Results 111 to 120 of about 746,366 (296)

Company dividends and taxes in the UK [PDF]

The tax treatment of company dividend payments is an area where corporate taxation interacts with the personal income tax. This interaction raises some awkward issues, such as whether shareholders who are exempt from personal income tax should also be ...
Lucy Chennells, Michael Devereux, Steve Bond   +2 more
core  

The Price of Circularity: Exploring the Determinants of Consumer Willingness to Pay

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The transition towards a circular economy (CE) requires not only technological and organisational innovation but also consumer engagement in adopting circular products. A key driver of this process is consumers' stated willingness to pay (WTP) a premium, which remains constrained by psychological, perceptual and contextual barriers.
Valerio Muto, Vincenzo Basile, Nunzia Petacca, Anna Prisco   +3 more
wiley   +1 more source

Clustering OECD Countries According to Tax Indicators

International Journal of Public Finance
This study aims to cluster a particular group of countries (OECD countries) according to tax indicators and to determine essential variables in clustering. The recent data on taxation percentages 2021 in OECD countries were obtained from the OECD website.
Selim Tüzüntürk
doaj   +1 more source

What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds [PDF]

The marginal cost of public funds measures the welfare loss a society incurs in raising an additional dollar of tax revenue. Tax increases distort economic decisions and erode tax bases because of tax avoidance and tax evasion by taxpayers.
Bev Dahlby, Ergete Ferede
core  

ESG Ratings and Firms' Engagement in Global Innovation Ecosystems: Implications for Green Innovation Capacity

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao, David Roubaud, Mingzhi Zhang, Qianli Ma   +3 more
wiley   +1 more source

New Personal Income Tax Interpretation and Tax Planning

DEStech Transactions on Economics, Business and Management, 2019
Under the current background of expanding domestic demand, the reduction of personal income tax can directly increase the disposable income of residents, and then directly stimulate consumer demand. Under the background of tax as a means of redistribution and the weakened role of income mediation, it is urgent to carry out reform.
openaire   +2 more sources

Feasibility and Preliminary Efficacy of a Guided Self‐Help Digital Intervention for Adults With Food Insecurity, Recurrent Binge Eating, and Type 2 Diabetes Mellitus: A Pilot Trial

International Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Food insecurity is increasingly linked to binge eating and weight‐related health issues like type 2 diabetes mellitus, but no eating disorder interventions have been tested among individuals with food insecurity. We conducted a single‐arm pilot test of FoodSteps‐FI, a guided self‐help digital intervention for binge eating adapted for
Andrea K. Graham, Rebecca L. Flynn, Isabel R. Rooper, Chidiebere Azubuike, Lindsay D. Lipman, Adrian Ortega, Leah M. Parsons, Graham C. Miller, Damien Lekkas, Jennifer E. Wildes   +9 more
wiley   +1 more source

Nature‐Based Solutions for Climate Adaptation: Review of Barriers to Adoption and Guidelines for Policymakers

Environmental Policy and Governance, EarlyView.
ABSTRACT Nature‐based solutions (NBS) for climate adaptation encompass a range of approaches that work with nature to increase resilience to climate change while providing ecological, economic and social co‐benefits. These solutions have frequently been put forward for application in urban contexts, such as the creation of urban forests, but can ...
Anita Vollmer, Stefano Ceolotto, Niall Farrell   +2 more
wiley   +1 more source

The Analysis of Corporate Tax and Personal Income Tax in European Countries [PDF]

Problemi Ekonomiki, 2017
The aim of the article is to reveal the relationship between the rates of corporate tax and personal income tax and the pace of economic development.
Telnova Hanna V.
doaj  

Environmental Policy Without Implementation? A Review of Factors Contributing to Implementation Gaps in Low‐ and Middle‐Income Countries

Environmental Policy and Governance, EarlyView.
ABSTRACT The sound formation of robust environmental policies is increasingly important for low‐ and middle‐income countries (LMICs) to achieve their national objectives and international commitments. However, policy implementation can be complex, and environmental policies may not be prioritised given other critical socio‐economic development issues ...
Rebecca K. M. Clube, Julia Tomei
wiley   +1 more source