Results 41 to 50 of about 770,733 (292)

Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review

Agribusiness, EarlyView.
ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara, Eugenio Pomarici, Leonardo Cei   +2 more
wiley   +1 more source

Tax harmonization policies in the European Union: analysis compared

Semestre Economico
Within the framework of the European Union (EU), tax harmonization has become an issue of crucial importance to promote economic cohesion and equity among member states.
Jorge Sevilla Torres
doaj   +1 more source

Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens [PDF]

Financial Theory and Practice, 2013
Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former
Ana Margarida Raposo, Paulo Reis Mourão
doaj   +1 more source

Cross‐Sectoral AI Integration Is Essential to Tackling Food Waste and Food Insecurity: A Roadmap for Developing Resilient Food Systems

Advanced Intelligent Systems, EarlyView.
As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad, Hannah Mann, Lubna Najm, Shadman Khan, Carlos D. M. Filipe, Tohid F. Didar   +5 more
wiley   +1 more source

EUROPEAN TAX SYSTEM: PROBLEMS OF HARMONIZATION AND WAYS TO SOLVE THEM [PDF]

European Vector of Economic Development
The problem of harmonization of national tax legislation of EU member states is particularly urgent today, without solving which it is difficult to achieve competitive advantages in the world market and to realize the potential inherent in the simple ...
Anatolii O. Zadoia
doaj   +1 more source

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

American Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

Company Tax Reform in Europe and its Effect on Collusive Behavior [PDF]

We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels.
Guttorm Schjelderup, Dirk Schindler
core   +2 more sources

Cell and Gene Therapies Manufacturing Challenges and Integrated Good Manufacturing Practices Solutions: A Lifecycle Perspective

Biotechnology and Bioengineering, EarlyView.
Lifecycle perspective on cell and gene therapy manufacturing challenges and enabling GMP solutions. ABSTRACT Cell and gene therapies (CGTs) are revolutionizing modern medicine; however, making these advanced medicines scalable and readily available to commercial manufacturers worldwide is a major challenge. The number of approved CGT products continues
Rajath Samaga, Udisha Singh, Sachin Dattram Pawar   +2 more
wiley   +1 more source

Green Ambiguity Shapes Sustainable Investing

Business Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia, Giacomo Morelli, Kevyn Stefanelli   +2 more
wiley   +1 more source

Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis [PDF]

ACTA VŠFS
The tax burden affects a number of areas, including the economic and financial behavior of both legal entities and individuals. The aim of the article is to classify EU countries into groups based on selected tax burden indicators. The sample consists of
Slezák, Jiří
doaj   +1 more source