Results 101 to 110 of about 76,518 (235)
Reforming Indirect Taxes in India : Role of Environmental Taxes [PDF]
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
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]
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
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
Expanding budget space to improve health outcomes in low- and middle-income countries: what role for tax expenditures? [PDF]
Tagem AME, Tapsoba Y, Barroy H.
europepmc +1 more source
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
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
A different variant of economic exploitation in oncology practice: medical board applications in Türkiye. [PDF]
Garbioğlu A, Bayır Garbioğlu D.
europepmc +1 more source
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]
Neves FS +9 more
europepmc +1 more source
Reform of state taxes in Australia: rationale and options [PDF]
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
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