Results 161 to 170 of about 1,373,779 (268)
Opportunity and accounts consolidation conditions [PDF]
This paper presents some aspects regarding competition and harmonization in European Union fiscal policy, especially after the last enlargement on 2007.
Eugenia Ramona Nandra
core
[Tax Policy in the COVID-19 Crisis]. [PDF]
Wirtschaftsdienst, 2020 Eichfelder S, Hoke J.
europepmc +1 more source
Tax Policy Trends: Corporate Tax Policy: Alberta Goes Its Own Way
The School of Public Policy Publications, 2019 When it comes to corporate tax policy, Alberta is taking a different path than the federal government and other provinces. Alberta’s May 28th Job Creation Tax Cut will reduce the provincial corporate income tax rate from 12% to 8% in lieu of introducing ...
Philip Bazel, Jack Mintz
doaj
Eco‐Innovation: Drivers and Obstacles for Agriculture Firms in a Developing Country
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable agriculture is becoming increasingly vital for food security and economic growth, particularly as the agricultural sector grapples with challenges posed by climate change. This study, grounded in the environmental innovation theory, resource‐based view, and dynamic capabilities approach, uses logistic and multinomial logistic ...
Nelyda Campos‐Requena +4 more
wiley +1 more source
Financing Government Expenditures Optimally [PDF]
In a simple cash-credit model, I study the effects of the combination of costly tax collection and tax evasion on fiscal and monetary policy for optimal resource allocation. Allowing the informal sector to use cash more intensively than the formal sector,
Pinar Ayse Yesin
core
European Ports as Energy Hubs: A Sustainability Index to Assess Territorial Development
Business Strategy and the Environment, EarlyView.ABSTRACT The capacity of ports to act as energy hubs is increasingly relevant in light of sustainability challenges and global crises like the Ukraine conflict, the COVID‐19 pandemic and energy scarcity. Numerous international and national initiatives are shaping the future of port development to address environmental and economic concerns.
Paolo Mazzocchi +3 more
wiley +1 more source
Institutional Tax Clienteles and Payout Policy [PDF]
This paper employs heterogeneity in institutional shareholder tax characteristics to identify the relationship between firm payout policy and tax incentives.
Li Jin, Mihir A. Desai
core
Earmarking of pollution charges and the sub-optimality of the Pigouvian tax [PDF]
One approach to internalising a negative externality of economic activity is to impose a Pigouvian tax equal to the marginal cost of the externality. However, this approach overlooks the possibility that the tax revenue can be earmarked to correct the ...
Jiang, Tingsong
core +1 more source
The Welfare Cost of Uncertain Tax Policy [PDF]
Frequent shifts in tax policy can increase uncertainty about future net-of-tax wages and interest income. This paper measures the impact of uncertain tax policy on savings, labor supply, and welfare in the United States.
Jonathan S. Skinner
core
Introducing taxation policy of profit for companies in Romania and other european union member states. [PDF]
Taking into account the EU enlargement process the problem of establishing the various levels of tax rates of interest in the context of the policy runs the national tax policy states with influence over capital flows.
Chirculescu, Felicia Maria +1 more
core +1 more source