Results 151 to 160 of about 1,302,486 (330)
Working Paper 09-10 - Shifting of red tape? The impact of authority behavior on tax compliance costs [PDF]
The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In the following paper we analyze the effect of administrative actions on the compliance costs of private ...
Chantal Kegels, Sebastian Eichfelder
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow +2 more
wiley +1 more source
Battery Energy, Volume 4, Issue 2, March 2025.Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities. ABSTRACT Lithium batteries constitute a pivotal component in electric vehicles (EVs) owing to their rechargeability and high‐power output capabilities.
Mohsen Alizadeh Afroozi +4 more
wiley +1 more source
Inheritance Tax Laws as Affecting Powers of Appointment
, 1920 Delger Trowbridge
openalex +1 more source
The impact of tobacco tax/law implementation on pancreatic cancer mortality in Mexico, 1999-2015. [PDF]
Ecancermedicalscience, 2018 Hernández-Garduño E.
europepmc +1 more source
Inheritance tax-exempt transfer of German businesses: Imperative or unjustified subsidy? An empirical analysis [PDF]
This contribution addresses the substantial tax subsidies for businesses introduced by the German Inheritance Tax Act 2009. Advocates in favour of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on ...
Houben, Henriette, Maiterth, Ralf
core
Framing Modern Slavery: Do Stakeholders Talk Past Each Other?
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.ABSTRACT Modern slavery literature has thus far mostly adopted a downstream perspective, in the sense that researchers investigated corporate actors' responses after the enactment of transparency legislation. The common finding is that corporate disclosure is poor and ineffective, contributing to a failure to eradicate modern slavery.
Sylvain Durocher +2 more
wiley +1 more source
FARM MACHINERY INVESTMENT AND THE TAX REFORM ACT OF 1986 [PDF]
The Tax Reform Act of 1986 significantly changed incentives for investing. This analysis specifically examines how changes in marginal tax rates, depreciation schedules, and the investment tax credit altered the cost of capital and net investment in ...
Conway, Roger K. +3 more
core +1 more source
Health disparities in chronic liver disease
Hepatology, EarlyView., 2022 Abstract The syndemic of hazardous alcohol consumption, opioid use, and obesity has led to important changes in liver disease epidemiology that have exacerbated health disparities. Health disparities occur when plausibly avoidable health differences are experienced by socially disadvantaged populations.
Ani Kardashian +3 more
wiley +1 more source