Results 101 to 110 of about 839,118 (237)

Indirect taxation in the European Union [PDF]

open access: yes, 2007
Indirect taxes are levied on the production and consumption of goods and services. They influence the retail price, and hence affect patterns of trade and consumption. Indirect taxes are ultimately paid by the final consumer.
Ene, Sebastian, Micuda, Dan
core   +1 more source

Taxation in Romania - News and Perspectives [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2011
The constant motion in which the economic environment is found, the financial implications of the economic crisis on it, the need to correlate the existing legislative provisions in functional structures, the increasing need of the state for ...
DOBROTĂ GABRIELA   +1 more
doaj  

Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard   +5 more
wiley   +1 more source

An Econometric Approach on Shadow economy in European countries [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2019
The present article investigates the relationship between shadow economy as a percentage of GDP, direct and indirect taxes, taxes centralized by the government, personal and corporate income taxes, value added taxes.
PETRIC Nicolae
doaj  

Indirect taxes and social policy: Distributional impact of alternative financing of social security [PDF]

open access: yes, 2007
The role of indirect taxes in social policy is investigated by 1) comparing the distributional pattern of indirect taxes with the one of personal income taxes and social security contributions; 2) calculating the indirect tax liabilities for recipients
Decoster, André   +2 more
core  

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui   +1 more
wiley   +1 more source

Marginal Tax Reform, Externalities and Income Distribution [PDF]

open access: yes
The paper examines welfare improving and revenue neutral directions marginal policy reforms for an economy with nonidentical individuals and an externality that has a feedback effect on the consumption of taxed goods.
Stef Proost, Inge Mayeres
core   +2 more sources

PUBLIC DEBT - THEORETICAL CONSIDERATIONS [PDF]

open access: yesChallenges of the Knowledge Society, 2018
The article presents a point of view regarding the public debt management, in theoretical terms, characterized by a critical analysis both economically, financially and socially.
Petre POPEANGA, Carmen BRAGADIREANU
doaj  

Foreign Direct Investment in a World of Multiple Taxes [PDF]

open access: yes
While governments have multiple tax instruments available to them, studies of the effect of tax policy on the locational decisions of multinationals typically focus exclusively on host country corporate income tax rates and their interaction with home ...
Mihir A. Desai, James R. Hines Jr.
core  

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav   +4 more
wiley   +1 more source

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