Results 121 to 130 of about 746,366 (296)
Taxation of tourism enterprises in Poland in the years 2010-2015
Economics and Environment, 2018 Taxes affect a tourism company in a different range. Income taxes affect the profitability of an enterprise. The amount of tax depends on the legal form and size of the company.
Maciej Cieślukowski
doaj
Working Paper 11-04 - Personal income tax reform in Belgium : The short-, medium-and long-run impact on wages, employment and value added re-examined by LABMOD [PDF]
The impact of the current personal income tax reform on wages, value added and production is assessed. When fully implemented and all feedback on the goods and factor markets is accounted for, the 2001 fiscal reform and the removal of the crisis ...
Peter Stockman
core
Sidelining Mitigation: Climate Delay Discourses Among Municipal Legislators in Southeastern Brazil
Environmental Policy and Governance, EarlyView.ABSTRACT This study investigates how municipal legislators frame climate mitigation and how these framings shift responsibility, narrow the perceived scope of municipal authority, and reduce the urgency or feasibility of local action. We analyzed 31 interviews with city councilors serving on Permanent Environmental Committees across municipalities in ...
Tainá Yumi Patriani
wiley +1 more source
Environmental Policy and Governance, EarlyView.ABSTRACT The interest in putting a price on carbon emissions is increasing in pace with the urgency of climate change. In this article we compare the adoption of one such policy instrument, carbon taxation, in the cases of Sweden and Mexico. We use a theoretical framework that focuses on economic and environmental factors influencing the policy process
Jakob Skovgaard +3 more
wiley +1 more source
Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization [PDF]
This paper analyzes the implications of foreign firm ownership and international profit shifting through thin capitalization for corporate tax policy. We consider a model of interjurisdictional tax competition where the corporate tax serves as a backstop
Clemens Fuest, Thomas Hemmelgarn
core
Environmental Policy and Governance, EarlyView.ABSTRACT Biodiversity markets are increasingly promoted as instruments to close the biodiversity finance gap, yet their implications for social inclusivity and collaborative governance remain poorly understood. England's new Biodiversity Net Gain (BNG) policy provides a critical case.
M. Troiano +8 more
wiley +1 more source
The Distributive Consequences of Active Welfare Policies in Europe
European Policy Analysis, EarlyView.ABSTRACT This article examines the distributive consequences of active welfare policies in Europe by analysing tier‐specific investments in individualised employment services across four European welfare states: Denmark, Germany, the Netherlands and the United Kingdom.
Deborah Jackwerth‐Rice +1 more
wiley +1 more source
Energy Science &Engineering, EarlyView.ABSTRACT This research aims to explore the effects of agricultural productivity and the use of renewable energy sources on India's CO2 emissions while taking economic expansion into concern based on data during 1985–2022. This study applies the autoregressive distributed lag (ARDL) technique, dynamic‐ordinary least square (DOLS), fully‐modified ...
Palanisamy Manigandan +4 more
wiley +1 more source
Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal [PDF]
A Norwegian tax reform committee recently proposed a personal tax on the realized income from shares after deduction for an imputed risk-free rate of return. This paper describes the design of the proposed shareholder income tax and shows that it will be
Peter Birch Sørensen
core