Results 191 to 200 of about 1,399,190 (359)

Cross-Border Tax Transparency: A Study of Recent Policy Developments in Turkey

, 2021
Leyla Ateş
openalex   +1 more source

PAYG pensions, tax-cum-subsidy and optimality [PDF]

Using a simple OLG small open economy with endogenous fertility we show that the command optimum can be decentralised in a market setting using both a PAYG transfer from the young (old) to the old (young) and a tax-cum-subsidy (subsidy-cum-tax) policy ...
Fanti, Luciano, Gori, Luca
core   +1 more source

Impact Measuring in Sustainable Ventures: A Process Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann, Esther Salvi, Frank‐Martin Belz   +2 more
wiley   +1 more source

Seeking deviations from South Africaﾒs tax treaty policy with respect to treaties in Africa: evidence from the treaty practice

, 2019
Mary-Ann de Wet
openalex   +1 more source

Monetary policy, taxes and the business cycle [PDF]

This paper analyzes the interaction of inflation with the tax code and its contribution to aggregate fluctuations. We find significant effects operating through the tax on realized nominal capital gains.
Finn E. Kydland, Michael R. Pakko, William T. Gavin   +2 more
core  

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

Exploring a pathway to optimise the carbon tax policy in terms of the economy, the environment and health: A scenario-based system dynamics approach. [PDF]

Heliyon
Wang M, Fang X, Zhang K.
europepmc   +1 more source

Amnesty, Enforcement and Tax Policy

, 1986
Herman B. Leonard, Richard Zeckhauser
openalex   +1 more source

SMEs and the tax system: What is so different about them? [PDF]

Klein- und Mittelunternehmen, Mittelstandspolitik, Steuerpolitik, Betriebsgröße, Besteuerungsgrundsatz, Steuermoral, Verwaltungskosten, EU-Staaten, Small and medium-sized enterprises, Small business policy, Tax policy, Firm size, Taxation principle, Tax ...
Alain Jousten
core  

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha, Narain Gupta, Deniz E. Yoruk, Vikas Kumar   +3 more
wiley   +1 more source