Results 91 to 100 of about 560,783 (257)

The Welfare Enhancing Effects of a Selfish Government in the Presence of Uninsuarable, Idiosyncratic Risk [PDF]

This paper poses the following question: Is it possible to improve welfare by increasing taxes and throwing away the revenues? This paper demonstrates that the answer to this question is "yes." We show that there may be welfare gains from taxing capital ...
Harald Uhlig, R. Anton Braun
core  

Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo, Antonio Átila Menezes Ferreira, Lucia Andrea Sindeaux de Oliveira, Dayana Nascimento Dari, Devany Quintela Soares, Eliana Elisa Francelino Mavie, Francisco Leonardo Alves de Moraes Sousa, Jessica Lopes da Silva, João Vitor Gomes de Araújo Silva, Thiago Queiroz da Silva, Ana Karine Portela Vasconcelos, Kelma Maria dos Santos Pires Cavalcante, John Hebert da Silva Felix, José Cleiton Sousa dos Santos   +13 more
wiley   +1 more source

Environmental Tax and the Distribution of Income among Heterogeneous Workers [PDF]

This paper analyzes the environmental tax policy issues when labor is heterogeneous. The objective is to assess whether an environmental tax policy could be Pareto improving, when the revenue of the pollution tax is recycled by a change in the labor tax ...
Mireille Chiroleu-Assouline, Mouez Fodha
core  

School readiness and the good level of development: Policy constructions in English early childhood education

British Educational Research Journal, EarlyView.
Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley   +1 more source

Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect [PDF]

We present a model of income tax avoidance with heterogeneous agents, assuming the presence of a comparison income effect and of a psychic cost (disutility) of tax dodging.
Alessandro Balestrino
core   +3 more sources

Behavior of Managerial Ownership and Government Ownership toward Tax Avoidance in Indonesia and Malaysia

Studies in Business and Economics
This research analyzes the impact of managerial and government ownership on tax avoidance in Indonesia and Malaysia, focusing on 2,370 listed manufacturing companies from 2017 to 2021.
Masripah Masripah, Arieftiara Dianwicaksih, Widyastuti Shinta, Marzuki Marziana Madah, Syukur Muhammad, Zakaria Maheran   +5 more
doaj   +1 more source

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

British Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall, Yusraa Maryam, Sumeya Loonat   +2 more
wiley   +1 more source

Tax enforcement problems. [PDF]

We study an income tax enforcement problem using a principal-agent model where the government sets the tax and inspection functions. These are announced to the agents and there is no commitment problem.
Marhuenda, Francisco, Ortuño, Ignacio
core  

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz, Luis J. Belmonte‐Ureña, Pedro Fernandes da Anunciação, Francisco Camacho‐Ferre   +3 more
wiley   +1 more source

Quality of taxation and the crisis: Tax shifts from a growth perspective [PDF]

One aim of consolidation after the crisis on the taxation side is to curb growth as little as possible. Economic literature suggests that some tax systems are more conducive to growth, in particular those relying on consumption, environmental and ...
Doris Prammer
core