Results 51 to 60 of about 290,721 (298)

Developing a critical caste analysis within information science and technology: A research review: An annual review of information science and technology paper

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

La aparición e incidencia de las sisas en las aljamas de judíos aragonesas: el caso de Calatayud (siglo XIV)

open access: yesSefarad : Revista de Estudios Hebraicos y Sefardíes
En el presente estudio se analiza la evolución del sistema tributario empleado en la aljama de judíos de Calatayud, la segunda por población y riqueza del reino de Aragón, a lo largo del siglo xiv, a partir de documentación notarial y de cancillería ...
Asunción Blasco Martínez
doaj   +1 more source

Indirect taxation in the European Union [PDF]

open access: yes
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

The Strategic Role of Waste Inventories in Industrial Symbiosis: A Simulation‐Based Perspective on Performance and Resilience of Industrial Symbiosis Networks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Ensuring the resilience of industrial symbiosis networks (ISNs) has emerged as a key concern in the literature. However, existing studies focus on network‐level strategies, neglecting the potential benefits derived from strengthening the links between symbiotic partners.
Melissa Mollica   +2 more
wiley   +1 more source

The Incidence of a U.S. Carbon Tax: A Lifetime and Regional Analysis [PDF]

open access: yes
This paper measures the direct and indirect incidence of a carbon tax using current income and two measures of lifetime income to rank households. Our results suggest that carbon taxes are more regressive when annual income is used as a measure of ...
Aparna Mathur   +2 more
core   +3 more sources

Environmental Taxation: New Evidence for Energy Taxes

open access: yesCentral European Public Administration Review, 2015
The intensity of exploitation of natural resources has increased over the past decades, making environmental protection policy one of the most important priorities of government institutions.
Maja Grdinić, Maja Klun, Žiga Kotnik
doaj   +1 more source

Reforming Indirect Taxes in India : Role of Environmental Taxes [PDF]

open access: yes
Extensive reforms of Indias indirect taxes at the central and the state levels has prepared the necessary ground for the implementation of a comprehensive goods and services tax (GST). The Empowered Committee of the State Finance Ministers in their First
C Bhujanga Rao, D K Srivastava
core   +1 more source

Exploring the Spillover Effect of Supply Chain Digitalisation on Pollution Emissions Through Social Network Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao   +4 more
wiley   +1 more source

ANALYSIS OF TAX BURDEN PARAMETERS OF UKRAINE'S ECONOMY

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2017
The need to solve the problems of macro-economic stabilization of the country's economy on the basis of determining the tax system efficiency led to the actuality and importance of developing methodological issues of macro-economic tax regulation.
I. Moyseyenko, L. Halkiv, M. Demchyshyn
doaj   +1 more source

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

open access: yes
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 ...
De Swerdt, Kris   +2 more
core  

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