Introducing taxation policy of profit for companies in Romania and other european union member states. [PDF]
Taking into account the EU enlargement process the problem of establishing the various levels of tax rates of interest in the context of the policy runs the national tax policy states with influence over capital flows.
Chirculescu, Felicia Maria +1 more
core +1 more source
Fundraising as Contracting: Why Nonprofits Accept In‐Kind Donations
ABSTRACT In‐kind (nonmonetary) donations are a popular form of philanthropy that have received much less scholarly attention than monetary gifts. This study documents the prevalence of types of in‐kind giving and associated organizational practices, then explores links between the perceptions of nonprofit managers, organizational practices, and ...
Elizabeth Searing +3 more
wiley +1 more source
Balancing tracks and trees: Assessing railroad impact on Brazilian biodiversity
The Brazilian West–East Integration Railway (FIOL) aims to boost the national economy by improving commodity transport; however, it crosses three of Brazil's most biodiverse and fragile regions: the Caatinga, Cerrado and Atlantic Forest. Using digitised plant records and land‐use analyses, our study reveals significant vegetation loss within the ...
Ana Luiza Silva Rocha +3 more
wiley +1 more source
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 ...
Lisa Bruttel, Tim Friehe
core
Tax Competition and Tax Harmonization with Evasion. [PDF]
Néstor Gándelman +1 more
openaire +1 more source
Regulatory Framework and Public Policies for Sustainability in the Construction Sector
ABSTRACT This study analyzes the role of public policies in promoting socially responsible practices in the construction sector, with a particular focus on their contribution to climate neutrality and the decarbonization of the building stock. European agreements exert increasing pressure to transform the construction sector, reinforcing the transition
Olga González‐Morales +3 more
wiley +1 more source
The Hidden Costs of Coffee Production in the Eastern African Value Chains
ABSTRACT There is increasing recognition that significant hidden costs associated with agrifood systems are not reflected in market prices. Coffee is among the three most traded agricultural commodities in the world and supports the livelihoods of more than 30 million smallholder households.
Annet Adong +3 more
wiley +1 more source
Relaxing Tax Competition through Public Good Differentation [PDF]
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, Zissimos, Ben
core
The Nexus Between Circular Economy and Sustainable Supply Chain Management: PRISMA Methodology
ABSTRACT The intersection of sustainable supply chain management (SSCM) and circular economy (CE) has attracted increasing academic and practical attention, emphasizing the need for integrated sustainability approaches. This study employs the PRISMA protocol and conceptualizes the CE–SSCM relationship as a dynamic system in which internal capabilities,
Feriel Barkaoui, Khaled Ben abdallah
wiley +1 more source
Registration Taxes on Cars Inducing International Price Discrimination: An Optimal Tariff Approach [PDF]
Pre-tax car prices are particularly low in EU countries with high registration taxes but no car production, meaning that the tax is equivalent to an import tariff and induces international price discrimination.
Switgard Feuerstein
core

