Results 121 to 130 of about 835,990 (331)

Tax Competition and Tax Co-operation in the EU: The Case of Savings Taxation [PDF]

It took the EU 35 years to achieve a co-operative agreement on co-ordinated measures of savings taxation in a world with mobile capital. Political science has offered two explanations for this co-operation problem.
Katharina Holzinger
core  

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source

A Coordinated Withholding Tax on Deductibility Payments

, 2008
Prof. Avi-Yonah proposes a 35 percent withholding tax on deductible payments made to a non-U.S. resident, in coordination with other OECD members. The tax is aimed at U.S.
Avi-Yonah, Reuven S.
core   +1 more source

Environmental Regulation at the Crossroads: A Review of Catalysts and Barriers in Circular Economy Transitions

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley   +1 more source

Do Digital Payments SPUR GST Revenue: Indian Experience

Buletin Ekonomi Moneter dan Perbankan
This paper measures the effect of digital payments on enhancing goods and services tax (GST) revenue in India using monthly time-series information on tax collections and digital payments.
Surender Kumar
doaj   +1 more source

Assessment of Immigrants' Premium and Tax Payments for Health Care and the Costs of Their Care.

JAMA Netw Open, 2022
Ommerborn MJ, Ranker LR, Touw S, Himmelstein DU, Himmelstein J, Woolhandler S.   +5 more
europepmc   +1 more source

Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005 [PDF]

Using register-based panel data covering all Finnish firms in 1999-2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies.
Jukka Pirttilä, Seppo Kari, Hanna Karikallio   +2 more
core  

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

FROM SOCIAL POLICY TO TAX POLICY. RETURN TO THE PAST

Вестник 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  

Financial stimulation of investment processes in the Russian regions

Путеводитель 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