Results 101 to 110 of about 271,194 (275)

The Government/Democrats’ package of changes in indirect taxes [PDF]

, 2000
Peter Dixon, Maureen T. Rimmer
openalex   +1 more source

Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993. [PDF]

Between 1988 and 1993 the Belgian personal income tax system and the indirect tax system have been reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the ...
André DECOSTER, Guy VAN CAMP
core  

Corporate Governance and Impact on Eco‐Efficiency: A Comparative Empirical Analysis on European Union and United States Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the governance drivers of a firm's eco‐efficiency. We measure eco‐efficiency using data envelopment analysis (DEA), emphasizing efficiency measures aimed at minimizing inputs and ensuring constant returns to scale (CRS model).
Pasquale Latella, Donato Morea, Giovanni Baldissarro, Gianpaolo Iazzolino, Stefania Veltri, Elisa Farinelli   +5 more
wiley   +1 more source

Differential Impact of Taxation on Food Items

Lahore Journal of Economics
In Pakistan, essential food items are exempted from indirect taxes to avoid any subsequent increase in their prices, with the goal of protecting the poor from a regressive tax burden.
Iffat Ara, Qazi Masood Ahmed
doaj  

BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIES [PDF]

Revista de Economia Contemporânea
: The objective of this study is to analyze whether the Brazilian tax model reinforces gender and class inequalities in the country. To do so, in addition to conducting a theoretical review, we analyze data from the Household Budget Survey (2017-2018 ...
Cristina Pereira Vieceli, Róber Iturriet Avila   +1 more
doaj   +1 more source

Actual Versus Potential Impact: Leveraging Life Cycle Assessment to Implement Business Models for Sustainability

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on business models for sustainability (BMfS) has primarily focused on the conceptual aspects and sustainability potential of BMfS rather than their actual impact. There is a need to understand whether BMfS have less environmental impact on society than conventional business models and in what context and conditions they can reduce ...
Emma Johnson, Oksana Mont
wiley   +1 more source

Cross-border Corporate Insolvency Law in India: Dealing with Insolvency in Multinational Group Companies—Determining Jurisdiction for Group Insolvencies

Vikalpa, 2020
Priya Misra
doaj   +1 more source

Indirect Taxes, Inflation and Inequality in Turkey [PDF]

, 2022
Selçuk GEMİCİOĞLU, Uğur Akkoç, Burça Kızılırmak   +2 more
openalex   +1 more source

On Selective Indirect Tax Reform in Developing Countries [PDF]

The current consensus on indirect tax reform in developing countries favors a reduction in trade taxes with an increase in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived from partial ...
Joseph E. Stiglitz, M. Shahe Emran
core  

Environmental Violation and Cost of Equity Capital—Evidence From Europe

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley   +1 more source