Results 81 to 90 of about 1,362,188 (297)
British Educational Research Journal, EarlyView.Abstract In England, schools receive additional annual funding in proportion to the number of disadvantaged students that they enrol. This Pupil Premium funding is allocated by schools to help overcome educational disadvantage. According to Department for Education regulations, schools must report the evidence underpinning their spending allocations ...
Wenqing Chen +2 more
wiley +1 more source
General literacy and effective taxation system in Africa
Development Studies ResearchThis inquiry provides empirical evidence on the effect of general literacy on tax revenue mobilization in Africa over the period 1996–2021. This evidence is important given the low level of taxation in Africa and the lack of clarity on the nexus between ...
Dejene Mamo Bekana
doaj +1 more source
Indirect Taxation and Redistribution: The Scope of the Atkinson-Stiglitz Theorem [PDF]
The Atkinson-Stiglitz Theorem states that if labor is weakly separable from goods in household utility functions, differential commodity taxation should not be not part of an optimal redistributive tax system.
Pierre Pestieau, Robin Boadway
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Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
Tax reform and the natural resource industries [PDF]
Tax reforms passed by Federal Parliament in June 1999 include rationalising indirect taxes, a tax mix change, and a smaller fiscal surplus. The impact or first‐round effects on the natural resource industries indicate large gains.
Freebairn, John W.
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Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India [PDF]
The literature on tax evasion and its implication for optimal tax theory has concentrated on income tax evasion. The issue of commodity tax evasion has received relatively little attention even though it is important in many cases, especially in ...
Ray, R.
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Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Democracy, Trust and Taxes: Does Fiscal Equity Matter for Civic Engagement? [PDF]
Ovidius University Annals: Economic Sciences SeriesThe study analyses the relationship between objective tax fairness and civic engagement in the EU Member States. Using the turnout rate in the 2024 European Parliament elections as an indicator of civic spirit and constructing a composite indicator of ...
Lăcrămioara Mansour +2 more
doaj
Annapoorna and GST | The Weird follies of an imperfect indirect tax regime [PDF]
India’s first Goods and Services Tax (GST) regime with the aim of unifying and simplifying the nation’s complex indirect tax structure was introduced by the Modi government in July 2017. While in principle it would progressively streamline indirect taxes
Gopalakrishnan, Aryan, Mohan, Deepanshu
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