Results 111 to 120 of about 903,563 (292)

Black Fella Land: White Fella Tax - Changing the CGT Implications of Aboriginal/Native

open access: yes, 2010
The taxation of aboriginal/native title payments gives rise to a number of complex and difficult and policy issues. Reform measures announced on 3 February 1998 by the then Federal Treasurer and Attorney-General did not address the possible capital gains
Cassidy, JA
core  

State income tax deductions for nursing home payments

open access: yes, 2011
"November 30, 2011."; Discusses states that have an income tax deduction for nursing home payments. Also discusses their policy rationale for such deductions.
Lohman, Judith S.
core   +1 more source

Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley   +1 more source

FROM SOCIAL POLICY TO TAX POLICY. RETURN TO THE PAST

open access: yesВестник университета, 2017
The article discusses changes made in the system of obligatory social insurance, the inclusion of obligatory social insurance payments to the Tax code of the Russian Federation, consolidation of the tax authorities control functions.
L. Kramarenko, A. Lukashevich
doaj  

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Financial stimulation of investment processes in the Russian regions

open access: yesПутеводитель предпринимателя, 2020
The authors analyze the problem of activization of investment processes in the regions, proving the necessity of financial and tax incentives. And also demonstrate the possibility of using such incentives as a mechanism of deferred tax payments Tax ...
E. I. Kulikova, S. S. Dzusova
doaj  

The Taxation of Mining Payments to Traditional Owners: An Unfair Blunt Tool?

open access: yes, 2014
An aspect of taxation law that receives little attention is the taxation of payments made by mining companies to Indigenous owners in return for the exploration and mining rights to their traditional lands.
Cassidy, JA
core  

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

General Medical Services Payments Board financial and statistical analysis of claims and payments, 1997. [PDF]

open access: yes, 1997
The General Medical Services (Payments) Board is a body corporate with perpetual succession and a common seal constituted by Order of the Minister for Health under Section 11 of the Health Act 1970.
Department of Health. General Medical Services Payments Board.
core  

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma   +3 more
wiley   +1 more source

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