bindu Jindal
openalex +2 more sources
General literacy and effective taxation system in Africa
Development Studies ResearchThis inquiry provides empirical evidence on the effect of general literacy on tax revenue mobilization in Africa over the period 1996–2021. This evidence is important given the low level of taxation in Africa and the lack of clarity on the nexus between ...
Dejene Mamo Bekana
doaj +1 more source