Results 131 to 140 of about 198,865 (341)
Modelling Personal Income Taxation in Spain:Revenue Elasticities and Regional Comparisons [PDF]
This paper derives analytical expressions for the revenue elasticity of the Spanish personal income tax system, as applied to tax units and in aggregate.
José Félix Sanz?Sanz, John Creedy
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Journal of Consumer Behaviour, Volume 24, Issue 2, Page 632-654, March 2025.ABSTRACT Existing research examines the relationship between personal life shocks and financial well‐being primarily through the lens of objective markers of the individual's financial situation (e.g., liquidity). Little attention has been paid to the relative roles of these objective markers and more intuitive or affect‐based factors in how an ...
Jordan Bell +2 more
wiley +1 more source
Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries [PDF]
In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005.
Buttrick, Steve +2 more
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Consumer Mobile Phone Recycling Behaviour: A Systematic Review and Future Research Agenda
Journal of Consumer Behaviour, EarlyView.ABSTRACT Mobile phone recycling has received increasing attention from scholars and practitioners due to its environmental, social, and economic impacts. However, knowledge about consumer mobile phone (MP) recycling behaviour is fragmented, making it challenging to develop effective strategies to promote this behaviour. This study follows the Preferred
Xinru (Angie) Jiang +4 more
wiley +1 more source
Clustering OECD Countries According to Tax Indicators
International Journal of Public FinanceThis 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
Income Tax Incentives to Promote Saving [PDF]
We examine six alternative plans which might be discussed in an effort to increase consumer savings through the personal income tax system in the United States.
Charles Becker, Don Fullerton
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Fungal Antimicrobial Resistance: Mechanisms, Drivers, and Global Clinical Burden
ChemFoodChem, EarlyView.ABSTRACT Fungal antimicrobial resistance (AMR) is a growing concern for world health caused by an increase in multidrug‐resistant infections, an increase in environmental reservoirs, and the ineffectiveness of current antifungal treatments. Fungal infections continue to be largely excluded from AMR initiatives while causing over 1.6 million deaths ...
Bikash Baral
wiley +1 more source
The recent reforms of the Italian personal income tax: distributive and efficiency effects [PDF]
The aim of this paper is the study of three reforms of the Italian personal income tax that have been implemented over the past six years. The analysis is carried out in three stages.
Daniele Pacifico, Massimo Baldini
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez +1 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