Results 11 to 20 of about 90,176 (164)

Do consumers pay the corporate tax?

Contemporary Accounting Research, Volume 40, Issue 4, Page 2785-2815, Winter 2023., 2023
Abstract Using granular gas price data and rich variation in corporate tax rates, we find that corporate taxes increase consumer prices. About 64% of the corporate tax is borne by consumers. The effect is stronger when firms have limited access to tax planning opportunities, face stricter tax enforcement, or when consumer demand is less elastic.
Martin Jacob, Maximilian A. Müller, Thorben Wulff   +2 more
wiley   +1 more source

Imported carbon emissions: Evidence from French manufacturing companies

Canadian Journal of Economics/Revue canadienne d'économique, Volume 56, Issue 2, Page 593-621, May 2023., 2023
Abstract This paper analyzes imported carbon emission at the firm level. To do so, we combine information on emissions, imports, imported emissions and energy prices for French manufacturing firms between 1997 and 2014. We document a significant increase of the carbon emissions embedded in imports of French manufacturing companies over the period 1997 ...
Damien Dussaux, Francesco Vona, Antoine Dechezleprêtre   +2 more
wiley   +1 more source

Prospects for Agroecology in Europe Perspectives de l'agroécologie en Europe Perspektiven für die Agrarökologie in Europa

EuroChoices, Volume 21, Issue 3, Page 80-83, December 2022., 2022
Summary Agroecology is not a new concept. Its rising prominence, however, is linked to greater societal awareness of environmental pressures associated with agricultural practices, a decline in the number of farmers, the growing market power of major corporate businesses, and links between ill‐health and patterns of food consumption.
Alan Matthews
wiley   +1 more source

Safety assessment of the process SGR Société Générale de Recyclage, based on EREMA Basic technology, used to recycle post‐consumer PET into food contact materials

EFSA Journal, Volume 20, Issue 6, June 2022., 2022
Abstract The EFSA Panel on Food Contact Materials, Enzymes and Processing Aids (CEP) assessed the safety of the recycling process SGR Société Générale de Recyclage (EU register number RECYC195), which uses the EREMA Basic technology. The input material is hot caustic washed and dried poly(ethylene terephthalate) (PET) flakes originating from collected ...
EFSA Panel on Food Contact Materials, Enzymes and Processing Aids (CEP), Claude Lambré, José Manuel Barat Baviera, Claudia Bolognesi, Andrew Chesson, Pier Sandro Cocconcelli, Riccardo Crebelli, David Michael Gott, Konrad Grob, Marcel Mengelers, Alicja Mortensen, Gilles Rivière, Inger‐Lise Steffensen, Christina Tlustos, Henk Van Loveren, Laurence Vernis, Holger Zorn, Vincent Dudler, Maria Rosaria Milana, Constantine Papaspyrides, Maria de Fátima Tavares Poças, Katharina Volk, Evgenia Lampi   +23 more
wiley   +1 more source

La C.S.N. et la société de consommation [PDF]

, 1970
L'auteur présente le modèle de recherche utilisé lors de l'étude sur la Confédération des syndicats nationaux et la société de consommation, expose les difficultés rencontrées lors de la réalisation de ce travail et insiste sur les principales ...
Sexton, Jean
core   +1 more source

Work, consumption and subjectivity in postwar France: Moulinex and the meanings of domestic appliances, 1950s-1970s [PDF]

, 2012
This article responds to some of the limitations of the historiography of consumption in contemporary Europe, notably its tendency to divorce consumer culture from production and to subscribe, in some cases at least, to a rather schematic model of ...
Clarke, J.
core   +1 more source

State and life in Cuba: calibrating ideals and realities in a state‐socialist system for food provision

Social Anthropology, Volume 28, Issue 4, Page 803-826, November 2020., 2020
Based on our collective ethnography of Cuba’s socialist system for the provision of state‐subsidised food, this article explores manners in which the state weaves itself into the fabric of people’s everyday lives in state‐socialist society. Instituted by Cuba’s revolutionary government in the early 1960s, Cuba’s ‘state system for provisioning’ is still
Osmara Mesa Cumbrera, Lázara Yolanda Carrazana Fuentes, Dialvys Rodríguez Hernández, Martin Holbraad, Isabel Reyes Mora, María Regina Cano Orúe   +5 more
wiley   +1 more source

Consommation problématique de substances ou politiques problématiques en la matière?

Promotion de la santé et prévention des maladies chroniques au Canada, 2020
Ce numéro spécial sur les problèmes de consommation de substances paraît dans une période cruciale pour les responsables des politiques et pour les chercheurs canadiens en matière de santé.
Stockwell, Tim, Benoit, Cecilia, Card, Kiffer, Sherk, Adam   +3 more
doaj   +1 more source

Profils de consommation d’adolescents, garçons et filles, desservis par des centres jeunesse [PDF]

, 2008
Les décideurs et les intervenants des centres jeunesse (CJ) du Québec ont souvent attiré l’attention sur le défi d’intervention que représente la consommation de psychotropes des adolescents qu’ils desservent.
Déry, Michèle, Laventure, Myriam, Pauzé, Robert   +2 more
core   +1 more source

Le Code et la protection du consommateur [PDF]

, 1988
Durant longtemps, le Code civil a régi, presque à lui seul, les relations contractuelles de caractère privé. Il s'est avéré cependant que le régime juridique mis en place au milieu du XIXe siècle, s'il avait répondu aux besoins d'une société libérale, ne
Normand, Sylvio
core   +1 more source