Results 151 to 160 of about 1,745,860 (409)

Using deep Q-learning to understand the tax evasion behavior of risk-averse firms [PDF]

arXiv, 2018
Designing tax policies that are effective in curbing tax evasion and maximize state revenues requires a rigorous understanding of taxpayer behavior. This work explores the problem of determining the strategy a self-interested, risk-averse tax entity is expected to follow, as it "navigates" - in the context of a Markov Decision Process - a government ...
arxiv  

Indirect Taxes, Inflation and Inequality in Turkey [PDF]

, 2022
Selçuk GEMİCİOĞLU, Uğur Akkoç, Burça Kızılırmak   +2 more
openalex   +1 more source

Corporate Governance and Impact on Eco‐Efficiency: A Comparative Empirical Analysis on European Union and United States Listed Companies

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, Donato Morea, Giovanni Baldissarro, Gianpaolo Iazzolino, Stefania Veltri, Elisa Farinelli   +5 more
wiley   +1 more source

Institutions of public judgment established by social contract and taxation [PDF]

arXiv
Indirect reciprocity is a plausible mechanism for sustaining cooperation: people cooperate with those who have a good reputation, which can be acquired by helping others. However, this mechanism requires the population to agree on who has good or bad moral standing.
arxiv  

Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988–93 [PDF]

, 2001
André Decoster, Guy Van Camp
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  

Actual Versus Potential Impact: Leveraging Life Cycle Assessment to Implement Business Models for Sustainability

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

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 ...
André DECOSTER, Guy VAN CAMP
core   +3 more sources

Piecemeal Modeling of the Effects of Joint Direct and Indirect Tax Reforms [PDF]

, 2023
Bart Capéau, André Decoster, Stijn Van Houtven   +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