Results 31 to 40 of about 1,431,697 (299)

Does capital bear the burden of local corporate taxes? Evidence from Germany

open access: yesJournal of Government and Economics, 2023
Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market ...
Aria Ardalan   +3 more
doaj   +1 more source

Can water resource tax reform improve the environmental performance of enterprises? evidence from China’s high water-consuming enterprises

open access: yesFrontiers in Environmental Science, 2023
Water scarcity and pollution have become a global problem, especially in China. Whether China can solve the water resources dilemma is closely related to its ability to achieve high-quality development.
Chenyu Liu
doaj   +1 more source

Environmental tax reform roles and strategies of local governments: A quasi-natural experiment from China

open access: yesSustainable Futures
Whether environmental tax reform can drive green economic transformation is closely related to local government behavior. This study examines the impact of environmental tax reform on local governments using panel data for 247 Chinese prefecture-level ...
Tianyang Chu
doaj   +1 more source

Tax reform in Central and Eastern Europe [PDF]

open access: yesRussian Journal of Economics
This paper analyzes the evolution of tax systems in the countries of Central and Eastern Europe and the former Soviet Union during the transition from centrally planned to market economies.
Michael Alexeev, Robert Conrad
doaj   +3 more sources

Tax Reform in Developing Countries: Agenda for the 1990s

open access: yesAsian Development Review, 1991
In recent years tax reform has featured prominently in the agenda of governments in both developing and developed countries. During the 1980s Bolivia, Colombia, Kenya, Republic of Korea, Indonesia, Malawi, Mexico, Morocco, Turkey and Zimbabwe all carried
Amaresh Bagchi
doaj   +1 more source

Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley   +1 more source

Symposium on Tax Reform

open access: yesJournal of Economic Perspectives, 1987
The papers in this symposium are a representative sample of the diverse views economists hold on the political and economic advantages and disadvantages of the Tax Reform Act of 1986.
openaire   +1 more source

Assessing Government Subsidies for Reducing Pesticide Use: A Meta‐Analysis

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In the efforts being made by governments to reduce pesticide use, subsidies are an important instrument to encourage farmers to adopt more sustainable practices. Yet, their effectiveness remains uncertain due to diverse designs and contexts.
Gaëlle Leduc   +3 more
wiley   +1 more source

Tax policy for business entities under the conditions of association with the European Union: features and optimization directions [PDF]

open access: yesE3S Web of Conferences, 2020
Under the conditions of EU association, one of the important for Georgia is to create such tax policy that shall be agreeable and settled with the economic systems of developed countries. The efficiency of the tax system depends on the optimal tax policy,
Abuselidze George, Gogitidze Inga
doaj   +1 more source

Constructing and Validating New County‐Level Cultural Capital Indices for Applied Policy Analysis: Evidence From SNAP Take‐Up

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Cultural capital influences a wide range of social and economic outcomes, yet quantitative measures suitable for policy analysis remain limited. We develop county‐level cultural capital indices for the US based on Bourdieu's framework of objectified, embodied, and institutionalized cultural capital.
Pratyoosh Kashyap   +2 more
wiley   +1 more source

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