Results 161 to 170 of about 1,829,514 (358)
Review of: "Contribution of Indirect Taxes on Goods to Economic Growth of Pakistan (1972-2022)" [PDF]
Sudip Kumar Sinha
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Indirect Taxes for Redistribution: Should Necessity Goods be Favored? [PDF]
Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly ...
Pierre Pestieau, Robin Boadway
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Battery Energy, Volume 4, Issue 2, March 2025.Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities. ABSTRACT Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities.
Mohsen Alizadeh Afroozi +4 more
wiley +1 more source
Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle [PDF]
This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been derived when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately
Miguel Angel López-García
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Journal of Consumer Behaviour, Volume 24, Issue 2, Page 632-654, March 2025.ABSTRACT Existing research examines the relationship between personal life shocks and financial well‐being primarily through the lens of objective markers of the individual's financial situation (e.g., liquidity). Little attention has been paid to the relative roles of these objective markers and more intuitive or affect‐based factors in how an ...
Jordan Bell +2 more
wiley +1 more source
The Canadian Journal of Chemical Engineering, EarlyView.Supercritical water deasphalting. Abstract The removal of sulphur from heavy fuel oil (HFO) is essential to address environmental concerns and comply with the stringent regulations imposed by the International Maritime Organization (IMO) in 2020. Previously, the acceptable limit for sulphur was 3.5 wt.%, but it was recently changed to 0.5 wt.%.
Biswajit Saha +6 more
wiley +1 more source
Foreign (in)direct investment and corporate taxation [PDF]
This paper investigates the role of corporate taxation with respect to a multinational's investment decision, in which the multinational can pursue either a direct or an indirect investment strategy.
Wamser, Georg
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Industrial Sustainability Policies: Systematic Literature Review and Research Directions
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Public policies for industrial sustainability have proliferated in recent years, leading to a significant increase in research on the topic. Nevertheless, these studies remain fragmented, and a holistic, up‐to‐date map of research integrating current knowledge from the definition of the agenda setting and policy design to policy evaluation ...
Nunzia Zecchillo +2 more
wiley +1 more source
The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment [PDF]
We conduct a framed field experiment with 245 employed persons (no students) as subjects and a real tax, which is levied on the subjects' income from working in our real effort task. In our first three treatments, the net wage is constant but gross wages
Fochmann, Martin, Weimann, Joachim
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