Results 111 to 120 of about 290,570 (324)

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  

Tax revenues in the EU and Ukraine: structure and main trends [PDF]

open access: yes, 2018
Analysis of the ratio of direct and indirect taxes in the tax systems of the European Union (EU) and Ukraine is carried out in the paper. The results of the study testify that because of differing national tax structures, indirect taxes, direct taxes and
Marynenko, Nataliia
core  

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat   +4 more
wiley   +1 more source

Reforma tributária, crescimento e distribuição de renda no Brasil: lições de um modelo de equilíbrio geral computável

open access: yesEconomia Aplicada, 2003
This work analysis the effects of an alternative tributary reforms in the economic growth and in the income distribution applying a model of computable general equilibrium.
Adelar Fochezatto
doaj  

Who Pays Indirect Taxes in Russia? [PDF]

open access: yes
indirect taxes, microsimulation, progressivity, Russia, tax reform ...
Decoster, Andre, Verbina, Inna
core  

Environmental Performance Drivers: A Political Cost Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain   +2 more
wiley   +1 more source

Taxes, Status Goods, and Piracy [PDF]

open access: yes
This paper studies the design of indirect redistributive taxation and of corrective taxation, as well as the formation of equilibrium indirect tax policies via a political process, in the presence of status goods, allowing for the possibility that ...
Alessandro Balestrino
core  

Sustainability Practices in SMEs: An Explorative Study on Ethnic Minority–Owned SMEs in the United Kingdom

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The application of firm sustainability practices (FSP) in ethnic minority–owned small and medium–sized enterprises (ESMEs) has received significantly less scholarly focus, making ESME FSP an emerging academic field. This study aims to explore the factors influencing ethnic minority–owned SMEs involved in FSP and identify the factors hindering ...
Nurul Islam   +2 more
wiley   +1 more source

The Impact of Fiscal Policy on Income Inequality: A Case Study of Pakistan

open access: yesLahore Journal of Economics
This study investigates the impact of various fiscal policy instruments on the income inequality of Pakistan using an Auto Regressive Distributed Lag (ARDL) model on annual data.
Suhrab Khan* and Ihtsham ul Haq Padda
doaj  

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