Results 51 to 60 of about 30,383 (305)
Dynamic equity in personal income tax design: Theory and application to Vietnam’s 2026 reform [PDF]
Public and Municipal FinanceType of the article: Research Article AbstractStatic personal income tax governance in fast-growing economies can produce systematic equity erosion, as nominally fixed deductions and brackets gradually increase the effective tax burden on low- and ...
Quoc Tran-Nam
doaj +1 more source
Equity and Efficiency Tradeoffs in Philippine Tax Reforms [PDF]
This study presents tax policymakers with a menu of alternative tax structures for the Philippines which will yield the best combinations of efficiency and equity achievable for a given target level of a government revenue.
Habito, Cielito F.
core +2 more sources
REFORMING THE CORPORATE TAX SYSTEM IN IRAN ACCORDING TO AN ISLAMIC TAX MODEL [PDF]
فصلنامه پژوهشهای اقتصادی ایران, 2002 A model of Islamic taxes is developed in this study and then the performance of present Iranian corporate tax system is tested against it. The estimated income tax elasticity, results and analysis of variance of corporate taxes in alternative groups show
Mohamad Hoseyn Hamzeh Poor +2 more
doaj
British Educational Research Journal, EarlyView.Abstract Mental health is a critical issue globally, with young people being one of the most affected groups. Young people have campaigned vehemently for a ‘curriculum for life,’ arguing that their education is failing to meet their needs (British Council, 2022).
Lisa Stephenson, Helen Young
wiley +1 more source
Mathematics, 2022 Both main theories of capital cost and capital structure—the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit, the Modigliani–Miller theory—consider the payments of tax on profit once per year, while in real economy these payments are made ...
Peter Brusov +5 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Buildings, 2017 The ability of local assessors to accurately estimate land values separately from structure values is important when considering a split tax. When the value of land is estimated with less variation, there is greater equity.
Jeffrey P. Cohen, Michael J. Fedele
doaj +1 more source
Interpersonal welfare comparisons, redistributive effects, and horizontal inequieties in the income tax system [PDF]
, 1995 Vertical and horizontal equity principies occupy the core of income tax systems evaluation. Vertical inequality is measured in terms of relative or absolute income inequality indices, as in the analysis of the redistributive effects (RE) of progressive ...
Ruiz-Castillo, Javier
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source