Results 141 to 150 of about 403,781 (375)
Optimal indirect taxation with a restricted number of tax rates [PDF]
, 2006 Pascal Belan, Stéphane Gauthier
openalex +1 more source
Redistributive effects in a dual income tax system [PDF]
Equity issues of the dual income tax have been left aside in the field of economics. Since a dual income tax needs different modelling than a comprehensive one this paper offers firstly a quantitative framework to measure redistributive effects; it turns
Arnaldur Sölvi Kristjánsson
core
Tax Mechanisms and Gradient Flows [PDF]
arXiv, 2019 We demonstrate how a static optimal income taxation problem can be analyzed using dynamical methods. Specifically, we show that the taxation problem is intimately connected to the heat equation. Our first result is a new property of the optimal tax which we call the fairness principle.
arxiv
Business Strategy and the Environment, EarlyView.ABSTRACT The transition towards a circular economy requires companies to innovate their ways of doing business by giving rise to circular business models (CBMs). The literature on the topic is wide with a focus on both macro and micro aspects. However, only a few studies in CBM research have attempted to adopt an integrated micro–macro perspective ...
Francesco Cafforio +2 more
wiley +1 more source
Tax quota development in the Czech Republic and in the European Union [PDF]
Eurostat and OECD regularly publish data concerning a tax burden in particular countries. Tax quota (compound tax quota) is used as a basic international comparative indicator, which determines a ratio of taxes in the gross domestic product.
Szarowska, Irena
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Business Strategy and the Environment, EarlyView.ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison +3 more
wiley +1 more source
Indirect Taxes and Social Policy: Distributional Impact of Alternative Financing of Social Security [PDF]
, 2007 André Decoster +2 more
openalex +1 more source
Tax Progressivity in Developing Countries: Redistributive Reforms to Indirect Taxation [PDF]
, 2023 Stuart Barker
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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,
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Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage +2 more
wiley +1 more source