Results 151 to 160 of about 271,194 (275)
Who Pays Indirect Taxes in Russia? [PDF]
indirect taxes, microsimulation, progressivity, Russia, tax reform ...
Decoster, Andre, Verbina, Inna
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Does It Pay to Be Green? A Total Quality Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT The question of whether, when, and how efforts for better corporate environmental performance (CEP) improve corporate financial performance (CFP) remains controversial. We revisit this question from a total quality perspective, which unites previous research and highlights interdependencies between mediators of the CEP–CFP relationship.
Christine Reitmaier +3 more
wiley +1 more source
LABOUR TAXATION IN THE EUROPEAN UNION [PDF]
This article proposes an analysis, which we consider extremely useful in the current economic context, of the evolution of labour income fiscality, more precisely, the effect of the public debt growth on the tax wedge for the labour income.
Kulcsar Edina +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing supply chains face an ever‐increasing risk of failing to address contentious social issues and achieve financial stability. Regrettably, previous studies highlight resources that provide few leaders in sustainable supply chain management (SSCM) with a competitive advantage over many other firms.
Yaw Agyabeng‐Mensah +3 more
wiley +1 more source
Impacts of Direct and Indirect Tax Reforms in Vietnam: A CGE Analysis [PDF]
, 2019 Keshab Bhattarai +2 more
openalex +1 more source
Distributive impacts of alternative tax structures. The case of Uruguay [PDF]
This article considers the distributional impact of different changes in Uruguayan tax system, using a static micro-simulation framework based on the combination of data from household and expenditure surveys.
Cecilia Olivieri +3 more
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Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets. ESRI WP496. February 2015 [PDF]
, 2015 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
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Climate Risk and Tax Avoidance of Climate‐Sensitive Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley +1 more source