Results 201 to 210 of about 1,745,860 (409)
Monetary and fiscal policy aspects of indirect tax changes in a monetary union [PDF]
In recent years a number of European countries have shifted their tax structure more strongly towards indirect taxes, motivated, inter alia, by the intention to foster competitiveness.
Lipińska, Anna, von Thadden, Leopold
core
Climate Change Disclosure: A Conceptual Framework and Future Research Avenues
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Climate change disclosure (CCD hereafter) has received substantial academic attention for its alignment with the United Nations' sustainability development goals. Inspired by the growing attention to CCD, this study synthesises the extant CCD literature and proposes a novel conceptual framework incorporating multiple fields.
Syed Mahfujul Alam, Ericka Costa
wiley +1 more source
A Tax Mix Change to Reduce Greenhouse Gas Emissions [PDF]
Placing a price on greenhouse gas emissions using an emissions tax or auctioning tradable permits provide the least cost government intervention to reduce pollution. Initial effects of the charge on pollution include an increase in the relative prices of
Freebairn, John W.
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT A Chief Executive Officer (CEO) holds key responsibilities, including directing strategies, making crucial decisions, and leading the firm toward achieving its objectives. The success or failure of a company largely depends on its leadership and its commitment to sustainability, which are closely tied to the personalities of its key players ...
Isabel‐María García‐Sánchez +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 +5 more sources
GOODS AND SERVICE TAX - A CURE TO ILLS OF EARLIER INDIRECT TAX REGIME
, 2022 Sunil Gupta, Sakshi Gupta
openalex +1 more source
The Total Fiscal Cost of Indirect Taxation: an Approximation Using Catalonia's Recent Input-output Table [PDF]
In this note we quantify to what extent indirect taxation influences and distorts prices. To do so we use the networked accounting structure of the most recent input-output table of Catalonia, an autonomous region of Spain, to model price formation.
Ferran Sancho
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Accurate reporting on the sustainability of business value propositions must be supported by reliable data sources and sound methodologies such as life cycle assessment (LCA). Showing commitment to more responsible activity without quantifying business impacts, or quantifying them only partially, could fall into greenwashing practices.
Marco Ruggeri +3 more
wiley +1 more source
A Global Minimum Tax for Large Firms Only: Implications for Tax Competition [PDF]
arXivThe Global Minimum Tax (GMT) is applied only to firms above a certain size threshold, permitting countries to set differential tax rates for small and large firms. We analyze tax competition among multiple tax havens and a non-haven country for heterogeneous multinationals to evaluate the effects of this partial coverage of GMT.
arxiv
Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods? [PDF]
This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods.
Christos Kotsogiannis +2 more
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