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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
WAREHOUSE TRANSFERS AND FISCAL FRAUD [PDF]
Annals of the University of Oradea: Economic Science, 2015 The fraud and fiscal evasion phenomenon generate indisputable negative effects, which are felt directly on the level of fiscal receipts earnings, determining major distortions in the market’s functioning mechanism.
Stanciu Dorica
doaj
Tax Structure and Economic Growth: New Empirical Evidence from the European Union
Journal of Tax ReformThe impact of taxation on economic growth is a controversial issue in the academic literature, with no consensus yet reached on the optimal tax burden and growth-supportive tax structure. This study aims to contribute new empirical evidence regarding the
D. Stoilova +4 more
semanticscholar +1 more source
Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run [PDF]
Optimal tax theory has shown that, under weak assumptions, indirect taxation such as production subsidies, tariffs, or differentiated commodity taxation, are sub-optimal and that redistribution should be achieved solely with the direct income tax ...
Emmanuel Saez
core
Political and institutional determinants of the tax mix : an empirical investigation for OECD countries [PDF]
, 1999 Modern tax systems show a mix of direct and indirect taxes. However, it is difficult if not impossible to explain actual tax systems on the ba-sis of optimality conditions. Political and institutional factors are some-times argued to explain the presence
Haan, Jakob de,, Volkerink, Bjørn,
core +1 more source
Exploring the Impact of Circular Economy Practices on Corporate Performance: A Global Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how the adoption of circular economy practices influences the financial performance of companies in the Food and Health Products sector, a strategically important industry for health, nutrition, and sustainability. Using panel data regression models applied to an international sample of 1081 listed firms over the period
Lavinia Conca +2 more
wiley +1 more source
Foreign Direct Investment in a World of Multiple Taxes [PDF]
While governments have multiple tax instruments available to them, studies of the effect of tax policy on the locational decisions of multinationals typically focus exclusively on host country corporate income tax rates and their interaction with home ...
James R. Hines Jr., Mihir A. Desai
core
Taxation reforms and changes in revenue assignments in China [PDF]
, 2004 The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which accrues to local governments, and ...
Ahmad, Ehtisham +2 more
core +1 more source
Antecedents and Moderators for Creating Shared Value in Startups
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the factors determining Creating Shared Value (CSV), validating a conceptual model that integrates external and internal antecedents, moderating variables, and outcomes. Based on a sample of 236 startups operating in the Spanish market, a scale was developed and validated to measure CSV and test the proposed model.
Jonathan Cuevas‐Lizama +1 more
wiley +1 more source