Results 151 to 160 of about 1,362,188 (297)

The Theory of Optimal Taxation: New Developments and Policy Relevance [PDF]

The theory of optimal taxation has often been criticized for being of little practical policy relevance, due to a lack of robust theoretical results. This paper argues that recent advances in optimal tax theory has made that theory easier to apply and ...
Peter Birch Sørensen
core  

Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte, Ewald Aschauer, Helmut Pernsteiner   +2 more
wiley   +1 more source

CONTRIBUTION OF INDIRECT TAXES

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
The work is based on the fact that at any time and in any society, taxation is regarded as undesirable for all taxpayers. The existence and it's manifestation is justified, because the operation of any company involves costs that must be covered by sufficient resources.
openaire   +1 more source

Taxpayers' perceptions and behavioral responses to GST 2.0 slab rationalization: evidence from MSMEs in the Indian automobile industry. [PDF]

Front Psychol
Sundari RM, Saravanabhavan N.
europepmc   +1 more source

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source

Equity in health financing in China: a national financing and benefit incidence analysis, 2013-2023. [PDF]

Lancet Reg Health West Pac
Chen T, Zhan P, Fu H.
europepmc   +1 more source

Demand for Fuel and its Consequences for Indirect Taxation: A Microeconomic View [PDF]

The author uses microeconomic theory, particularly demand theory, and econometrics to investigate the impact of proposed tax changes on the consumers. The effect of taxation can be investigated in two ways: the first possibility is to construct a multi ...
Michal Slavík
core  

Strategic Shift: The Power of Green Strategy on Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley   +1 more source

Trade Cooperation, Environmental Protection, and Sustainability: The Belt and Road Initiative Perspective. [PDF]

Glob Chall
Zhang YF, Wang H, Liu LJ, Xu WH, Qian XY.   +4 more
europepmc   +1 more source

An Optimal Tax System [PDF]

A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report’s general approach, drawing on a ...
Louis Kaplow
core