Results 71 to 80 of about 290,570 (324)
Tax collection in Spain in the 18th century: the case of the “décima” [PDF]
If we compare the Castilian fiscal system with English, French or Dutch, two basic differences are apparent: in one hand, in England, France and Holland the fiscal system was a mixture of indirect taxes and direct taxes and in the other hand, the ...
Fernández-de-Pinedo, Nadia
core
Business Strategy and the Environment, EarlyView.ABSTRACT Green innovation is increasingly recognized as a critical strategy for small‐ and medium‐sized enterprises (SMEs) to enhance sustainable performance. Drawing on the natural resource‐based view (NRBV), this study examines the impact of green innovation on sustainable performance and the mediating roles of green knowledge sharing and green ...
Sikandar Rahman +4 more
wiley +1 more source
A note on taxes, prices, wages, and welfare in general equilibirium models: [PDF]
Changes in real wages are often used to measure welfare changes. There is a problem, however, in interpreting measures of changes in factor returns when analyzing the impact of changes in taxes — such as tariffs and indirect taxes — that operate as ...
Robinson, Sherman, Thierfelder, Karen
core
The impact of indirect taxes on economic growth [PDF]
, 2016 The main purpose of this article is to investigate the impact of indirect taxes on economic growth in a long term. The dynamic and static panel regression analysis methods were used to explore the relationship between observed variables. The models are
Baltagi +6 more
core +1 more source
Circular Economy: A Pathway to Integrated Value Creation for Business and Society
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro +1 more
wiley +1 more source
The Effect of Taxation on Greenhouse Gas Emissions
Transylvanian Review of Administrative Sciences, 2014 This paper examines the effect of governmental environmental taxes on greenhouse gas (GHG) emissions using a panel data set of 19 EU countries for the time period 1995-2010. We estimate both direct and indirect effects of governmental environmental taxes
Žiga KOTNIK, Maja KLUN, Damjan ŠKULJ
doaj +2 more sources
Measuring the Impact of Price Changes of Goods and Services on Poverty in Iran [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2008 Subsidies and indirect taxes are important instruments in order to implement government policy aimed at poverty reduction. This paper develops a methodology to assess subsidies and indirect taxes from poverty reduction aspect.
Khosrow Piraee,, Mohammad Reza Shahsavar
doaj
Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi +3 more
wiley +1 more source
Monetary and fiscal policy aspects of indirect tax changes in a monetary union [PDF]
In recent years a number of European countries have shifted their tax structure more strongly towards indirect taxes, motivated, inter alia, by the intention to foster competitiveness.
Lipińska, Anna, von Thadden, Leopold
core
Malaysian indirect tax administration system: an analysis of efficiency and taxpayers' perceptions [PDF]
, 2005 This study examines the level of efficiency of the indirect taxes administration system. The level of efficiency was analysed through the trends of the cost-revenue ratio; and revenue detected-collected ratio. Further investigation was carried out to see
Mansor, Muzainah +2 more
core