Results 111 to 120 of about 1,977,519 (289)
On the path-dependence of tax compliance [PDF]
This paper presents experimental evidence that tax compliance is path dependent. We show that individuals faced with the same current tax enforcement parameters, will nevertheless choose different compliance if they have faced different tax enforcement ...
Tim Friehe, Lisa Bruttel
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HOW DEVALUATION AFFECTS FOREIGN CURRENCY INVESTMENT HOUSEHOLD INCOME
Фінансово-кредитна діяльність: проблеми теорії та практикиThe paper examines the impact of the tax burden on the investment strategies of Ukrainian investors, considering the factors of the UAH devaluation, the return of foreign currency financial instruments, and the investment period.
Сергій Мікулов +5 more
doaj +1 more source
Tax compliance burden of unincorporated sector enterprises in Kerala in GST period
World Journal of Advanced Research and ReviewsThe transition from the VAT to GST was a paradigm shift in India's indirect taxation environment. Unincorporated sector enterprises have to face the challenges of shifting from a record-based state-level taxation to a nationwide digital taxation scenario.
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu +2 more
wiley +1 more source
Layered tax governance of multinational debt: regulatory interaction under BEPS, ATAD and Pillar Two
Cogent Business & ManagementCross-border intra-group debt is governed by several legal regimes that may apply concurrently to the same payment. Transfer-pricing rules, anti-hybrid provisions, earnings-stripping limits, treaty-abuse tests and the Pillar Two minimum tax were ...
Siamand Hesami +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Taxation for the 21st Century: The Automated Payment Transaction (APT) Tax [PDF]
This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated ...
Edgar L. Feige
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Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Tax morale and compliance : review of evidence and case studies for Europe [PDF]
This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years.
Torgler, Benno
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