Results 131 to 140 of about 1,755,488 (383)
The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India [PDF]
The literature on tax evasion and its implication for optimal tax theory has concentrated on income tax evasion. The issue of commodity tax evasion has received relatively little attention even though it is important in many cases, especially in ...
Ray, R.
core +1 more source
Indirect Taxes, Inflation and Inequality in Turkey [PDF]
, 2022 Selçuk GEMİCİOĞLU +2 more
openalex +1 more source
Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello +2 more
wiley +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
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
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
Optimal indirect taxation with a restricted number of tax rates [PDF]
, 2006 Pascal Belan, Stéphane Gauthier
openalex +1 more source
Piecemeal Modeling of the Effects of Joint Direct and Indirect Tax Reforms [PDF]
, 2023 Bart Capéau +2 more
openalex +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
Tax Progressivity in Developing Countries: Redistributive Reforms to Indirect Taxation [PDF]
, 2023 Stuart Barker
openalex +1 more source