Results 181 to 190 of about 404,855 (330)
Poverty-Decreasing Indirect Tax Reforms: Evidence from Tunisia [PDF]
This paper suggests a methodology to identify socially-desirable directions for poverty-alleviating tax reforms. The cost-benefit ratio of increasing any commodity-tax rate is derived from the minimization of a poverty measure subject to a revenue ...
Jean-Yves Duclos, Sami Bibi
core
REDISTRIBUTIVE EFFECTS OF INDIRECT TAXES IN TURKEY 2003
, 2008 Özlem Albayrak
openalex +1 more source
Indirect methods of estimating tax liabilities theoretical and practical aspects
, 2023 Vlad Vlaicu
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Circular economy (CE) is championed as a sustainability solution, promoting reuse, recycling and resource efficiency to reduce environmental harm. However, CE innovations can trigger a rebound effect (RE), where lower costs stimulate higher consumption and production, paradoxically negating sustainability gains.
Erez Yerushalmi, Krishnendu Saha
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
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the prevailing discourses on the importance of environmental policy and regulation on emission control, related theoretical and empirical developments are lacking. Using institutional theory, we propose that environmental policy and regulation contribute to emission control by integrating environmental impact exposure into decision ...
Emmanuel Senior Tenakwah +3 more
wiley +1 more source
Bureaucracy and Corruption Taxation Proof [PDF]
Using the Principal-Agent-Supervisor paradigm, we examine in this paper how a tax collection agency changes optimal schemes in order to lessen the occurrence of bribery between the tax collector and the taxpayer. The Principal, who maximizes the expected
Jellal, Mohamed
core +1 more source
Examining Airlines' Environmental and Social Disclosure: Does Board Gender Diversity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the influence of board gender diversity (BGD) on environmental and social disclosure (ESD) within the airline industry, an area that remains underexplored despite increasing stakeholder scrutiny. We apply automated textual analysis to annual reports of Skytrax's top global airlines from 2016 to 2022 to measure the ...
Enoch Opare Mintah +2 more
wiley +1 more source
Shifting the tax burden: from direct to indirect tax [PDF]
, 2005 A consumption tax amounts to exempt savings from taxation. As such, it would have important distributional effects, first of all from the poor to the rich, but also towards capital intensive industries; and intergenerational, away from the very young (students) and the old.
openaire +4 more sources
Sugar, power and policy: The political economy of a health and economic 'win-win' in Fiji's sugar-sweetened beverage tax. [PDF]
Global HealthElliott LM +4 more
europepmc +1 more source