Results 121 to 130 of about 770,733 (292)
Winners and Losers of Tax Competition in the European Union [PDF]
This paper quantifies the macroeconomic effects of capital income tax competition in the European Union using a two-country neoclassical dynamic general equilibrium model.
Enrique G. Mendoza, Linda L. Tesar
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Business Strategy and the Environment, EarlyView.ABSTRACT The rapid growth of the photovoltaic industry is expected to significantly increase the demand for raw materials and the growing volume of modules entering the waste stream at the end‐of‐life stage. To address these challenges, the industry must not only focus on technological innovation but also adopt new business models that enable an ...
Marika Hanschke +3 more
wiley +1 more source
HARMONIZATION OF TAX SYSTEMS OF THE MEMBER STATES OF THE EURASIAN ECONOMIC UNION
Хабаршысы. Экономика сериясы, 2019 The relevance of this article is reflected in the need for a comprehensive study and comparative analysis of the tax systems of the countries of the Eurasian economic Union in the context of globalization of the world economy.
Б. Ермекбаева +1 more
doaj +2 more sources
Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Extended producer responsibility (EPR) has been widely adopted across European circular economy governance yet three decades of implementation reveal a persistent and underexplained gap between formal compliance and upstream environmental outcomes.
Cedric Marvin Nkiko, Ken Kaweesa
wiley +1 more source
CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX [PDF]
The proper functioning of the European internal market would be impossible withoutfiscal harmonization. The main objective of fiscal harmonization process is the prevention ofdistortions of the competitive process and the attainment of an equitable ...
Ioan Lazar, Laura Lazar
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African Twist of Circular Economy: Insights, Policies and Recommendations
Business Strategy and the Environment, EarlyView.ABSTRACT While the circular economy (CE) has gained traction, this paper argues that mainstream CE approaches risk being misaligned in the African context. Drawing on a mixed‐methods synthesis of empirical studies, policy documents and cross‐country examples, the study shows that Africa's CE transition is fragmented and uneven, leaving the continent at
Michael Odei Erdiaw‐Kwasie +4 more
wiley +1 more source
Tax Competition in EU implies EMTR different: some effects on FDI and Economic Growth Rate [PDF]
Tax base mobility in a globalised economy implies that tax policy influences savings, domestic investments and inter-jurisdictional capital mobility. Assuming the existence of spatial and temporal interdependence, using: a data set of EU countries, after
Maria Rosaria Alfano
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Relaxing tax competition through public good differentiation [PDF]
, 2005 This paper argues that, because governments are able to relax tax competition through public good differentiation, traditionally high-tax countries have continued to set taxes at a relatively high rate even as markets have become more integrated. The key
Wooders, Myrna Holtz, Zissimos, Ben
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