Results 101 to 110 of about 404,855 (330)
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
Bør den indirekte pressestøtten gis som momsfritak eller skattefradrag?
Norsk Medietidsskrift, 2013 In many countries, newspapers receive indirect financial support through VAT exemption schemes. Recently, however, a tax credit scheme based on editorial costs has been suggested as an alternative.
Hans Jarle Kind, Jarle Møen
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the governance drivers of a firm's eco‐efficiency. We measure eco‐efficiency using data envelopment analysis (DEA), emphasizing efficiency measures aimed at minimizing inputs and ensuring constant returns to scale (CRS model).
Pasquale Latella +5 more
wiley +1 more source
Democracy, Trust and Taxes: Does Fiscal Equity Matter for Civic Engagement? [PDF]
Ovidius University Annals: Economic Sciences SeriesThe study analyses the relationship between objective tax fairness and civic engagement in the EU Member States. Using the turnout rate in the 2024 European Parliament elections as an indicator of civic spirit and constructing a composite indicator of ...
Lăcrămioara Mansour +2 more
doaj
The evolution of aggregate stock ownership : [Version December 2010] [PDF]
, 2011 Since World War II, direct stock ownership by households has largely been replaced by indirect stock ownership by financial institutions. We argue that tax policy is the driving force.
Rydqvist, Kristian +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Research on business models for sustainability (BMfS) has primarily focused on the conceptual aspects and sustainability potential of BMfS rather than their actual impact. There is a need to understand whether BMfS have less environmental impact on society than conventional business models and in what context and conditions they can reduce ...
Emma Johnson, Oksana Mont
wiley +1 more source
Modelling value-added tax in the presence of multiproduction and differentiated exemptions [PDF]
We develop a framework for economy-wide modelling of value-added tax systems. Our framework models a number of complexities of VAT systems as they are implemented by tax agencies.
Giesecke, James A., Tran, Nhi Hoang
core +1 more source
Environmental Violation and Cost of Equity Capital—Evidence From Europe
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley +1 more source
Welfare consequences of a recent tax reform in Mexico [PDF]
This paper evaluates the indirect tax reforms that took place in México in 1995 and 1998, focusing on their impact on welfare at the household and social levels.
Carlos M. Urzúa
core
The Government/Democrats’ package of changes in indirect taxes [PDF]
, 2000 Peter Dixon, Maureen T. Rimmer
openalex +1 more source