Results 161 to 170 of about 49,106 (308)

Tax Reform, Targeting and the Tax Burden on Women [PDF]

In the early 1980’s Australia had a highly progressive, individual based income tax and families received support for dependent children in the form of universal family allowances.
Patricia Apps
core  

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

Macro tax burden, FDI, and national innovation efficiency: A study on the impact of macro tax burden on national innovation efficiency. [PDF]

PLoS One
Shen X, Dai P.
europepmc   +1 more source

Tuition reduction is the key factor determining tax burden of graduate students under the Tax Cuts and Job Act. [PDF]

F1000Res, 2017
Lawston PM, Parker MT.
europepmc   +1 more source

Critical Success Factors for Enhancing the Circular Economy Performance of Last‐Mile Cold Chain Logistics Packaging for Urban Agricultural Products

Business Strategy and the Environment, EarlyView.
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su, Chunyu Liu, Shucheng Duan, Taewoo Roh   +3 more
wiley   +1 more source

The distribution of effective tax burdens in four EU countries [PDF]

National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence ...
Venkatarama, K., Manresa, A., de Kam, C. A., de Haan, J., Merz, J., Berenguer, E., Giles, C., Calonge, S.   +7 more
core   +1 more source

Correction: The impact of tax burden on welfare attitudes: Micro evidence from welfare states. [PDF]

PLoS One
Guo Y, Gong T.
europepmc   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz, Suzanne Kieviet   +1 more
wiley   +1 more source

The impact of tax burden on welfare attitudes: Micro evidence from welfare states. [PDF]

PLoS One
Guo Y, Gong T.
europepmc   +1 more source

Applying a Systems Thinking Approach to Circular Economy Transitions: Insights From the Use of a Sociotechnical Systems Approach Within the UK Hospitality Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow, Hannah Collis, Fiona Charnley   +2 more
wiley   +1 more source