Results 61 to 70 of about 290,570 (324)
Testing the Mill hypothesis of fiscal illusion [PDF]
According to the “Mill hypothesis”, the tax burden from indirect taxation is underestimated because indirect taxes are less “visible” than direct taxes. We experimentally test the Mill hypothesis and identify tax framing as a cause of fiscal illusion. We
Jean-Robert Tyran, Rupert Sausgruber
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Indirect taxation of wine: an international comparison [PDF]
, 2009 The highly competitive international wine market imposes serious pressure on the viability of small wine producers as well as emerging wine nations. In this light this paper will examine the indirect taxes levied on wine manufactured in new world wine ...
Kenny, Paul
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing research on sustainability, exactly how sustainability and trade credits are linked in the supply chain (SC) is still unclear. Therefore, this study aims to bridge this gap by examining how both supplier and retailer sustainability‐linked strategies and investment decisions influence trade credit terms, inventory decisions,
Vandana, Roberto Cerchione
wiley +1 more source
Indirect taxes and social policy: Distributional impact of alternative financing of social security. [PDF]
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
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa +4 more
wiley +1 more source
Analysis of indirect taxation in Ukraine [PDF]
Problemi Ekonomiki, 2014 The goal of the article is analysis of the structure and dynamics of indirect taxes for the previous five years and also the influence of indirect taxation upon formation of income of the State Budget of Ukraine.
Khodyakova Olga V.
doaj
The origin principle and the welfare gains from indirect tax harmonization [PDF]
, 1996 The purpose of this paper is to establish a parallelism between the analyses in Keen (1987,1989.a) referred to indirect tax harmonization when taxes are levied according to the destination principle and its counterpart when taxes are imposed on an origin
López García, Miguel Ángel
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Business Strategy and the Environment, EarlyView.ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu +4 more
wiley +1 more source
HOW TAX POLICIES SHAPE INVESTMENT DECISIONS IN EMERGING ECONOMIES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieThis research examines the impact of fiscal policy on private investment in emerging economies, focusing on the effects of indirect taxes, public expenditures, and budget deficits.
DOBROTĂ GABRIELA +2 more
doaj
The effect of the COVID-19 pandemic on consumption and indirect tax in Ireland [PDF]
, 2020 Cathal Coffey +7 more
openalex +1 more source