Results 131 to 140 of about 2,051,610 (416)
Tax Policy and Tax Reform in the People's Republic of China
, 2013 This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past.
B. Brys +3 more
semanticscholar +1 more source
Evaluating the Resilience of ESG Investments in European Markets During Turmoil Periods
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates the resilience of Environmental, Social, and Governance (ESG) investments during periods of financial instability, comparing them with traditional equity indices of the three largest economies in the European Union by gross domestic product: Germany, France, and Italy.
Barbara Iannone +2 more
wiley +1 more source
Tax-Tariff Reform with Costs of Tax Administration [PDF]
SSRN Electronic Journal, 2007 As is broadly recognized, the straightforward application of the Diamond-Mirrlees (1971) production efficiency theorem implies that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes on the net demand of households rather than on border taxes to finance its resource requirements ...
openaire +5 more sources
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Achieving environmental goals requires transformative change that supports the development of high‐tech industries for the deployment and diffusion of existing technologies. As technology evolves continuously, businesses in the high‐tech industry play a crucial role in this transition by introducing new technologies and practices that impact ...
Ismail Demirdag +3 more
wiley +1 more source
Journal of Government and EconomicsThis study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean +3 more
doaj
Does capital bear the burden of local corporate taxes? Evidence from Germany
Journal 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
Avoidance of Double Taxation in the Area of Income Tax in Latvia
Law: Journal of the University of Latvia, 2019 The article is dedicated to the experience of preventing double taxation in the Republic of Latvia, the area of income tax. This topic is made relevant by the tax reform implemented in 2018.
Jānis Lazdiņš, Kārlis Ketners
doaj +1 more source
Perseverance is innovation: the journey to successful tobacco tax reform. [PDF]
Tob Control, 2022 Drope J, Siu E, Chaloupka FJ.
europepmc +1 more source
Understanding the explosive trend in EU ETS prices -- fundamentals or speculation? [PDF]
arXiv, 2019 In 2018, allowance prices in the EU Emission Trading Scheme (EU ETS) experienced a run-up from persistently low levels in previous years. Regulators attribute this to a comprehensive reform in the same year, and are confident the new price level reflects an anticipated tighter supply of allowances.
arxiv
Identifying Local Tax Mimicking: Administrative Borders and a Policy Reform
, 2013 This paper exploits an exogenous reform of the local fiscal equalization scheme in the German State of North Rhine-Westphalia (NRW) in 2003 to identify tax mimicking by municipalities in the neighboring state of Lower Saxony (NDS).
T. Baskaran
semanticscholar +1 more source