Results 91 to 100 of about 47,364 (305)
A dichotomy of smokers in the Philippines following sin tax reform: Distinguishing potential quitters from those unlikely to quit. [PDF]
Cheng KJG, Estrada MAG.
europepmc +1 more source
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Assessing the Effects of a Tobacco Tax Reform on the Industry Price-Setting Strategy. [PDF]
Divino JA +3 more
europepmc +1 more source
Price-neutral Tax Reform With an Informal Economy [PDF]
A strand of recent literature shows that a reform of import tariff (export tax) and consumption tax (production tax) that keeps the consumer (producer) price unchanged enhances welfare and increases revenue under plausible conditions.
M. Shahe Emran, Joseph E. Stiglitz
core
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
The abandoned education cap policy: public participation in tax reform consultation
This article examines public participation in tax reform in Australia using an analysis of the publically available submissions made in response to the Treasury discussion paper, "Reform to deductions for education expenses".
Shimeld, Sonia +3 more
core
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia +4 more
wiley +1 more source
The Fiscal Reforms and Flat Tax in Europe and CEE Countries [PDF]
The aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform experiences of the new EU Member states which implemented the flat tax for fiscal policy making.
Magdalena RĂDULESCU
doaj
Tax Design and Tax Reform [PDF]
Massimo Bordignon, Paolo Liberati
openaire +3 more sources
Understanding why collective action resulted in greater advances for tobacco control as compared to alcohol control during the Philippines' Sin Tax Reform: a qualitative study. [PDF]
Hoe C, Weiger C, Cohen JE.
europepmc +1 more source

