Results 101 to 110 of about 76,518 (235)

Reforming Indirect Taxes in India : Role of Environmental Taxes [PDF]

open access: yes
Extensive reforms of Indias indirect taxes at the central and the state levels has prepared the necessary ground for the implementation of a comprehensive goods and services tax (GST). The Empowered Committee of the State Finance Ministers in their First
C Bhujanga Rao, D K Srivastava
core   +1 more source

Social, Technological, Economic, and Policy Factors in the Circular Economy Transition in Brazil

open access: yesSustainable Development, EarlyView.
ABSTRACT A well‐functioning circular economy (CE) integrates resilience across economic, environmental, and social dimensions. This study identifies key drivers and barriers to Brazil's CE transition through 20 semi‐structured interviews with stakeholders. Major sociocultural barriers include inadequate education and limited CE awareness, while growing
Alejandro Gallego‐Schmid   +9 more
wiley   +1 more source

SHOULD COUNTRIES PROMOTE FOREIGN DIRECT INVESTMENT? [PDF]

open access: yes
This paper examines whether policies to promote foreign direct investment (FDI) make economic sense. The discussion focuses on whether existing academic research suggests that the benefits of FDI are sufficient to justify the kind of policy interventions
Gordon H. HANSON
core  

Advancing Sustainable Industrialization Under SDG 9: The Role of Financial Globalization and Income Inequality

open access: yesSustainable Development, EarlyView.
ABSTRACT This paper investigates how income inequality and financial globalization shape sustainable industrialization across 87 countries over 2000–2022, using the SDG 9 composite index as the outcome and the Method of Moments Quantile Regression (MMQR) to capture heterogeneous effects.
Özge Kozal, Daniel Balsalobre‐Lorente
wiley   +1 more source

Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors

open access: yesSustainable Development, EarlyView.
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley   +1 more source

Sustainable Foreign Direct Investment in Emerging Markets: The Institutional Drivers of Firms' Climate Action

open access: yesSustainable Development, EarlyView.
ABSTRACT This study examines how home‐ and host‐country institutions jointly shape the impact of foreign direct investment (FDI) on firms' climate action commitments (CAC) in emerging markets. Drawing on New Institutional Economics and Varieties of Capitalism, we conceptualize FDI as a mechanism of institutional transmission through which multinational
Jose Pla‐Barber, David Tobón‐Orozco
wiley   +1 more source

Brazil's health tax at a crossroads: safeguarding the constitutional victory against ultra-processed foods. [PDF]

open access: yesLancet Reg Health Am
Neves FS   +9 more
europepmc   +1 more source

Reform of state taxes in Australia: rationale and options [PDF]

open access: yes
The proposals are approximately revenue neutral in aggregate and minimize redistribution relative to the current economic incidence. The proposed reforms include: remove current exemptions to achieve comprehensive payroll and land tax bases, and apply ...
John Freebairn   +2 more
core  

Home - About - Disclaimer - Privacy