Results 141 to 150 of about 290,570 (324)
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Exchange of Information in the Field of Indirect Taxes [PDF]
Lennart van Verseveld
openalex +1 more source
Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities. ABSTRACT Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities.
Mohsen Alizadeh Afroozi +4 more
wiley +1 more source
Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?
Ουράνια Καρακώστα +2 more
openalex +1 more source
ABSTRACT Existing research examines the relationship between personal life shocks and financial well‐being primarily through the lens of objective markers of the individual's financial situation (e.g., liquidity). Little attention has been paid to the relative roles of these objective markers and more intuitive or affect‐based factors in how an ...
Jordan Bell +2 more
wiley +1 more source
Bureaucracy and Corruption Taxation Proof [PDF]
Using the Principal-Agent-Supervisor paradigm, we examine in this paper how a tax collection agency changes optimal schemes in order to lessen the occurrence of bribery between the tax collector and the taxpayer. The Principal, who maximizes the expected
Jellal, Mohamed
core +1 more source
Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets. ESRI WP496. February 2015 [PDF]
Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of both direct and indirect taxes. There are, however, limits on the amount of data that can be gathered by any one survey.
Callan, Tim, Savage, Michael
core
ABSTRACT This study examines the impact of self‐checkout technology implementation on B2B customer shopping behavior using a novel methodological approach that combines propensity score matching with difference‐in‐differences analysis on actual point‐of‐sale transaction data.
Jindřich Špička +1 more
wiley +1 more source
INTERACTION OF INDIRECT TAXES AND INFLATION: THE CASE OF TURKEY
Mustafa Göktuğ Kaya +2 more
openalex +2 more sources

