Results 161 to 170 of about 404,855 (330)
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this paper is to expand research on the digital and sustainability transitions in firms by analyzing the effects of artificial intelligence (AI)‐based technologies and incorporating their connections to economic, social, and green innovation processes.
Joan Torrent‐Sellens +2 more
wiley +1 more source
The origin principle and the welfare gains from indirect tax harmonization [PDF]
, 1996 The purpose of this paper is to establish a parallelism between the analyses in Keen (1987,1989.a) referred to indirect tax harmonization when taxes are levied according to the destination principle and its counterpart when taxes are imposed on an origin
López García, Miguel Ángel
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Impacts of Direct and Indirect Tax Reforms in Vietnam: A CGE Analysis [PDF]
, 2019 Keshab Bhattarai +2 more
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates the impact of Fintech and green finance on enhancing sustainability performance through information technology governance. We collected questionnaires from 611 banking institutions in Nigeria, Ghana, and Cameroon from May to October 2024 and analyzed them with Partial Least Squares‐Structural Equation Modeling and ...
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Tax collection in Spain in the 18th century: the case of the “décima” [PDF]
If we compare the Castilian fiscal system with English, French or Dutch, two basic differences are apparent: in one hand, in England, France and Holland the fiscal system was a mixture of indirect taxes and direct taxes and in the other hand, the ...
Fernández-de-Pinedo, Nadia
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GOODS AND SERVICE TAX - A CURE TO ILLS OF EARLIER INDIRECT TAX REGIME
, 2022 Sunil Gupta, Sakshi Gupta
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Transitioning from linear flow resource management practices to a circular sanitation bioeconomy needs a transformative approach. In South Africa, the management of human excreta through resource recovery and reuse (RRR) has been widely researched and piloted.
William Musazura +2 more
wiley +1 more source
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
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