Allowance for shareholder equity: implementing a neutral corporate income tax in the European Union [PDF]
This paper proposes the introduction of a consumption-based corporate income tax in the European Union. Our proposal would guarantee neutrality regarding investment decisions and at the same time increase cost-efficiency.
Knirsch, Deborah, Niemann, Rainer
core
Tobacco control in Türkiye: A brief review of achievements, challenges, and prospects. [PDF]
Tob Prev CessatSönmez ÖF.
europepmc +1 more source
Climate policy portfolios that accelerate emission reductions. [PDF]
Nat CommunArvanitopoulos T +5 more
europepmc +1 more source
Explaining Reservations to the OECD Model Tax Convention: An Empirical Approach [PDF]
, 2011 Rudyk, Ilja, Vega García, Alberto
core
The Nordic model fails to protect vulnerable children. [PDF]
Lancet Reg Health EurSkalická V, Eikemo TA.
europepmc +1 more source
Regulating Large International Firms [PDF]
This paper explores the existing arrangements for multilateral regulation of large firms, and makes the case for balancing strengthened global corporate property rights with more explicit and enforceable social obligations.
Valpy FitzGerald
core
KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Sci DataNa H +5 more
europepmc +1 more source
On markets and the conditions of a profitable use of economic instruments for environmental policy in countries in transition to market [PDF]
Economic instruments for environmental policies could reach their full potential of efficiency in economies in which all commodities are exchanged on competitive markets and agents are maximising operators, ready for catching any market opportunity and ...
Olivier Godard
core
Pollinator-Friendly Policies in Brazil: History and Future Directions. [PDF]
Neotrop EntomolHipólito J +3 more
europepmc +1 more source