Results 141 to 150 of about 1,927,042 (256)

Tax Reform in Slovakia [PDF]

open access: yes
The paper evaluates recent tax legislation in Slovakia, effected January 2004, according to principles of optimal taxation and optimal tax systems. The author evaluates Slovak tax reform with particular regard to personal income tax and commodity taxes ...
Radovan Chalupka
core  

Industrial Symbiosis as a Neglected Opportunity in Industrial Decarbonisation Pathways: Qualitative Insights From the Australian Manufacturing Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industrial symbiosis (IS) represents a key strategy for industrial decarbonisation (ID) by converting one industry's waste into valuable inputs for another, reducing emissions and resource extraction. Scientific studies have explored the concept, implementation approaches and theoretical foundations of IS.
Marzieh Dehghan Niri   +2 more
wiley   +1 more source

Aligning private incentives with societal goals in smallholder agriculture. [PDF]

open access: yesProc Natl Acad Sci U S A
Abate GT   +6 more
europepmc   +1 more source

The Total Fiscal Cost of Indirect Taxation: an Approximation Using Catalonia's Recent Input-output Table [PDF]

open access: yes
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  

Using Machine Learning to Predict Corporate Environmental Violation: A Stakeholder Pressure Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen   +4 more
wiley   +1 more source

2040 greenhouse gas reduction targets and energy transitions in line with the EU Green Deal. [PDF]

open access: yesNat Commun
Rodrigues R   +11 more
europepmc   +1 more source

Self-Selection and Pareto Efficient Taxation [PDF]

open access: yes
This paper analyzes the set of Pareto efficient tax structures. The formulation of the problem as one of self-selection not only shows more clearly the similarity between this problem and a number of other problems (such as optimal pricing of a ...
Joseph E. Stiglitz
core  

Compliance Without Transformation: A Systematic Review of Means‐Ends Decoupling in EPR and Implications for UK Packaging Reform

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Extended producer responsibility (EPR) has been widely adopted across European circular economy governance yet three decades of implementation reveal a persistent and underexplained gap between formal compliance and upstream environmental outcomes.
Cedric Marvin Nkiko, Ken Kaweesa
wiley   +1 more source

Legacies and successions tax law Law pamphlets

open access: yes, 1919
Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core  

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