VAT replacement or better administration? [PDF]
VAT revenues in Ukraine are undermined by numerous privileges and low tax compliance due to manipulations and/or outright fraud causing inadequate tax collection and high tax refunds claims. Besides, there are both strong concerns about the vulnerability
Natalie Leschenko +2 more
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
Evidence on the Porter hypothesis: China's Resource Tax Law may be a path to achieve corporate sustainable development. [PDF]
PLoS OneZhang X, He Y.
europepmc +1 more source
The Urgency of Regulating Tax Law for Vehicles After Natural Disasters in Indonesia
, 2021 Asriyani Asriyani +2 more
openalex +2 more sources
Tax Asymmetries and Corporate Income Tax Reform [PDF]
This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal.
Saman Majd, Stewart C. Myers
core
Composition and Determinants of Corporate Climate Lobbying: Evidence From Italy
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the determinants of corporate climate‐related lobbying in Italy, focusing on firm‐level factors that influence lobbying expenditures and participation in European climate policy discussions. Given rising pressure from governments and stakeholders for sustainable practices, corporate lobbying plays a crucial role in ...
Grazia Errichiello +3 more
wiley +1 more source
Correction: Environmental protection tax and green innovation of heavily polluting enterprises: A quasi-natural experiment based on the implementation of China's environmental protection tax law. [PDF]
PLoS OneDeng J, Yang J, Liu Z, Tan Q.
europepmc +1 more source
TAX REFORM AND BEEF COW REPLACEMENT STRATEGY [PDF]
This paper models optimal beef cow replacement strategy in a stochastic environment under U.S. income tax rules effective before and after the Tax Reform Act of 1986. Under each tax regime, the producer's buy versus raise decision and optimal culling age
Carman, Hoy F., Innes, Robert
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The risk of noncompliance with societal requirements, internal policies, and industry standards can damage a company's reputation and image. There may be institutional pressures and firm incentives and characteristics that drive the implementation of a compliance management system (CMS).
Sara Rodríguez Gómez +3 more
wiley +1 more source
A study on the "Porter Hypothesis" effect of the regulatory measures of the environmental protection tax law in the post-pandemic era. [PDF]
PLoS OneTao W, Zhou JY.
europepmc +1 more source